FY 2019 Budget Instruction Manual Table of Contents · Welcome to the FY 2019 Budget Submission process. This instruction manual contains the following sections (you may navigate

FY 2019 Budget Instruction Manual

Table of Contents INTRODUCTION ..........................................................................................................................................................3

IMPORTANT REMINDERS............................................................................................................................................4

Navigation Buttons .................................................................................................................................................4

Saving Your Work ...................................................................................................................................................4

Assigning Department-Level Users .........................................................................................................................4

WHAT’S NEW OR NOTABLE IN FY 2019? ....................................................................................................................5

Cost Recovery Subcodes .........................................................................................................................................5

Union Salary Increases ...........................................................................................................................................5

Valid Reference Codes ............................................................................................................................................5

Disabled Subcodes ..................................................................................................................................................5

TARGET BUDGET EXHIBITS AND SCHEDULES .............................................................................................................6

Exhibit A and Schedules 1 - 5 ..................................................................................................................................6

Exhibit B ..................................................................................................................................................................8

Exhibit C ..................................................................................................................................................................8

Exhibit D ..................................................................................................................................................................8

Exhibit E ..................................................................................................................................................................8

Note on Printing Target Budget Exhibits ................................................................................................................9

NAVIGATING THE BUDGET PROCESS MODULE ....................................................................................................... 11

Logging into the Budget Process Module ............................................................................................................ 11

Basic Navigation .................................................................................................................................................. 12

RC-Level Security ................................................................................................................................................. 15

Department-Level Security .................................................................................................................................. 16

Adding a Single User to a Single Department.................................................................................................. 16

Adding a Single User to Multiple Departments ............................................................................................... 21

Printing a Record of Department Level Security Assignments ........................................................................ 25

Data Entry Screens .............................................................................................................................................. 27

RC Selection ..................................................................................................................................................... 27

Status Levels .................................................................................................................................................... 28

Department Selection ...................................................................................................................................... 29

Budget Entry Screen ........................................................................................................................................ 30

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Exporting the Budget Entry Screen to Excel ..................................................................................................... 31

Navigating Data Entry Fields, Entering Budget Figures and Comments, and Saving ...................................... 33

Adding Subcodes/Reference Codes ................................................................................................................. 34

Copy Loaded Budget Button ............................................................................................................................ 36

Marking a Department as Entered .................................................................................................................. 36

Special Notes on Financial Aid Accounts (including the Mark Entered All button) ......................................... 36

Special Notes on Auxiliary and Non-Auxiliary Accounts .................................................................................. 37

What do the Buttons Mean? ............................................................................................................................... 39

Reviewing, Reconciling, and Submitting at the RC Level ..................................................................................... 41

Detail and Summary Views Available for Reviewing ....................................................................................... 41

Marking Departments Approved ..................................................................................................................... 43

Reconciling to the Target Budget .................................................................................................................... 47

Marking Your RC’s Budget as Submitted ......................................................................................................... 50

Distributed Expense Forms .............................................................................................................................. 51

OTHER RESOURCES

PRISM Subcode Table……………………………………………………………………………………………………………………………………52

PRISM Subcode Guidelines……………………………………………………………………………………………………………………………71

PRISM Reference Codes………………………………………………………………………………………………………………………………..79

Salary Subcode Table…………………………………………………………………………………………………………………………………….87

Entity 03 Subcodes Excluded from Overhead..………………………………………………………………………………………………91

Quick Tips on the Budget Process Module…………………………………………………………………………………………………… 92

Other Reminders…………………………………………………………………………………………………………………………………………..94

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INTRODUCTION

Welcome to the FY 2019 Budget Submission process. This instruction manual contains the following sections (you may navigate through the sections using the bookmarks that appear on the left side of your screen):

• Important Reminders – even if you are a seasoned user, please read this section to avoid processingerrors that users have encountered.

• What’s New or Notable in FY 2019?• Target Budget Exhibits and Schedules – provides a description of each of the exhibits and supporting

schedules that comprise an RC’s target budget.• Navigating the Budget Process Module – detailed description of how to:

o log into the Budget Process Module;o establish RC-level and department-level users;o navigate the data entry screens; ando review, reconcile, and submit your RC’s budget

• Other Resources – provides reference materials, such as subcode tables, and quick reference tipsfor working in the Budget Process Module.

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IMPORTANT REMINDERS Even if you are a seasoned user, please review the following are important reminders.

Navigation Buttons The regular Windows command area at the top of the screen does not apply within the Budget Process Module. DO NOT use your browser’s Back/ Forward arrow or the Home commands to move within the budget screens (see red boxes below). Using these buttons could cause adverse and/or unexpected results, including interfering with the application’s ability to properly update an account’s status. For most screens, click on the Home link within the Budget screen area to return to the login screen (see green circles below). Since any unsaved changes will be lost after you click on the Home button, use this button only when necessary and only after saving your work.

Saving Your Work It is important when performing data entry to Tab out of the field you have just updated before clicking on the Save button, any other buttons, or elsewhere on the page. In the design of Oracle R12, tabbing out of the field prompts the database to perform data validation, which is required before performing another task, such as saving. If a user clicks on the Save button before tabbing out of a field, the system will ignore the instruction to save.

Assigning Department-Level Users RC-level users should not also be established as department-level users. Doing so will prevent buttons from appearing that are needed as an RC-level user.

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WHAT’S NEW OR NOTABLE IN FY 2019?

Cost Recovery Subcodes In FY 2018, the Controller’s Office began transitioning the subcodes used for the credit side of cost recovery transactions from the 84xx series of subcodes to the xx98 series of subcodes. Programming in the PRISM Budget Module has not yet caught up to this change. If your RC has been instructed by the Controller’s Office to begin using the xx98 series of subcodes for cost recovery that you budget in entity 02, submit your budget using the 84xx series of subcodes instead, so that it will flow to your Recon screen properly, notify Budget & Financial Reporting (B&FR) with your submission, and B&FR will process a BMR in SEP-18, so that your September level reports and reports from PBCS will reflect your budget in the correct subcode.

Union Salary Increases For FY 2019, union bases are not backed out on Schedule 4, so they were allocated the general salary pool increase in your target budget. The analysis of union bases and increases from collective bargaining agreements will be sent to you in October, and BMRs will be processed at that time to adjust your budget.

Valid Reference Codes Note that the reference code table that starts on page 79 was updated in fiscal year 2018. If you are using reference codes in your budget submission, please consult this resource to ensure you are using valid values.

Disabled Subcodes In FY 2017, subcodes 5710 (Chief Medical Residents) and 5715 (Graduate Medical Trainees) were disabled.

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TARGET BUDGET EXHIBITS AND SCHEDULES The FY 2019 budget guidelines represent the compilation of budgetary decisions for FY 2019 as they affect each RC. The budget guidelines contain five components: Exhibit A - Calculation of Approved Operating Expenditure Budget for FY 2019 Exhibit B - Calculation of Approved Operating Revenue Budget Exhibit C - FY 2019 Overhead Rates Exhibit D - FY 2019 Debt Service Budgets Exhibit E - FY 2019 Financial Aid Budgets

Exhibit A and Schedules 1 - 5 An RC’s operating expenditure budget is generally that portion of its budget that is accounted for in Entity 02 (subcode range 5000 through 9999) and is funded from general University sources of revenue (commonly referred to as "hard money"). Expenditures related to non-auxiliary activities and to auxiliary enterprises are not included in the RC’s operating expenditure budget as presented in Exhibit A. Financial aid accounts (purposes 07###) are also excluded from Exhibit A because they are allocated on Exhibit E. The starting point for the calculation of the approved operating expenditure budget for FY 2019 is the approved operating expenditure budget for FY 2018 (as of July 1, 2017) as submitted by the RC in September 20167 This budget, and all information related to the budget calculation, is provided by the following categories: • faculty salary (excluding fringe benefits) • non-faculty salary (excluding fringe benefits) • fringe benefits calculated on faculty and non-faculty salaries • GSA/TA/TF/GSR salary (excluding fringe benefits) • fringe benefits calculated on GSA/TA/TF/GSR salaries • other costs (excluding cost recovery) • cost recovery Student salaries recorded in subcodes 5700 through 5785 are included in non-faculty salaries. Schedule 1 of Exhibit A details changes that have occurred in fiscal year 2018 to an RC’s budgets from the transfer of departments, or from permanent Budget Modification Requests (BMRs). In cases where a permanent BMR created partial year funding, additional amounts to provide funding for a full year are given as annualization of permanent BMRs. Details of annualizations are also presented in Schedule 1 of Exhibit A. Details of fully and partially cost recovered accounts and certain income-based accounts are found in Schedule 2 of Exhibit A. Fully cost recovered accounts, the recovered portion of partially cost recovered accounts, and certain income-based accounts are removed from the RC’s budget prior to calculating increases or other adjustments. As in previous years, increased costs in these accounts for fiscal year 2019 will not be centrally funded; these increases should be funded through increased income and/or cost recovery.

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Schedule 3 of Exhibit A provides for required reductions or reallocations of the budget. Schedule 4 of Exhibit A provides a calculation of the compensation increase and fringe benefit adjustment. The following items should be noted: • The details to the increase of the adjusted salary budget for staff, faculty, GSAs, GSRs, TAs, and TFs

(total percentage increase pool and percentage increases for satisfactory performance and merit, market, and equity) are outlined in the cover letter that accompanies your budget materials.

• Union increases are based on collective bargaining agreements. [For FY 2019, union bases will not

be backed out on Schedule 4, so they will receive the general salary pool increase in your target budget. The analysis of union bases and increases based on collective bargaining agreements will be sent to you in October, and BMRs will be processed to adjust your budget.]

• Fringe benefits have been included in the target budget at the approved FY 2019 rates. Fringe

benefits will be budgeted on salaries using various rates depending upon employee classification. The same rates should be used whether the budgets are for regular salaries or overload salaries. A table detailing the FY 2019 approved rates can be found in the Other Resources section of this manual.

• Funding has been adjusted on Schedule 4 to reflect the changes in fringe benefit rates from the FY

2018 rates. Therefore, any movement of salary dollars requires a movement of fringes at the applicable FY 2019 rate(s). Additional fringes will not be centrally funded for movement between salary subcodes.

Schedule 5 of Exhibit A details any program changes that affect the RC that have been approved through the budget process. No increase has been provided for other costs for FY 2019. The result of the above calculations is the approved operating expenditure budget for FY 2019 for the RC, excluding fully and partially cost recovered accounts and certain income-based accounts. To arrive at the total approved operating expenditure budget for FY 2019, fully and partially cost recovered accounts and certain income-based accounts are added back at the FY 2018 budgeted amounts, plus any permanent BMRs processed during the year to such accounts. The approved operating expenditure budget for FY 2019 is calculated at the RC level. When the RC head receives the FY 2019 target budget guidelines, he/she must distribute the approved funding to the departments within the RC. Operating expenditure budget data for each department will be collected on the data entry screens of the PRISM Budget Process Module. See the Navigating the Budget Process Module section of this manual.

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Exhibit B The approved operating expenditure budget for an RC assumes that a consistent level of operating revenues associated with that RC will be achieved. These operating revenues, accounted for in Entity 02 (subcode range 4000 through 4999) of the PRISM general ledger accounts, are detailed in Exhibit B. Permanent BMRs have been incorporated in the amounts on Exhibit B. The operating revenue budget represents the amount of revenue that must be achieved in FY 2018 to support the budgeted expenditures. If an RC budgets more revenue than this amount, the RC can increase its expenditure budget by the incremental amount. Likewise, if the RC budgets less revenue than this amount, the RC must decrease its expenditure budget by a corresponding amount. Operating revenue budget data will be collected on the revenue portion of the data entry screens.

Exhibit C Some RCs have auxiliary operations and / or non-auxiliary activities, which are accounted for in Entity 03 of the PRISM general ledger accounts. Exhibit C lists the required overhead rate to be applied to auxiliary/ non-auxiliary accounts when calculating total expenditure budgets. The expenditure budgets must include the appropriate amount of overhead in subcode 8302 Distributed University Overhead. As expenditure budgets are entered and saved, the system will automatically calculate overhead by applying the rate found on Exhibit C to Modified Total Direct costs (MTDC), and enter that amount in subcode 8302. A listing of the subcodes excluded from MTDC to determine overhead can be found in the Other Resources section of this manual. To manually calculate overhead for an account, start with total expenses (before overhead) and subtract subcodes excluded from MTDC. Multiply this net result by the applicable overhead rate from Exhibit C. This is the amount of overhead that should be budgeted in subcode 8302.

Exhibit D For RCs required to include debt service in their budgets, the appropriate entity, department, and amounts are provided in Exhibit D. You may not enter a budget in subcode 8210 unless it is included on Exhibit D.

Exhibit E Exhibit E provides Undergraduate and Graduate Financial Aid budgets by RC. These budgets have been allocated to the RCs by the Office of the Provost or by the Office of the Senior Vice Chancellor for the Health Sciences, as applicable. Based on this exhibit, each RC should determine the allocation of its financial aid budget by account and complete the separate financial aid data entry tab on the Entity 02 screen. Please note that these budgets may not be reclassified between Undergraduate and Graduate. These financial aid budgets are not part of the Approved Operating Expenditure Budget on Exhibit A. This is a separate targeted amount. Therefore, RCs should not incorporate the budget of these accounts in their Reconciliation. Final Approvers should, however, ensure the financial aid budget to be submitted equals (or reconciles) to the target budget shown on Exhibit E, which also appears at the bottom of the Department Selection screen.

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Note on Printing Target Budget Exhibits Your target budget exhibits may be printed directly to your printer, and all pages should print in the format appearing on your screen. One reason the print copy may appear differently is because your printer setting is not set to the proper scaling. Another reason may be that the auto-rotate/orientation setting needs to be changed. If you are having difficulty, check to insure that “Shrink to Printable Area” or ”Shrink oversized pages” and “Auto-Rotate” or ”Auto portrait/landscape” are selected.

Or:

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NAVIGATING THE BUDGET PROCESS MODULE

Logging into the Budget Process Module

Log into PRISM: 1. Access PRISM by navigating to the University Portal at my.pitt.edu 2. Enter your University computing account username and password 3. Select the PRISM Login link, or 4. Select the My Resources tab, then PRISM, then PRISM Login 5. Select “GL BUD Annual Budget User” from your list of responsibilities 6. Click on “Budget”

Selecting the Budget User responsibility takes the user to the screen pictured below. Only RCs to which a user has been granted access will appear.

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Basic Navigation

1. The regular Windows command area at the top of the screen does not apply within the Budget Process Module. DO NOT use your browser’s Back/ Forward arrow or the Home commands to move within the budget screens (see red boxes below). Using these buttons could cause adverse and/or unexpected results, including interfering with the application’s ability to properly update an account’s status. For most screens, click on the Home link within the Budget screen area to return to the login screen (see green circle below). Since any unsaved changes will be lost after you click on the Home button, use this button only when necessary and only after saving your work.

2. Note that an individual user’s screen size and resolution may cause the screens to appear a little differently than pictured in this instruction manual. Take notice of whether scroll bars appear (see yellow and orange arrows above); if they do, that indicates that there is more to see than is shown. If a scroll bar appears where indicated by the orange arrow, it may be easier for you to navigate the module if you have your screen magnification set to 100%:

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3. To navigate to another PRISM responsibility (for example, to research something in General Ledger), save your work and select Navigate at the top of the screen (see green arrow in screen shot on previous page under item 1).

4. To log out of the Budget Process Module, select the Logout link (see purple arrow in screen shot

on previous page under item 1). This will log you out of PRISM completely. If you only want to change PRISM responsibilities, use the Navigate menu (see green arrow in screen shot on previous page under item 1).

5. The Status column on the right side of the screen indicates one of six levels of completion. The various status levels are discussed in more detail on the Data Entry Screens section of this manual.

6. Various buttons will appear at the bottom of the screen which allow specific tasks within the

Budget Module, such as moving to other screens, saving your work, and updating the status of your work. Which buttons appear or work on an individual user’s screen is dependent upon the user’s level of access and the status level of the department. The buttons are explained in more detail in a later section of this manual (see What do the Buttons Mean?).

7. In most instances, you will use the Tab key on your keyboard or your mouse to navigate through the fields on the screen. It is important when performing data entry to Tab out of the field you have just updated before clicking on the Save button, any other buttons, or elsewhere on the page. In the design of Oracle R12, tabbing out of the field prompts the database to perform data validation, which is required before performing another task, such as saving. If a user clicks on the Save button before tabbing out of a field, the system will ignore the instruction to save.

8. When editing a field that already contains a number, delete the entire contents of the field and enter the revised number. Attempting to edit only a character or two in a field can yield unreliable results.

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9. After 30 minutes of non-activity, you will lose your Budget Module connection and your entries

since the last save.

10. To retrace your steps through different screens in the budget module, use the “breadcrumbs” at the top of the screen. An example from a data entry screen:

The path the user used to navigate to the present screen is listed at the top of the screen. Click on the level to which you would like to return. Be sure to save first.

11. Warning and error messages appear at the top of the screen, as in this example:

12. Some screens have Print buttons that will bring up a printer-friendly window, from which you may print a hard copy or save as a PDF file for your records.

13. In some cases the Export to XLS function takes some time to complete. Be patient.

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RC-Level Security The first level of security that needs to be established is at the RC level. Any users established at this level will have access to all departments under an RC. For the FY 2019 budget submission process, RCs were asked in July to confirm the security designations at this level and submit Data Access Form(s) for any changes.

There are three roles that can be assigned at the RC level: • Final Approver

o Each RC MUST designate one, and only one, Final Approver o The Final Approver CANNOT be given view-only rights o May enter/edit data o May assign department-level access rights to other users o Can mark departments as “Entered” and “Approved”, and can reverse approvals and re-

open departments for data entry (as long as the RC’s budget has not yet been submitted to Budget & Financial Reporting (B&FR))

o Is responsible for reconciling the RC’s submitted budget to its target budget and completing other submission forms (as necessary), or reviewing the reconciliation and other submission forms completed by another RC-Level User

o Is responsible for submitting the RC’s budget to B&FR • RC Budget User

o May do everything a Final Approver can, except: Reverse approvals of departments Submit the RC’s budget to B&FR

• RC View Only

o Has view-only rights to all departments under the RC RC-level users should not also be established as department-level users. An RC-level user has all of the access privileges as a department-level user (as long as the user is not restricted to “View Only” rights), so there is no need to set up an RC-level user as a department level user. Doing so will prevent buttons from appearing that are needed as an RC-level user.

Note that RCs that report to the Provost have Kristin Gusten and Shari Manges established as an RC Budget User with View Only rights to their RCs. RCs that report to the Senior Vice Chancellor, Health Sciences have Rich Henderson established as an RC Budget User with View Only rights to their RCs. Because Kristin, Shari, and Rich will have the ability to view their respective RCs’ submitted budgets and required forms, RCs do not need to forward their submission forms to them. However, any supplemental communication to B&FR should include a cc to Kristin and Shari or Rich.

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Department-Level Security An RC Final Approver or RC Budget User is able to assign data-entry capabilities to individuals at the department level. We refer to these users as Department Users. Department Users can be assigned data-entry or view-only rights to specific (or all) departments under an RC. The assignment of these rights is performed using the Department Security button.

Note that:

• Data Access forms are not required for department users • The instructions that follow include printing a record of Department User assignments that can

be kept for reference. • RC-level users should not also be established as department-level users. An RC-level user has all

of the access privileges as a department-level user (as long as the user is not restricted to “View Only” rights), so there is no need to set up an RC-level user as a department level user. Doing so will prevent buttons from appearing that are needed as an RC-level user.

Adding a Single User to a Single Department From the RC Selection screen, click on the Department Security button.

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The next screen you will see will look very similar to the RC Selection screen, except that it will be titled the Department Security – RC List screen. Select your RC, which will bring you to a screen that looks like the following:

This screen lists all departments within the chosen RC, the names of the people who have already been assigned access privileges (none, if you are assigning rights for the first time, as in the example above), and if privileges are view-only (a (V) following the user’s name). Assignments of Department Users that were established for the 2018 budget submission process have been carried over to the FY 2019 process.

Select a department by left-clicking on the link in blue. The system will bring up a screen indicating the security assignments that have been made for that department, or a message that no users have been defined for this department (see screen shot below).

To add a person, select the Add button, enter at least a portion of the last name of the person to be added in the Person box, and hit Tab or click on the magnifying glass icon. (Note that the Person box is not case-sensitive.). The system will bring up a dialog box with the names meeting the selection criteria from individuals in the current HR system. Click the round Select button to the left of the listing for the

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appropriate person, then the rectangle Select button below and to the right of the list of names (red arrows):

The next screen appears as follows:

The default setting of access is No for all budget types – OP, FA, AUX, NON-AUX. You must change the default setting of at least one budget type for the newly added individual before hitting Save. If you hit save before specifying a budget type, the system generates an error message:

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Click on the drop down arrows within each account type column to define an individual’s access to the various account types: OP=operating, FA=financial aid, AUX=auxiliary, NON-AUX=non auxiliary; Yes = data entry privileges, No=no data entry or view privileges, View only=no data entry privileges.

Note: When assigning access to a user, either select Yes, No, or View Only for all account types, or be careful to match the level of access you are granting to the proper account type for the department. In the example above, department 11010 is an operating account with 07xxx purpose code financial aid accounts. If you have No selected under the OP and FA account types, and Yes selected for AUX and NON AUX account types, Kelly will not have data-entry rights to the OP or FA account. The data entry screen will appear as follows, and Kelly will not be able to perform any data entry:

Back at the Department Security screen, click on Save and the system will insert the budget user responsibility on that individual’s PRISM responsibility listing. Note that on the Department Security screen, you must press Save for any changes you have made to be applied. After a correct save, the system returns to the security listing with the names sorted alphabetically:

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Selecting Department Security – RC List > from the “breadcrumbs” listed at the top of the screen reflects the changes. Additionally, note that users with View Only access will have a (V) after their name:

To delete an individual’s privileges just click on the trash can icon on the line on which the individual’s name appears:

You will be asked to confirm the deletion:

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Select yes, then at the Edit Department Security screen, you must click Save for the deletion to be applied:

Click on Department Security – RC List – RC xx >. Note that the deletion is reflected.

Adding a Single User to Multiple Departments To assign a person to selected or all departments within an RC, click on the Assign Multiple Depts button. The system will bring up the Assign Multiple Departments screen:

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Enter at least a portion of the last name of the individual and click on the magnifying glass icon. If multiple people meet the criteria, the system shows a listing:

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Choose the appropriate individual and click Select. The next screen appears as follows:

From the listing of departments, click on the appropriate department records to place a check in the Select box, or Select All at the top of the column:

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The default setting for budget types is No for all budget types. To change the default, click on the type setting Yes – No – View Only. Either select Yes for all account types for a department, or be careful to match the level of access you are granting to the proper account type for the department. In the example above, department 43010 is an operating account. If you have No selected under the OP account type, and Yes selected for all other account types, Heather will not have data-entry rights to the OP accounts.

Click Save to save your entries. Note: If you do not change the budget type settings, no security access will be granted for the checked departments even if you save the screen.

If you want to delete multiple department assignments for one person you can use the Assign Multiple Depts button, clicking on the check boxes of the departments that person should not have access to, selecting “No” for the respective account type(s), then clicking Save.

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Printing a Record of Department Level Security Assignments From the Department Security screen, select the Print button at the bottom of the screen:

A new window will open with a printer-friendly version of the screen. You can either select File/Print from your browser’s menu at the very top of the screen to print a hard-copy for your records. If available, you can use the the Convert drop-down menu and Convert Web Page to PDF option to produce a PDF version of the screen that you can save to your network drive:

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Data Entry Screens Once the security levels have been defined for an individual, the following screens will appear upon logging into the application. The number of RCs, departments, and account types that will appear depends on the security settings for the individual user.

RC Selection

This screen lists the RC number, RC description, the number of departments within the RC, and the RC status. Only RCs to which a user has been granted access will appear for that user. Users that have access to multiple RC’s are able to download data for all of those RC’s at one time and into one file by using the Export to XLS: ALL RCs button. Note that it may take the system several minutes to complete the export. Be patient. See below for an explanation of the various status levels.

NOTE: The status on the RC Selection screen is dependent upon the lowest status of any account within any department within the RC aside from the default, “Not Processed”.

Click on the RC link (blue text) to select an RC.

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Status Levels • Not Processed – The department has not had activity, or data has not yet been entered into the

form. A department can move directly from Not Processed to Approved. In other words, if the RC’s Final Approver does not want to load a budget for this department, nothing further needs to be done.

• In Progress – Data has been entered and saved into the form. If a department’s status has been changed to In Progress, it must be marked Entered and Approved before the RC’s budget can be submitted to B&FR.

• Entered – Data entry for this department is complete (form is locked from the data entry user) and the data is ready for review by the RC Budget User or Final Approver. The RC Budget User and Final Approver have the ability to unlock the data for edit by a department user, or make their own edits without re-opening the department.

• Approved – The department has been reviewed and approved by an RC-Level User, and is ready for submission. The form is locked for all RC and department data users, however the Final Approver can reverse the approval for edits or data entry.

• Submitted - All departments within the RC have been reviewed, approved, and submitted to B&FR by the Final Approver. The data is now locked from the Final Approver and all other RC or department users. All departments must be in either Not Processed or Approved status in order for the RC to submit its budget. Only B&FR can re-open the RC for edits.

• Transferred – B&FR has reviewed the submission, any issues have been resolved, and the budget has been imported and loaded into PRISM.

A note on status levels at the RC level: If all of an RC’s departments are either Not Processed or Entered, the RC’s status will show as Entered. If one department’s status is then changed to Approved, the RC’s status will go back to In Progress (a “lower” status than Entered). The RC’s status will remain In Progress until all departments are approved, at which time the RC’s status will be changed to Approved.

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Department Selection

The above screen indicates the department numbers and descriptions, the totals of the entries of accounts by account type, and department status. Again, only departments to which a user has been granted access will appear on his or her screen.

For an RC-Level User, the bottom of the screen will display the data entry totals for the entire RC (A), the target budget(s) for the RC (B), and the difference between the budgets input and the target budget (A-B). For a Department User, only the RC Total by User will be displayed since the target numbers and the difference have no relevance at the individual department user level.

Department status is dependent upon the lowest level of individual account statuses aside from the default, Not Processed. (Note that only Entity 02 departments with financial aid accounts (purpose 07xxx) can have more than one account per department number.)

Click on the department link (blue text) to select a department and go to the budget entry screen. Only accounts with budget or actual activity in FY 2018 will be available for a user to enter a budget through the Budget Process Module. New accounts cannot be added. If on the department selection screen, a department that is blank across the account type columns indicates that the account is valid in PRISM but it did not have financial activity (either budget or actual) during the prior fiscal year. This means you may not budget in it through the Budget Process Module. If you would select that department, the budget entry screen would appear as follows:

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Note that the “breadcrumbs” the message above refers to are circled in red. If you want to establish a budget in such an instance, you may process a BMR after the budget is loaded into the General Ledger.

Budget Entry Screen

This screen indicates the RC number, department number and description (red arrow), department status (blue arrow), account type tabs (yellow arrow), and budget and actual amounts for the prior fiscal year (as of early-July close of June activity) at the subcode and reference segment level. To navigate back to the department selection or RC selection screens, use the “breadcrumbs” at the top of the screen (orange arrow).

Note that the buttons that will appear on an individual user’s screen (green arrow) will depend on the user’s access rights (see section below, What Do the Buttons Mean?).

The prior year budget amounts have been broken down into: 1. the initial loaded budget 2. permanent BMRs 3. temporary BMRs

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4. ending total budget (sum of 1+2+3, shown on the level reports) 5. ending permanent budget (sum of 1 and 2 only)

At the bottom of the screen, the system summarizes entered and saved data for each column into the following categories:

• Total compensation, excluding external cost recovery (5880) • Total other costs, excluding cost recovery (84xx’s; see page 5) • Total cost recovery (84xx’s, 5880; see page 5) • Total expenses • Net revenues and expenses

Exporting the Budget Entry Screen to Excel A useful feature of the Budget Process Module is the ability for a user to export data from certain screens for analysis purposes. A user can do this first, creating a worksheet that can be used to analyze prior year budget and actuals to determine an appropriate budget for the next fiscal year (see Tip below). A user can also use the export function after the budget figures have been entered in order to check his or her work, or to have a copy of the budget for reference purposes.

Tip: if you choose to perform your analysis while working in the budget application, and if you want to investigate something in PRISM, you will have to log out of your budget user responsibility in PRISM, log back in under your general ledger (GL) responsibility, log back out under GL, and then log back in under budget. Exporting data to Excel will minimize going back and forth between PRISM responsibilities.

At the budget entry screen, the Export to XLS button opens a web version of Excel containing the records on the displayed screen, but without subtotaling and formulas. At the initial dialog box, you can choose

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to either open the spreadsheet or save it to a network drive. Note that the web version of Excel does not have the full functionality of the PC version of Excel. You can view the records and print but if you require other functionality, you need to save the file to a network drive and then open it with your PC version of Excel.

Select Save and save to a network drive. You may also receive the following message; just click Yes.

Although the screen for budget entries shows sub-totals and summaries, neither subtotals nor the summary numbers are exported to Excel:

The above example is simple, but for departments that have much more data, Excel’s PivotTable, filter, and table functions can assist the user in quickly and efficiently summarizing or drilling down into the data at any level of detail the user wants. If you are not familiar with these functions, use Help in Excel to learn more about tables and filters. Instructional videos on Excel PivotTables are available through CSSD’s on-line technology training via Lynda.com:

• Log in to my.pitt.edu, • Click on My Resources, • Select Tech Training from CSSD, • Select Access the Lynda askCathy Task link, • Select the blue Start button in the upper right corner of your screen, • Either Ctrl+click on hyperlinks below, or search on lynda.com for the course that is appropriate

for your version of Excel: o Excel 2007: PivotTables for Data Analysis o Excel 2010: PivotTables in Depth o Excel 2013: PivotTables in Depth o Excel 2016: PivotTables in Depth

• Each course is divided into chapters and topics, so you can choose which topics are relevant to you.

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http://www.lynda.com/Excel-2007-tutorials/pivot-tables-for-data-analysis/55762-2.html

http://www.lynda.com/Excel-tutorials/Excel-2010-Pivot-Tables-Depth/77968-2.html


https://www.lynda.com/Excel-tutorials/Excel-2016-Pivot-Tables-Depth/431058-2.html?srchtrk=index%3a3%0alinktypeid%3a2%0aq%3aExcel+pivot+tables%0apage%3a1%0as%3arelevance%0asa%3atrue%0aproducttypeid%3a2

Navigating Data Entry Fields, Entering Budget Figures and Comments, and Saving Back at the data entry screen:

The white boxes are the fields available for data entry. Note that fringe benefits and overhead (as applicable) will calculate automatically and populate the appropriate subcode at each save. These fields are protected from data entry (red arrow).

In most instances, you will use the Tab key on your keyboard or your mouse to navigate through the fields on the screen. It is important when performing data entry to Tab out of the field you have just updated before clicking on the Save button, any other buttons, or elsewhere on the page. In the design of Oracle R12, tabbing out of the field prompts the database to perform data validation, which is required before performing another task, such as saving. If a user clicks on the Save button before tabbing out of a field, the system will ignore the instruction to save.

When editing a field that already contains a number, delete the entire contents of the field and enter the revised number. Attempting to edit only a character or two in a field can yield unreliable results.

Budget entries are made in whole dollar amounts (no cents, commas or formulas). If you enter a non-numeric character, the system will issue an error message. The system will format the numbers with commas when you tab out of the field.

Revenue entries are normally credit balances (negative numbers). If you enter a debit balance (positive number), the system gives you a warning, but does not prevent you from making the debit entry:

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The Comments field allows you to note relevant information about your budget entry. Comments can be up to 30 characters. They will not appear in the General Ledger, but are included in any exports to Excel.

To save your work, click the Save button at the bottom left of the screen (see red circle on the full screen shot on the previous page). Note that this action will update the subtotal, fringe benefit, and overhead calculations, and “repaint” the screen (necessary because the save action is updating the database underlying the interface you see), bringing you back to the top of the budget entry screen. Use the scroll bar to return to where you left off.

Adding Subcodes/Reference Codes The budget entry screens will already be populated with any subcode/reference combination that had budget or actual activity in the prior fiscal year. However, if a user wants to add a subcode or reference code that has not been used in the past, clicking the Add Sub/Ref Code button on the budget entry screen will take the user to the following screen (minus the error message, which is explained below):

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The account must be in the Not Processed or In Progress status for a user to be able to add a subcode or reference code.

Certain restrictions have been programmed to prevent certain types of errors. In the example above, the user attempted to add a subcode that is not allowed by PRISM’s cross-validation rules. While not all cross-validation rules have been programmed into the Budget Process Module, all of them are outlined in the subcode table included in this instruction manual. Please refer to the subcode table to ensure any subcodes you are adding are valid for the account to which you are budgeting. Users will also get an error message if they attempt to add an un-enabled subcode/reference value, or a duplicate subcode/reference code combination.

If you incorrectly add a subcode/reference code that you do not want to use, leave the budget field blank or enter a zero. The system will not allow you to delete a subcode/reference code.

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Copy Loaded Budget Button This button enters the data for the prior year’s initial budget load into the data entry fields for the new budget year. Copying the prior year’s loaded budget prior to making any entries for the new budget year allows you the opportunity to use the old figures where the budgets do not change from year to year. Although the Copy Loaded Budget action can be initiated at any time, we recommend that it be performed prior to any other data entries, because the action will overwrite most previous entries to the new budget year’s budget fields. If you have entered a value in a field that had no budget loaded in the prior year, the value you entered will not be overwritten. If the Copy Loaded Budget button is selected after entries have already been made for the new fiscal year, the system will bring up a warning message:

Yes will allow the system to copy the prior year’s budget entries. No will bring you back to the data entry screen. You MUST click Save to update the calculations for subtotals, totals, fringe benefits, and overhead. Note that fringe benefits and overhead will calculate using the new budget year’s applicable rates and cost base.

Marking a Department as Entered Once you are done entering the budget in an account and the account is ready for the next level of review, click on the Mark Entered button, which changes the account’s status to Entered. If you are a Department User, you will still be able to view the account, but will not be able to make further edits unless an RC-Level User re-opens the account for data entry. Once an account is marked Entered, an RC-Level User is able to make edits without re-opening the account for data entry.

Special Notes on Financial Aid Accounts (including the Mark Entered All button) If a department has financial aid accounts associated with it, its screen will have two tabs in the upper left corner. The drop-down menu on the Entity 02 Financial Aid (07xxx) tab allows the user to select the individual financial aid account to view or edit.

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NOTE: Be especially careful in updating the status of a department that has financial aid accounts. The status of a department as a whole is dependent upon the lowest status of any account within the department. In the example on the previous page, for department 11010 to move from “In Progress” to “Entered”, all six financial aid accounts under that department must be marked “Entered.” If, at the Department Selection screen a department is showing a lower status than you think it should, check the status of the financial aid accounts within the department.

The Financial Aid tab has a Mark Entered All button, which when selected changes the status of all of the department’s Entity 02 Financial Aid accounts to “Entered.”

Special Notes on Auxiliary and Non-Auxiliary Accounts The Budget Process Module automatically calculates overhead. As budgets are entered and saved, the system calculates the appropriate budget for overhead, applying the applicable rate for the account to Modified Total Direct Costs (MTDC; the current MTDC table is included in the Other Resources section of the instruction materials), and populating subcode 8302 (a protected field). See the Target Budget Exhibits and Schedules, Exhibit C section of the instruction materials for an explanation of how to manually calculate overhead.

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The Budget Module will not allow a user to move the status of an Auxiliary or Non-Auxiliary account past “In Progress” if revenues and expenses do not balance. In the example below, revenues and expenses do not balance, and the user tried to mark the account as “Entered.” An error message prevents the user from marking the account as “Entered” until revenues and expenses balance:

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What do the Buttons Mean? Buttons are listed in alphabetical order. Boldface buttons are available only to RC-Level Users.

Underlined buttons are the only buttons available to view-only users. Certain buttons will be available only at certain levels of completion (e.g., once a department has been marked entered, the Mark Entered button will no longer appear, unless the department is re-opened for data entry).

Add Sub/Ref Code Add a new subcode and/or reference number within the established rules – subcode restrictions by entity or department. This button can only be used when a department’s status is either “Not Processed” or “In Process.”

Approve/Reverse Approval Appears on the department selection screen and allows an RC-Level User Multiple Depts to approve/reverse the approval of more than one department at a time.

Assign Multiple Depts Allows an RC-Level User to assign more than one department to a Department User.

Back to Budget Entry Appears on the department security screen, and directs the user back to the budget entry screens.

Copy Loaded Budget Copies the prior year’s non-zero loaded budget into the data entry fields for the new budget year. Fringe benefits, overhead, and subtotals recalculate upon saving, using the appropriate rates and cost base for the new budget year. Prior year non-zero values overwrite any previous data entered for the new budget year.

Department Security Appears on the RC selection screen, and directs the user to the screens used to create or edit rights for Department Users.

Export to XLS Exports the detail records within the budget entry screens to a web version of Excel; if initiated at an RC screen, exports all records for an RC; if initiated at a department screen, exports the records for the department.

Export to XLS: All RCs Available to RC-Level Users. Exports to a web version of Excel all detailed records for all RCs to which the user has rights.

Export to XLS Subcode Appears on screen the user is taken to by selecting the “RC Total by Subcode” button. Exports the RC subcode/reference totals to Excel (without totals). If a user has been given access to only certain departments in the RC, this button should be disregarded.

Export to XLS SUM Exports to Excel total revenues and expenses for the RC by department and account type.

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Mark All Entered Applicable only to Entity 02 Financial Aid (purpose ID 07xxx) accounts. Changes the status of all of a department’s Financial Aid accounts to “Entered”, indicating that the accounts are ready for review at the next level. See description for “Mark Entered” below for further information.

Mark Approved After a higher level user has reviewed and approved the entries in an account, that user can indicate that the account is ready for review by the Final Approver at the RC level. After an account’s status changes to “Approved”, a data entry user is not permitted to make further changes. Only a Final Approver can reverse the approval and re-open the account for data entry, or make edits. The approval must be reversed and the account must be re-opened for data entry if a new subcode or reference code needs to be added.

Mark Entered Changes the account’s status to “Entered”, indicating that the account is ready for review at the next level. After an account’s status changes to “Entered”, a department user is not permitted to make further changes. Only an RC-Level User can re-open the account for data entry or make edits. The account must be re-opened for data entry if a new subcode or reference code needs to be added.

Print Opens a new window with a printer-friendly view of the current screen.

RC Recon Available to RC-Level Users. Moves user to screen for viewing or completing the reconciliation between the submitted and target budgets.

RC Total by Subcode Opens a new screen to show totals input for all departments within an RC by account type and subcode/reference number. If a user has been given access to only certain departments in the RC, this button should be disregarded.

Re-open for Data Entry Changes the status of an account from “Entered” back to “In Progress” to allow changes to be made by a department user.

Reverse Approval Changes the status from “Approved” to “Entered” to allow for additional changes by an RC-Level User.

Save Saves the entries made to the database, updates fringe benefit, overhead, subtotal, and total calculations since the last save.

Submit Budget Available only to the Final Approver. After the Final Approver has determined that all entries within the RC have been completed appropriately, and the reconciliation is complete with all differences from the target budget explained, the Final Approver can change the status of all accounts within the RC to “Submitted” and indicate to B&FR that the RC is ready for B&FR review.

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Reviewing, Reconciling, and Submitting at the RC Level Once individual departments are at the Entered status level, an RC Budget User or the Final Approver can review the departments individually, in groups of Entered departments, or in total.

Detail and Summary Views Available for Reviewing Keep in mind with each of the options below, Excel’s filter, table, and PivotTable functions can assist the user to quickly and efficiently summarize or drill down into the data at any level of detail the user wants. If you are not familiar with these functions, see the Exporting the Budget Entry Screen to Excel section for on-line tutorials and reference materials on these functions.

To review departments individually, an RC Budget User or the Final Approver can navigate to the department’s data entry screen and click on the Export to XLS button, which will export that department’s data to a web version of Excel, containing the records on the displayed screen, but without subtotaling and formulas. At the initial dialog box, you can choose to either open the spreadsheet or save it to a network drive. Note that the web version of Excel does not have the full functionality of the PC version of Excel. By selecting Open, you can view the records and print, but if you require other functionality, you need to save the file to a network drive and then open it with your PC version of Excel. The export may take a few minutes. Be patient.

Select Save and save to a network drive. You may also receive the following notifications; just click Yes.

To review departments in groups or in total, an RC Budget User or the Final Approver can navigate to the RC’s Department Selection screen and click on the Export to XLS button, which will export the account/subcode/reference code detail for all departments in your RC. (Again, choose to save the file rather than open it in the web version of Excel, and use the filter, table, and PivotTable functions to summarize the data for review. The export may take a few minutes. Be patient.)

If you would also like to view your RC’s budget by subcode in total by account type, click on the RC Total by Subcode button, which will take you to the following screen. The screen can be used in your final review, or as you input to view a running total of the budget entries to date by account type and by subcode/reference code:

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The Export to XLS Subcode button will export the data, excluding the summarizations at the bottom of the screen.

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Marking Departments Approved Each department that is in a status of other than Not Processed (no data entered and saved) must be marked Approved (having gone from Not Processed to In Progress to Entered to Approved) before the RC’s budget can be submitted. NOTE: Be especially careful in updating the status of departments that have financial aid accounts. The status of a department as a whole is dependent upon the lowest status of any account within the department. If, at the Department Selection screen a department is showing a lower status than you think it should, check the status of the financial aid accounts within the department.

Once an RC-Level User has reviewed the budget in a department and the account is ready to be included in the RC’s budget submission, the RC-Level User clicks on the Mark Approved button, which changes the department’s status to Approved. At this point, only the Final Approver is able to reverse the approval (changing the department’s status back to Entered), or make edits without re-opening the department for data entry. If a new subcode or reference code is to be added, the Final Approver must reverse the approval on the department before making that change.

To approve more than one department at a time, an RC-level user can use the Approve Multiple Depts button that appears on the department selection screen:

Selecting the Approve Multiple Depts button brings the user to this screen:

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Departments that are in the proper status in order to be marked Approved are automatically selected. Make any changes you want to, and select the Approve Selected Departments button. (Note that if a department is in a status that does not allow for approval (such as In Progress), the department’s status will not be changed to Approved. Use the “breadcrumbs” at the top of the screen (see red arrow) to return to the Department Selection screen.

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Likewise, to reverse the approval of multiple departments, select the Reverse Approval Multiple Depts button:

Then check the boxes of the departments for which you want to reverse the approval and select Reverse Approve Selected Departments:

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Reconciling to the Target Budget There are two screens an RC-level user can use to reconcile their completed budget to their target budget.

• First is the Department Selection screen:

o The RC Total by User row summarizes the total entered and saved OP revenues and expenses, FA expenses, AUX revenues and expenses, and NON-AUX revenues and expenses (for an RC-Level User, this row will include all departments for the RC; for a Department User, this screen will only show the RC Total by User, and not the RC Target Total and Difference to Explain rows).

o RC Target Total represents the RC’s target budgets for OP revenues (per target letter Exhibit B), OP expenses (per target letter Exhibit A) and FA expenses (per target letter Exhibit E). Note that target budgets are not given for AUX and NON-AUX account types, as they are required to budget equal revenues and expenses.

o The resulting difference to explain.

This view can also be used during the process of completing your budget, helping you track where you are in relation to your target budget, and ensuring that AUX and NON-AUX revenues and expenses balance.

The Export to XLS SUM button (circled in red above) will export the data to Excel, although the RC Total, RC Target Total and Difference to Explain rows will not be included in the exported data.

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The Print button can be used to print a hard copy of the screen (looks best in landscape orientation), or save it as a PDF file if the version of Office you are using offers that as an option.

RCs are not required to print this screen or submit anything further to B&FR regarding this screen.

• Second is the Reconciliation screen, which is applicable only to OP accounts, and is accessed by selecting the RC Recon button on the Department Selection screen (circled in blue above). The Reconciliation screen appears as follows:

On this screen:

o Line 1 summarizes what the RC has input in its to-be-submitted budget for all OP departments (entity 02, purpose ID 00000) within an RC in expense categories as follows:

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Column Heading Summarizes Subcodes Faculty salary 5000-5399 Non-faculty salary 5400-5899, except 56xx, 5880 Faculty/Non-faculty Fringe benefits 59xx, except 5911, 5913 GSA/TA/TF Salary 5600-5699 GS/TA/TF Fringe benefits 5911, 5913 Other costs 6000-9999, except cost recovery Cost recovery 5880, 8400-8409 (see page 5)

o Line 2 displays the RC’s to-be-submitted expense budget, excluding cost recovery and

income-based accounts (note the RC must perform the steps described below to obtain the proper total here);

o Line 3 displays the RC’s target expense budget excluding cost-recovery and income-based accounts (will already be populated, and will tie to Exhibit A of your target letter);

o Line 4 calculates the difference between lines 2 and 3, which needs to be explained in the Comments section;

o Line 5 displays the RC’s target revenue budget (will already be populated, and will tie to Exhibit B of your target letter);

o Line 6 displays the RC’s to-be-submitted revenue budget; and o Line 7 calculates the difference between lines 5 and 6, which needs to be explained in

the Comments section.

To get from Line 1 to Line 2, use the Add New Line button for each department that is fully or partially cost recovered, or is an income-based account. The system will refresh the screen and display a blank line, as shown under Partially Cost Recovered Accounts above.

Enter the account number (02.xxxx) and description in the first field, then tab through the columns and enter the appropriate figures (without commas) in the appropriate column to allocate your cost recovery across cost categories.

You can choose to save after each line or just click Add New Line to add another line. You must save before exiting this screen or you will lose your entries.

The system will only recalculate the Total column and lines 2 and 4 when you save your entries. Both the cost recovery column on line 2 and the total column between lines 1 and 2 must be zero. If you have a difference between target and submitted revenue budgets calculated on Line 7, you should have an equal difference on Line 4 (i.e., if you increase or decrease your submitted revenue budget from the target budget on Exhibit B, you should have a corresponding increase or decrease in your submitted expense budget; see area circled in red on the previous page). You

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may have other circumstances affecting Line 4, but a difference calculated on Line 7 should be part of the difference on Line 4.

The Comments section is a free form text block that allows a user to enter an explanation up to 10 lines and 2,000 characters long. A completed reconciliation example follows:

RCs are not required to print this screen or submit anything further to B&FR regarding this screen, although you may use the Print button to print a copy for your records (looks best if set to landscape print orientation). Note that Kristin Gusten and Shari Manges have read-only access to RCs that report to the Provost and Rich Henderson has read-only access to RCs that report to the Senior Vice Chancellor, Health Sciences, so the only further action needed for these areas is notifying Kristin and Shari or Rich that your budget is complete and submitted to B&FR.

Marking Your RC’s Budget as Submitted Once your RC’s budget is complete and reconciled to your target budget, the Final Approver may submit your RC’s budget to B&FR for review by selecting the Submit Budget button on the Department Selection screen. This action will change the status of all departments in your RC to Submitted. Although you may still review the budget information, it can no longer be edited by your RC. Please ensure that you are very confident that your budget is complete and properly reconciled before you submit it. However, if you have an extenuating circumstance and need to make a change to the budget you have already

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submitted, B&FR has the ability (within a limited window of opportunity) to change the status level back to Approved so that you can make your adjustments. Your budget information will be available after the load. When it is imported into PRISM (just before the General Ledger is closed for the month), the status level will be reflected as Transferred. The data will be available for your reference and export to Excel until the following year’s budget process begins in July, at which time it will be overwritten.

Distributed Expense Forms A blank form (##DIST.xls), including instructions, is included in your Target Letter materials. As in prior years, any RC that budgets amounts in subcodes 8301 through 8311, excluding 8302 (overhead), must complete and return the Distributed Expense form in order for its submission to be considered complete. Please submit the form directly to General Accounting ([email protected]) by September 6, 2018 (the same day the rest of your budget submission is due to Budget & Financial Reporting). Before you submit the form, please ensure that:

• All debits and credits are within the same subcodes; • All amounts budgeted in Distributed Expense subcodes are accounted for on the form, and vice

versa (Budget & Financial Reporting will no longer be reconciling the two to ensure that the submitted budgets for Distributed Expenses agree to what will be charged via standard journal entries);

• Any charges to or credits from other RCs that are listed on the form have been agreed to by the other RC; and

• In addition to providing the annual amount, you must also provide a hard-coded monthly amount. Do not put a formula (1/12 of the annual amount) in the monthly amount column. The monthly amount column must be a hard-coded number to two decimal places, and the total debits and credits for the monthly amounts must match prior to submission.

Please make every effort to ensure your submission meets these tests. You will be required to make any necessary corrections.

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UNIVERSITY OF PITTSBURGHPRISM SUBCODES * Non-RDF accounts only (Purpose 2xxxx).

** RDF accounts only (Purpose 3xxxx).

Subcode Use RestrictionsSubcode Description Notes & Examples Entity Department Purpose

REVENUESMonetary inflows, net of returns and discounts, from external entities resulting from rendering services, delivering or producing goods, or other activitiesthat constitute ongoing operations. Interdepartmental transactions between service departments and other institutional departments or offices shouldnot be reported as revenues of the service departments but rather as reductions of expenditures (i.e. interdepartmental cost recovery, subcodes 8400-8409)of such departments, since these transactions are essentially interdepartmental transfers of costs.

TuitionRevenue from students for instructional services, which are offered for credits toward a degree or certificate or on a non-credit basis (e.g., workshops, seminars).4000 Tuition - Undergraduate 02 (excl. Auxiliary depts)4010 Tuition - Graduate 02 (excl. Auxiliary depts)4020 Tuition - First Professional 02 (excl. Auxiliary depts)4040 Tuition - Non-Credit Programs 02,03 (excl. Auxiliary depts)

FeesRevenue from students for non-instructional services that are charged on either a per term or per course basis.4100 Univ Fee 02 030204105 Application Fee - Undergraduate 02,03,09 (excl. Auxiliary depts)4110 Application Fee - Graduate 02,03,09 (excl. Auxiliary depts)4115 Student Activities Fee 02,03,09 (excl. Auxiliary depts)4120 Facilities Fee (Regional Campuses) 02,03,09 41xxx,42xxx,43xxx,44xxx (excl. Auxiliary depts)4125 Athletic Fee (Regional Campuses) 02,03,09 41xxx,42xxx,43xxx,44xxx (excl. Auxiliary depts)4130 Computing & Network Services Fee 02 030424135 Security, Safety & Transportation Fee 03 880484140 Course-Related Fees Laboratory, studio and other course fees 02,03,094150 Student Health Fee 02,03,04* 06150,41113,42140,43130,43250,44250 00000,251624160 Other Fees 02,03,09 (excl. Auxiliary depts)4170 International Student Fee 02 10037

Appropriation4200 Commonwealth Appropriation 02 03020,35010,90xxx

Government (Direct) Grants & Contracts Revenue4300 LOC Fed Grants & Contracts Letter of Credit only 05,244301 Fed Grants & Contracts 054302 State Grants & Contracts 03,05,064303 Local Grants & Contracts 054304 Other Govt Grants & Contracts 05,244306 Refunds to Govt Sponsors Contra-revenue 05

Government Indirect Cost Recovery4320 LOC Fed Indirect Cost Recovery Letter of Credit only 02 03xxx,35010,39xxx,90xxx,93xxx4321 Fed Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4322 State Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4323 Local Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4324 Other Govt Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4326 Refunds of Govt Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4328 Indirect Cost Recovery Distribution SOMD indirect cost recovery distributions 02 35xxx,39xxx,90xxx,93xxx

Private (Direct) Grants & Contracts Revenue Formerly FAIS account controls, not subcodes.4340 Foundation Grants & Contracts 054341 Corporation Grants & Contracts 054342 Drug Study Contracts 054343 Other Private Grants & Contracts 05,244344 Foreign Grants & Contracts 054345 Distributions from G&C Holding Accts 054346 Refunds to Private Sponsors Contra-revenue 05

Private Indirect Cost Recovery4360 Foundation Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4361 Corporation Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4362 Drug Study Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4363 Other Private Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4364 Foreign Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx4366 Refunds of Priv Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx

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Gifts4400 Gifts Formerly FAIS account controls and subcodes. 02,03,04*,06,08,09,24,25,47,48 for entity 03, only depts 01038 & 242104405 Gifts Distr from Hldg Accts (Restr Use) 04*,06,08,09,24,25,47,484410 Gifts - Capital Campaign Only 04*,064411 Gifts - Other Campaigns 04*,08,09,24,25,47,484417 Fed Capital Contrib - Student Loans Only Formerly FAIS account control, not subcode. 074418 Fed Reimb for Cancel - Stud Loans Only Formerly FAIS account control, not subcode. 07

Endowment Earnings4430 Endow Earnings 02,04*,06,08,24,25,28,47,484433 Endow. Manager & Custodial Fees Formerly FAIS account control, not subcode. 04*,06,08,25,28,484434 Endow. Trading & Other Costs 04*,06,08,25,28,484435 Endow Earnings Distribution Formerly FAIS account control and subcode. 04*,06,08,25,28,47,484438 Endow Earnings Returned to Principal Formerly FAIS account control and subcode. 04*,08,25,28,48

Investment Income4450 Investment Income Formerly FAIS account control and subcodes. 02,04* thru 09,24,25,47,484453 Fees & Investment Expenses Formerly FAIS account control and subcode. 02,04*,06,07,08,09,25,47,484455 Investment Income - Distributed Formerly FAIS account controls and subcode. 02,04*,05 thru 09,25,47,484457 Interest Earned on Perkins Loans Formerly FAIS account controls, not subcodes. 07,474458 Interest Earned on Other Student Loans Formerly FAIS account controls, not subcodes. 07,47

Realized Gains / Losses Formerly FAIS account controls, not subcodes.4460 Realized Gains 02,06,24,25,28,484462 Realized Losses 02,06,24,25,28,48

Unrealized Appreciation / Losses4470 Unrealized Apprec 24,284472 Unrealized Losses 24,28

Sales & Services of Educational DepartmentsIncludes (1) revenues that are related incidentally to the conduct of instruction, research and public service and (2) revenues of activities that exist to providean instructional and laboratory experience for students and incidentally create goods and services that may be sold to students, faculty, staff and the general public. Examples include sales of scientific and literary publications, testing services, health clinics, specialized service facilities, athletic events and theaters.4500 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4501 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4502 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4503 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4504 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4505 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4506 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4507 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4508 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4509 Sales & Services of Educ Depts 02,03,04*,09 (excl. Auxiliary depts)4580 Sales Returns & Allowances Credit card chargebacks 02,03,04*,09 (excl. Auxiliary depts)

Sales & Services of Auxiliary EnterprisesRevenues of an entity that exists primarily to furnish goods or services to students, faculty or staff such as housing, food services, bookstores orparking. The use of these subcodes is restricted to AUXILIARY units. NON-AUXILIARY entity 03 units should use the 4500 range of subcodes.Although auxiliary revenues are organized into categories, an auxiliary enterprise may use subcodes from several categories. For example, Housingmay also use subcodes from the Food Services and Parking categories.Housing Services4600 Student Room Contract Revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4601 Transient Rev (Short Term/Non Conf) 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4602 Conference Room Rentals 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4603 Laundry Income 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4604 Student Fee-for-Service Revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4605 Dorm Damages / Key Chgs / Stud Fines 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4606 Transient - Non-educational 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx4607 Other housing revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx,81xxx,82xxx

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Food Services4620 Meal plans 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4621 Commissions 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4622 Vending Sales 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4623 Food Service Cash Sales 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4624 Catering Sales 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4625 Conference Food Service 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4626 Other Conference Revenue 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4627 Coffee Service 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxx4628 Other Food Services Revenue 03 22880,41xxx,42xxx,43xxx,44xxx,81xxx,82xxxBook StoresReturn must be recorded as contra-revenue in order to accurately measure sales by product category.4640 New Textbooks 03 41xxx,42xxx,43xxx,44xxx,85xxx4641 Used Textbooks 03 41xxx,42xxx,43xxx,44xxx,85xxx4642 Custom Texts / Course Packets 03 41xxx,42xxx,43xxx,44xxx,85xxx4643 Trade books 03 41xxx,42xxx,43xxx,44xxx,85xxx4644 Supplies 03 41xxx,42xxx,43xxx,44xxx,85xxx4645 Sundries 03 41xxx,42xxx,43xxx,44xxx,85xxx4646 Apparel 03 41xxx,42xxx,43xxx,44xxx,85xxx4647 Postage 03 41xxx,42xxx,43xxx,44xxx,85xxx4648 Technology Products 03 41xxx,42xxx,43xxx,44xxx,85xxx4649 Other Book Store Revenue 03 41xxx,42xxx,43xxx,44xxx,85xxx4650 Requisition Sales Contra-revenue subcode used to offset bookstore revenue

for sales to University departments03 41xxx,42xxx,43xxx,44xxx,85xxx

Parking4660 Faculty/Staff Permit Sales 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4661 Student Permit Sales 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4662 Parking and Transportation Fee 03 448034663 Pay Lots - Transient Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4664 Special Events Parking 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4665 Fines & Ticket Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4666 Meter Collections 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4667 Other Parking Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4668 Security Services Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxx4669 Other Taxable Parking Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx,88xxxProperty ManagementThese subcodes should be used to record student-related rental revenue only. Rental revenue from commercial and othernon-student tenants should use Rental Revenue subcodes (4800 range).4680 Apartment Rental - student 03,09 41xxx,42xxx,43xxx,44xxx,81473,83xxx 995304681 Other student-related 03,09 41xxx,42xxx,43xxx,44xxx,81473,83xxx 99530CampusFundsThese subcodes may be used by many different auxiliary units.4700 CampusFunds Revenue 034701 CampusFunds Revenue 034702 CampusFunds Revenue 034703 CampusFunds Revenue 034704 CampusFunds Revenue 034705 CampusFunds Revenue 034710 ID Replacement 03Other Auxiliary Revenues4750 Other Auxiliary Revenue 034751 Other Auxiliary Revenue 034752 Other Auxiliary Revenue 034753 Other Auxiliary Revenue 034754 Other Auxiliary Revenue 034755 Other Auxiliary Revenue 034780 Auxiliary Sales Returns & Allowances Credit card chargebacks 03

Rental RevenueRevenue from property and equipment rentals.4800 Commercial Rentals 02,03,06,09 00000,68314,995304801 Commercial Rentals 02,03,09 00000,995304802 Commercial Rentals 02,03,09 00000,99530

54




4803 Commercial Rentals 02,03,09 00000,995304804 Commercial Rentals 02,03,09 00000,995304805 Commercial Rentals 02,03,09 00000,995304820 UPMCS Rental Revenue 02,04 39xxx,78xxx4821 UPMCS Rental Revenue 02,04 39xxx,78xxx4822 UPMCS Rental Revenue 02,04 39xxx,78xxx4823 UPMCS Rental Revenue 02,04 39xxx,78xxx4824 UPMCS Rental Revenue 02,04 39xxx,78xxx4825 UPMCS Rental Revenue 02,04 39xxx,78xxx4840 Other Rental Revenue 02,03

Other RevenueRevenue from an external source that does not meet the criteria of any of the above revenue categories.4900 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4901 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4902 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4903 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4904 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4909 Patent & Royalty Revenue 02,03,04*,05,06,09 (excl. Auxiliary depts)4910 Other Revenue University Times advertising and subscription sales,

symposium registration fees,02,03,04*,06,09,24 (excl. Auxiliary depts)

4989 WPIC/PCI Rev Close Out 02 90xxx,93xxx

EXPENSESCosts incurred in the normal course of business to generate revenues.

COMPENSATION Fringe Benefit SubcodesMedical Faculty5000 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095001 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095002 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095003 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095004 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095005 Med Faculty RFT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095010 Med Faculty RFT Summer Term 5901 FB - Medical Faculty 02,03,04,05,06,095011 Med Faculty RFT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095012 Med Faculty RFT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095013 Med Faculty RFT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095014 Med Faculty RFT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095015 Med Faculty RFT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095030 Med Faculty RFT Consulting 5901 FB - Medical Faculty 02,03,04,05,06,095035 Med Faculty RFT Overload 5901 FB - Medical Faculty 02,03,04,05,06,095040 Med Faculty RFT Other Comp 5901 FB - Medical Faculty 02,03,04,05,06,095045 Medical Faculty RI 5902 FB - Med Fac RI/AI 02,045046 Medical Faculty AI 5902 FB - Med Fac RI/AI 02,045050 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095051 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095052 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095053 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095054 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095055 Med Faculty RPT Reg Earnings 5901 FB - Medical Faculty 02,03,04,05,06,095060 Med Faculty RPT Summer Term 5901 FB - Medical Faculty 02,03,04,05,06,095061 Med Faculty RPT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095062 Med Faculty RPT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095063 Med Faculty RPT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095064 Med Faculty RPT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095065 Med Faculty RPT Summer Sessions 5901 FB - Medical Faculty 02,03,04,05,06,095080 Med Faculty RPT Consulting 5901 FB - Medical Faculty 02,03,04,05,06,095085 Med Faculty RPT Overload 5901 FB - Medical Faculty 02,03,04,05,06,095090 Med Faculty RPT Other Comp 5901 FB - Medical Faculty 02,03,04,05,06,09

Non-Medical Faculty5100 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095101 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,09

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5102 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095103 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095104 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095105 Non-Med Faculty RFT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095110 Non-Med Faculty RFT Summer Term 5903 FB - Non-Medical Faculty 02,03,04,05,06,095111 Non-Med Faculty RFT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095112 Non-Med Faculty RFT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095113 Non-Med Faculty RFT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095114 Non-Med Faculty RFT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095115 Non-Med Faculty RFT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095130 Non-Med Faculty RFT Consulting 5903 FB - Non-Medical Faculty 02,03,04,05,06,095135 Non-Med Faculty RFT Overload 5903 FB - Non-Medical Faculty 02,03,04,05,06,095140 Non-Med Faculty RFT Other Comp 5903 FB - Non-Medical Faculty 02,03,04,05,06,095145 Non-Medical Faculty RI 5904 FB - Non-Med Fac RI 02,045150 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095151 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095152 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095153 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095154 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095155 Non-Med Faculty RPT Reg Earnings 5903 FB - Non-Medical Faculty 02,03,04,05,06,095160 Non-Med Faculty RPT Summer Term 5903 FB - Non-Medical Faculty 02,03,04,05,06,095161 Non-Med Faculty RPT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095162 Non-Med Faculty RPT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095163 Non-Med Faculty RPT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095164 Non-Med Faculty RPT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095165 Non-Med Faculty RPT Summer Sess 5903 FB - Non-Medical Faculty 02,03,04,05,06,095180 Non-Med Faculty RPT Consulting 5903 FB - Non-Medical Faculty 02,03,04,05,06,095185 Non-Med Faculty RPT Overload 5903 FB - Non-Medical Faculty 02,03,04,05,06,095190 Non-Med Faculty RPT Other Comp 5903 FB - Non-Medical Faculty 02,03,04,05,06,09

Research Associates5200 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095201 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095202 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095203 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095204 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095205 Research Assoc RFT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095220 Research Assoc RFT Consulting 5905 FB - Research Associates 02,03,04,05,06,095225 Research Assoc RFT Overload 5905 FB - Research Associates 02,03,04,05,06,095230 Research Assoc RFT Other Comp 5905 FB - Research Associates 02,03,04,05,06,095250 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095251 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095252 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095253 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095254 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095255 Research Assoc RPT Reg Earnings 5905 FB - Research Associates 02,03,04,05,06,095270 Research Assoc RPT Consulting 5905 FB - Research Associates 02,03,04,05,06,095275 Research Assoc RPT Overload 5905 FB - Research Associates 02,03,04,05,06,095280 Research Assoc RPT Other Comp 5905 FB - Research Associates 02,03,04,05,06,09

Temporary Faculty & Research Associates5300 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095301 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095302 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095303 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095304 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095305 Temp Faculty FT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095310 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095311 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095312 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095313 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095314 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095315 Temp Faculty FT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,09

56




5320 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095321 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095322 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095323 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095324 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095325 Temp Faculty PT Reg Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095330 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095331 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095332 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095333 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095334 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,095335 Temp Faculty PT Other Comp 5917 FB - Temporary / Other Employees 02,03,04,05,06,09

Staff5400 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095401 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095402 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095403 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095404 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095405 Staff RFT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095410 Staff RFT Consulting 5907 FB - Staff 02,03,04,05,06,095420 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095421 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095422 Staff RFT Overtime 02,03,04,05,06,095423 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095424 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095425 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095426 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095427 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095428 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095429 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095430 Staff RFT Overtime 5907 FB - Staff 02,03,04,05,06,095440 Staff RFT Comp Time Paid 5907 FB - Staff 02,03,04,05,06,095441 Staff RFT Other Comp 5907 FB - Staff 02,03,04,05,06,095442 Staff RFT Special Comp Programs 02,03,04,05,06,095445 Vacation Pay 5907 FB - Staff 02,03,04,05,06,095446 Sick Time Paid 5907 FB - Staff 02,03,04,05,06,095450 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095451 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095452 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095453 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095454 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095455 Staff RPT Reg Earnings 5907 FB - Staff 02,03,04,05,06,095460 Staff RPT Consulting 5907 FB - Staff 02,03,04,05,06,095461 Staff RPT Overtime 5907 FB - Staff 02,03,04,05,06,095462 Staff RPT Overtime 5907 FB - Staff 02,03,04,05,06,095463 Staff RPT Overtime 5907 FB - Staff 02,03,04,05,06,095464 Staff RPT Overtime 5907 FB - Staff 02,03,04,05,06,095465 Staff RPT Overtime 5907 FB - Staff 02,03,04,05,06,095470 Staff RPT Comp Time Paid 5907 FB - Staff 02,03,04,05,06,095475 Staff RPT Other Comp 5907 FB - Staff 02,03,04,05,06,095476 Staff RPT Special Comp Programs 02,03,04,05,06,09

Senior Administration5480 Senior Administration Reg Earnings 5909 FB - Senior Administration 02,03,04,05,06,095485 Senior Administration Consulting 5909 FB - Senior Administration 02,03,04,05,06,095487 Senior Administration Other Comp 5909 FB - Senior Administration 02,03,04,05,06,09

Temporary Staff5500 Temp Staff TEP FT Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095505 Temp Staff Non-TEP FT Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095510 Temp Staff FT Overtime 5917 FB - Temporary / Other Employees 02,03,04,05,06,095530 Temp Staff TEP PT Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,09

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5535 Temp Staff Non-TEP PT Earnings 5917 FB - Temporary / Other Employees 02,03,04,05,06,095537 Temp Staff Non-TEP seas PT Earn 5917 FB - Temporary / Other Employees 02,03,04,05,06,095540 Temp Staff PT Overtime 5917 FB - Temporary / Other Employees 02,03,04,05,06,09

Note: TEP Overhead has been reclassified as distributed expense (8320) rather than a compensation related charge.

Graduate Students - GSA, TA, TF5600 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095601 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095602 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095603 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095604 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095605 GSA, TA, TF Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095610 GSA, TA, TF Summer Term 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095611 GSA, TA, TF Summer Sessions 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095612 GSA, TA, TF Summer Sessions 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095613 GSA, TA, TF Summer Sessions 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095614 GSA, TA, TF Summer Sessions 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095615 GSA, TA, TF Summer Sessions 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095630 GSA, TA, TF Consulting 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095635 GSA, TA, TF Other Comp 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,09

Graduate Students - GSR5650 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095651 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095652 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095653 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095654 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095655 GSR Reg Earnings 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095660 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095661 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095662 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095663 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095664 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095665 GSR-PhD Reg Earnings 5913 FB - GSR-PhD 02,03,04,05,06,095671 GSR Other Comp 5911 FB - GSA, TF, TA, GSR 02,03,04,05,06,09

FICA-Paying & Other Students5700 FICA-Paying Student Employees 5915 FB - FICA-Paying & Other Students 02,03,04,05,06,095701 FICA-Paying Student Employees 5915 FB - FICA-Paying & Other Students 02,03,04,05,06,095702 FICA-Paying Student Employees 5915 FB - FICA-Paying & Other Students 02,03,04,05,06,095720 Non Degree Post Doc. Stud Fellows 5916 FB - FICA-Paying & Other Students (Excl) 02,03,04,05,06,095722 Other Fellows 5916 FB - FICA-Paying & Other Students (Excl) 02,03,04,05,06,095725 Clinical Fellows 5916 FB - FICA-Paying & Other Students (Excl) 02,03,04,05,06,095730 Special Comp 5915 FB - FICA-Paying & Other Students 02,03,04,05,06,09

Non-FICA-Paying & Other Students5750 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095751 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095752 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095753 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095754 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095755 Non-FICA-Paying Stud Employees 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095761 Post-Doc. Degree Candidates 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095763 Work Study - On Campus 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095765 Work Study - Off Campus 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095767 Work Study - Special FICA 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095783 Work Study Recovery - On Campus 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,095785 Work Study Recovery - Off Campus 5919 FB - Non-FICA-Paying & Other Students (0%) 02,03,04,05,06,09

Other Employee Types5800 Retirees 5917 FB - Temporary / Other Employee 02,03,04,05,06,095805 Other (Paid & Non-Paid Volunteers) 5917 FB - Temporary / Other Employee 02,03,04,05,06,09

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Stipends & Other Nontaxable Payments5820 Stipend - Training Grant 02,03,04,05,06,095825 Stipend - Postdoctoral Scholars 02,03,04,05,06,095830 Stipend - Pre-Doctoral Fellowship 02,03,04,05,06,095840 Stipend - Dependency Allowance 02,03,04,05,06,095850 Other Nontaxable Pmts 02,03,04,05,06,09

External Cost Recovery - Compensation Only5880 Compensation Cost Recovery Departments may use this subcode 02,03,04,06,09

Fringe Benefits5900 FB - General (Spon Proj bud only) 02,03,04,05,06,095901 FB - Medical Faculty 02,03,04,05,06,095902 FB - Medical Faculty RI/AI 02,045903 FB - Non-Medical Faculty 02,03,04,05,06,095904 FB - Non-Medical Faculty RI5905 FB - Research Associates 02,03,04,05,06,095907 FB - Staff 02,03,04,05,06,095909 FB - Senior Administration 02,03,04,05,06,095911 FB - GSA, TF, TA, GSR 02,03,04,05,06,095913 FB - GSR-PhD 02,03,04,05,06,095915 FB - FICA-Paying & Other Students 02,03,04,05,06,095916 FB - FICA-Paying & Other Students (Excl) 02,03,04,05,06,095917 FB - Temp / Other Employees 02,03,04,05,06,095919 FB - Non-FICA-Paying & Other Stud 02,03,04,05,06,095921 GSR Medical Insurance 02,03,04,05,06,095950 Manual FB Adjs (Restricted Use - OFI Only) 02,03,04,05,06,095951 Non-Overhead Bearing FB Adjustments (Restricted Use - OFI Only) 02,03,04,05,06,09

NON-PERSONNEL COSTSSupplies & Office FurnitureExpendable, tangible personal property costing less than $5,000 per unit, including freight, postage, or other shipping costs.Also includes items costing more than $5,000 per unit with a useful life of less than two years. Excludes custom printed materialswhich should be recorded under the category Printing & Publications.6000 Office Supplies General office supplies from external sources. Excludes

computer supplies and unallowable supplies such as coffee service and polar water.

02,03,04,05,06,09

6001 Office Supplies 02,03,04,05,06,096002 Office Supplies 02,03,04,05,06,096003 Office Supplies 02,03,04,05,06,096004 Office Supplies 02,03,04,05,06,096005 Office Supplies 02,03,04,05,06,096010 Scientific & Clinical Supplies General scientific and clinical supplies from external

sources including chemicals, UPMCS Central Stores charges, gas cylinder demurrage,

02,03,04,05,06,09

6011 Research Animals 02,03,04,05,06,096012 Scientific & Clinical Supplies 02,03,04,05,06,096013 Scientific & Clinical Supplies 02,03,04,05,06,096014 Scientific & Clinical Supplies 02,03,04,05,06,096015 Scientific & Clinical Supplies 02,03,04,05,06,096020 Equipment & Office Furniture < $5,000 General equipment & office furniture < $5,000 per unit 02,03,04,05,06,096021 Computer Supplies & Equipment Computers and related purchases < $5,000 per unit from

external sources including hardware, toner and cables. Also includes all software purchases regardless of unit cost.

02,03,04,05,06,09

6022 Computer Supplies & Equipment 02,03,04,05,06,096023 Equipment & Office Furniture < $5,000 02,03,04,05,06,096024 Equipment & Office Furniture < $5,000 02,03,04,05,06,096025 Equipment & Office Furniture < $5,000 02,03,04,05,06,096030 Other Supplies 02,03,04,05,06,096031 Other Supplies 02,03,04,05,06,096032 Other Supplies 02,03,04,05,06,09

59




6033 Other Supplies 02,03,04,05,06,096034 Other Supplies 02,03,04,05,06,096035 Other Supplies 02,03,04,05,06,096070 Unallowable Supplies Coffee service, polar water, gifts (including candy,

flowers), ... from external sources02,03,04,06,09

6071 Unallowable Supplies 02,03,04,06,096072 Unallowable Supplies 02,03,04,06,096073 Unallowable Supplies 02,03,04,06,096074 Unallowable Supplies 02,03,04,06,096075 Unallowable Supplies 02,03,04,06,096080 Interdept'l Off Supplies - Non-Bk Ctrs General interdept'l office supplies from non-book centers

including CBS supplies, Surplus Property (warehouse) non-computer purchases, audio/visual charges (Media Services), keys, library fines.

02,03,04,05,06,09

System subcode; not for use on purchases/disbursements

6081 Interdept'l Computer Supplies Computers and related purchases < $5,000 per unit from Surplus Property (warehouse) including hardware, toner and cables. Also includes software purchases regardless of unit cost and site licenses.

02,03,04,05,06,09

6082 Interdept'l Computer Supplies 02,03,04,05,06,09 System subcode; not for use on purchases/disbursements

6083 Interdept'l Off Supplies - Non-Bk Ctrs 02,03,04,05,06,096084 Interdept'l Off Supplies - Non-Bk Ctrs 02,03,04,05,06,09 System subcode; not for use on

purchases/disbursements6085 Interdept'l Unallow Off Supp - Non-Bk Ctrs Coffee supplies, gifts (including candy, flowers), ... from

internal sources02,03,04,06,09

6086 Interdept'l Sci & Clin Supp - Non-Bk Ctrs General interdept'l scientific and clinical supplies from non-book centers including CBS supplies, Surplus Property (warehouse) purchases,

02,03,04,05,06,09

6087 Interdept'l Animal Care Per Diem Animal care charges from the Central Animal Facility 056088 Interdept'l Non-Overhead Bearing Supplies Biology/Chemistry/Physics stockroom charges, DNA Core

Facility, film badges, and other approved charges which are excluded from overhead application.

02,03,04,05,06,09

6089 Interdept'l Sci & Clin Supp - Non-Bk Ctrs 02,03,04,05,06,096090 Interdept'l Sci & Clin Supp - Non-Bk Ctrs 02,03,04,05,06,096091 Interdept'l Unallow Sci & Clin Supp - Non-Bk Ctr 02,03,04,06,096092 Interdept'l Supplies - Book Ctrs Only General interdept'l supplies from book centers only 02,03,04,05,06,096093 Interdept'l Supplies - Book Ctrs Only 02,03,04,05,06,096094 Interdept'l Supplies - Book Ctrs Only 02,03,04,05,06,096095 Interdept'l Supplies - Book Ctrs Only 02,03,04,05,06,096096 Interdept'l Supplies - Book Ctrs Only 02,03,04,05,06,096097 Interdept'l Unallow Supplies - Book Ctrs Only Gifts purchased from the Book Center for visitors and

departing employees,...02,03,04,06,09

6098 Interdept'l Cost Recovery - Supplies For use by authorized departments initiating IDC transactions to record cost recovery (credit entries) for the provision of related products or services.

02,03,04,06,09

Fixed Assets - Equipment, Office Furniture & Other Assets Exceeding $5,000Non-expendable, tangible personal property costing more than $5,000 per unit with a useful life of more than two years. Costincludes transportation, installation, modifications, attachments, accessories, duty, etc. Excludes items costing more than$5,000 per unit with a useful life of less than two years which should be recorded under the category Supplies & Office Furniture.6100 Equipment & Office Furniture > $5,000 General equipment and office furniture > $5,000 per unit 02,03,04,05,06,09

6101 Computer Purchases Computer purchases > $5,000 per unit (excluding software) from external sources including accessories during initial purchase

02,03,04,05,06,09

6102 Equipment & Office Furniture > $5,000 02,03,04,05,06,096103 Equipment & Office Furniture > $5,000 02,03,04,05,06,096104 Equipment & Office Furniture > $5,000 02,03,04,05,06,096105 Equipment & Office Furniture > $5,000 02,03,04,05,06,096110 Equip Rental - Capital Leases Lease arrangement where the University has material

equity, including purchase options, rebates, bargain renewal, title transfer, etc.

02,03,04,06,09

6130 Fabrications 02,03,04,05,06,09

60




6190 Interdept'l Equip & Office Furn > $5,000 General equipment and office furniture > $5,000 per unit from Surplus Property (warehouse).

02,03,04,05,06,09

Equipment RentalRental or lease of office or scientific/clinical equipment under a normal lease agreement, whereby the University has no material equityin the equipment during or at the time of the expiration of the lease. Excludes vehicle leases which should be recorded under the category Travel & Business.6200 Equipment Rental Equipment rental from an external source. Examples

include copier rental, pager rental, ...02,03,04,05,06,09

6201 Equipment Rental 02,03,04,05,06,096202 Equipment Rental 02,03,04,05,06,096208 One-Time Equipment Rentals One-time rentals for which an executed agreement of one

year or more does not exist. Furniture, gas cylinders, equipment rentals.

02,03,04,05,06,09

6290 Interdept'l Equipment Rental Equipment rental from University sources (Central Business Services, ...).

02,03,04,05,06,09

6291 Interdept'l Equipment Rental 02,03,04,05,06,096292 Interdept'l Equipment Rental 02,03,04,05,06,096293 Interdept'l Unallowable Equipment Rental 02,03,04,06,09

Travel & Business Costs for transportation, meals, lodging, and other travel and meeting-related expenses of employees, guests and visitors in connectionwith University business. Excludes reimbursement for other types of expenses that are commonly recorded on T&B forms, such as supplies,printing, dues and memberships which should be recorded using subcodes from other expense categories.6300 Domestic Travel & Business Expenses Travel within the United States and Canada. Conf.

registration (including UPMCS), faculty and staff training and development, faculty recruitment expenses, vehicle leases,... from external sources

02,03,04,05,06,09

6301 Domestic Travel & Business Expenses 02,03,04,05,06,096302 Domestic Travel & Business Expenses 02,03,04,05,06,096303 Domestic Travel & Business Expenses 02,03,04,05,06,096304 Domestic Travel & Business Expenses 02,03,04,05,06,096305 Domestic Travel & Business Expenses 02,03,04,05,06,096306 Domestic Travel & Business Expenses 02,03,04,05,06,096307 Domestic Travel & Business Expenses 02,03,04,05,06,096308 Domestic Travel & Business Expenses 02,03,04,05,06,096309 Domestic Travel & Business Expenses 02,03,04,05,06,096310 Relocation of Faculty & Staff 02,03,04,06,096320 Prepaid Travel Travel advances 02,03,04,05,06,096330 Trainee Travel - Spon Proj Only For participants, trainees, and students when a travel

allowance is separately and specifically provided in a sponsored project.

04**,05

6370 Foreign Travel Travel to any country other than the United States and Canada.

02,03,04,05,06,09

6371 Foreign Travel (Unallowable) 02,03,04,06,096372 Foreign Travel (Unallowable) 02,03,04,06,096373 Foreign Travel (Unallowable) 02,03,04,06,096374 Foreign Travel (Unallowable) 02,03,04,06,096375 Foreign Travel (Unallowable) 02,03,04,06,096376 Other Unallow Travel & Business Catering, student recruitment expenses (including fellows

and residents), special merchandise, ... from external sources

02,03,04,06,09

6377 Other Unallow Travel & Business 02,03,04,06,096378 Other Unallow Travel & Business 02,03,04,06,096379 Other Unallow Travel & Business 02,03,04,06,096390 Interdept'l Conference Registration & Travel Conference registration, faculty and staff training and

development, faculty recruitment expenses, Pitt parking permits, ... from internal sources

02,03,04,05,06,09

6391 Interdept'l Conference Registration & Travel 02,03,04,05,06,096392 Interdept'l Conference Registration & Travel 02,03,04,05,06,096393 Interdept'l Conference Registration & Travel 02,03,04,05,06,096394 Interdept'l Conference Registration & Travel 02,03,04,05,06,09

61




6395 Interdept'l Unallow Conf Registration & Travel Catering, student recruitment expenses (including fellows and residents), Pitt football tickets,special merchandise,... from internal sources

02,03,04,06,09

6396 Interdept'l Vehicle Leases Vehicle leases from Fleet Services. 02,03,04,05,06,096397 Interdept'l Relocation of Faculty & Staff 02,03,04,06,096398 Interdept'l Cost Recovery - Travel & Bus For use by authorized departments initiating IDC

transactions to record cost recovery (credit entries) for the provision of related products or services.

02,03,04,06,09

Professional Services & ConsultingProfessional Services Payments to external corporate and/or professional ORGANIZATIONS for contracts and other services. Payments to individualsshould be recorded as either Consulting or Honoraria unless the individual has a separate federal tax identification number as abusiness entity. Excludes service contracts related to routine and preventative maintenance of equipment which should be recordedunder the category Repairs, Maintenance & Other Facilities Costs.6400 Professional Services Non-clinical professional services, computer consulting

services, computing services and software support.02,03,04,05,06,09

6401 Professional Services Clinical professional services 02,03,04,05,06,096402 Professional Services 02,03,04,05,06,096403 Professional Services 02,03,04,05,06,096404 Professional Services 02,03,04,05,06,096405 Professional Services 02,03,04,05,06,096406 Professional Services 02,03,04,05,06,096407 Professional Services 02,03,04,05,06,096408 Professional Services 02,03,04,05,06,096409 Professional Services 02,03,04,05,06,096410 Advertising Includes ads for recruitment of faculty and staff (and

possibly students if not unallowable) - external sources02,03,04,05,06,09

6411 Advertising 02,03,04,05,06,096412 Advertising 02,03,04,05,06,096413 Advertising 02,03,04,05,06,096414 Advertising 02,03,04,05,06,096415 Advertising 02,03,04,05,06,096416 External Animal Care Boarding Animal care boarding charges from external vendors 02,03,04,05,06,09ConsultingPayments to INDIVIDUALS who are not University employees for contracts and other services.6420 Consulting Fee for service arrangements with other organizations,

payments for consultants, visiting speakers, referees, royalties and commissions.

02,03,04,05,06,09

6421 Consulting 02,03,04,05,06,096422 Consulting 02,03,04,05,06,096423 Consulting 02,03,04,05,06,096424 Consulting 02,03,04,05,06,096425 Consulting 02,03,04,05,06,096429 Consulting6430 Honoraria Payments to external lecturers or speakers (colloquium,

seminar or convocation)02,03,04,05,06,09

Subcontracts - Sponsored Projects OnlyPayments to external corporate and/or professional ORGANIZATIONS.6450 Subcontracts – 1st $25,000 The first $25,000 incurred on an individual subcontract. 05

6451 Subcontracts – 1st $25,000 The first $25,000 incurred on an individual subcontract. 05

6452 Subcontracts – 1st $25,000 The first $25,000 incurred on an individual subcontract. 05

6453 Subcontracts – Restricted Costs incurred above $25,000 on an individual subcontract (excluded from overhead application).

05


05


05

62




6460 Purch Service Agreements - Spon Proj Only Restricted Use 05Unallowable Professional Services & ConsultingPayments to external corporate and/or professional organizations and individuals for contracts and services which are considered unallowable for Federal Indirect Costs.6470 Unallow Prof Svcs & Consulting Services considered unallowable for Federal Indirect Costs 02,03,04,06,09

6471 Unallow Prof Svcs & Consulting 02,03,04,06,096472 Unallow Prof Svcs & Consulting 02,03,04,06,096473 Unallow Prof Svcs & Consulting 02,03,04,06,096474 Unallow Prof Svcs & Consulting 02,03,04,06,096475 Unallow Prof Svcs & Consulting 02,03,04,06,09Interdept'l Professional Services & ConsultingPayments for services obtained from within the University .6487 Interdept Animal Care Per Diem Animal care boarding charges 02,03,04,05,06,096490 Interdept'l Prof Svcs & Consulting Includes internal advertising (Pitt New and University

Times), computer consulting services (CIS),and database searches (Univ libraries)

02,03,04,05,06,09

6491 Interdept'l Non-Overhead Bearing Services Specialized research service center charges 02,03,04,05,06,096492 Interdept'l Prof Svcs & Consulting 02,03,04,05,06,096493 Interdept'l Prof Svcs & Consulting 02,03,04,05,06,096494 Interdept'l Prof Svcs & Consulting 02,03,04,05,06,096495 Interdept'l Unallow Prof Svcs & Consulting Services considered unallowable for Federal Indirect Costs 02,03,04,06,09

6498 Interdept'l Cost Recovery - Prof Services For use by authorized departments initiating IDC transactions to record cost recovery (credit entries) for the provision of related products or services.

02,03,04,06,09

Library AcquisitionsCapitalizable items purchased by University libraries. Other departments should use the Dues, Memberships & Subscriptions subcodesto record the purchase of books, journals and other published materials.6500 Monographs Use for one-time purchases of print materials for which a

finite payment will be invoiced. Examples include books, scores, back issues of serials, complete sets of multi-part works, and base volumes for updated works. DOES NOT include multi-part works received over time with separate payments or non-print materials.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6501 Print Subscriptions Use for subscriptions print titles where ongoing payment is expected. Examples include periodicals and serials. DOES NOT include back issues, replacement issues, or electronic journals. MAY include electronic materials paid for with print subscriptions in single subscription.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6502 Standing Orders/Continuations Use for continuations other than subscriptions; payment is invoiced at the time of issue; generally classed materials but not always. Examples include all-pubs. agreements, monographs purchased in series, and monographic sets known not to be complete at the point of order, with individual volumes invoiced separately.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6503 Binding Use for binding and other preservation costs, either preventive or repair. Examples include journal and monographic binding and repair.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6504 Visual Media Use for film or magnetic based visual materials. Examples include films, filmstrips, videos, slides, and transparencies. DOES NOT include software and print graphics (e.g., maps and charts)

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6505 Audio Media Use for analog and digital audio recordings. Examples include music and spoken work CDs, audio cassettes, and vinyl recordings. DOES NOT include access to web-based audio.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

63




6506 Electronic Resources - Capital Use for reference type electronic products containing abstracts and indexes. Databases may contain some full-text content. License explicitly includes rights to archival content. These purchases are capitalized.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6507 Mediated Searching Use for payments for mediated online system searching. Examples include Lexis, Westlaw, and Dialog.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6508 Library Automation Charges Use for payments for library automation system charges. 02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6509 Electronic One-time Purchases Use for one-time purchases of electronic materials, for which a finite payment is invoiced. Examples include software, backfiles of ongoing electronic titles, complete electronic items, and one-time purchases of upgrades to existing software.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6510 Microforms Use for microfilm, microfiche, and microcards; either ongoing or one-time purchases.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6511 Replacements Use for replacing lost or missing materials. 02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6512 Memberships Use for memberships for receipt of materials Includes IEE. DOES NOT include professional memberships which do not result in receipt of materials (e.g., AALL, PALCI, and OLC).

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6513 Electronic Journals - Capital Use for electronic journal ongoing subscriptions. May contain some abstracting and indexing packages if the periodical full-text content is significant. Archival content is available as part of our subscription. These purchases are capitalized. Includes Elsevier Science Direct and Institute of Physics online journals.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6514 Library Materials Conservation - Capital Use for restoration of bindings or book structures that are valuable for artifactual and/or intrinsic reasons. Procedures may include conservation on the original book structure and binding or constructing protective enclosures to preserve the item.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6518 Electronic Journals - Non-capital Use for electronic journal ongoing subscriptions. May contain some abstracting and indexing packages if the periodical full-text content is significant. Archival content is NOT included in the subscription. These purchases are not capitalized. Examples include Journal of Biological Chemistry (electronic only version) or SpringerLink (electronic journals package).

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6519 Electronic Resources - Non-Capital Use for reference type electronic products containing abstracts and indexes. Databases may contain some full-text content. License DOES NOT make any allowances for access to archival data.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

24233

6520 Inter-Library Loans Service fee for books loaned from non-Pitt libraries (library consortium). Not capitalized.

02,03,04,05,06,09 22031,24600,24215,36600,36604, 41600,42600,43600,44600,6xxxx,90851 ***

*** Plus certain accounts in Area 51 (purpose 24916 & 22570; project 008603 009969,075117,075120 & 075129) and in Dept 19200 (purpose 24761)

Telecommunications Costs for telephone and other telecommunication products and services.6600 Telephone Expense 02,03,04,05,06,096601 Telephone Expense 02,03,04,05,06,096602 Telephone Expense 02,03,04,05,06,096603 Telephone Expense 02,03,04,05,06,096604 Telephone Expense 02,03,04,05,06,096605 Telephone Expense 02,03,04,05,06,096606 Telephone Expense 02,03,04,05,06,096607 Telephone Expense 02,03,04,05,06,096608 Telephone Expense 02,03,04,05,06,096609 Telephone Expense 02,03,04,05,06,096620 Cable Service 02,03,04,05,06,09

64




6621 Cable Installation 02,03,04,05,06,096622 Satellite Service 02,03,04,05,06,096623 Satellite Installation 02,03,04,05,06,096655 Network Port Installation 02,03,04,05,06,096690 Interdept'l Telephone Expense 02,03,04,05,06,096691 Interdept'l Telephone Expense 02,03,04,05,06,096692 Interdept'l Telephone Expense 02,03,04,05,06,096695 Interdept'l Unallow Telephone Expense 02,03,04,06,096696 Interdept'l Unallow Telephone Expense 02,03,04,06,096698 Interdept'l Cost Recovery - Telephone For use by authorized departments initiating IDC


02,03,04,06,09

Mail & PostageCosts for the delivery of letters and packages.6700 Regular Mail 02,03,04,05,06,096705 Bulk Mail 02,03,04,05,06,096710 Express Delivery Charges 02,03,04,05,06,096715 Other Mailing Service Messenger service 02,03,04,05,06,096716 Other Mailing Service 02,03,04,05,06,096717 Other Mailing Service 02,03,04,05,06,096718 Other Mailing Service 02,03,04,05,06,096719 Other Mailing Service 02,03,04,05,06,096770 Unallowable Mail Mailings to trustees, alumni (development & institutional

advancement),02,03,04,06,09

Printing & PublicationsPayments for the cost of producing custom printed materials such as letterhead, stationary, pamphlets, brochures, catalogs, reports, and books.Also includes photography and photocopies. Excludes purchases of published materials such as periodicals and professional journals which should be recorded under the category of Dues, Memberships & Subscriptions.6800 Printing & Publications Printing and publications from external sources. 02,03,04,05,06,096801 Printing & Publications 02,03,04,05,06,096802 Printing & Publications 02,03,04,05,06,096803 Printing & Publications 02,03,04,05,06,096804 Printing & Publications 02,03,04,05,06,096805 Printing & Publications 02,03,04,05,06,096815 Photography Photography services from external sources. 02,03,04,05,06,096820 Photocopying Photocopying services from external sources. 02,03,04,05,06,096821 Photocopying 02,03,04,05,06,096822 Photocopying 02,03,04,05,06,096823 Photocopying 02,03,04,05,06,096824 Photocopying 02,03,04,05,06,096825 Photocopying 02,03,04,05,06,096875 Unallowable Printing & Publications Unallowable printing & publications from external sources. 02,03,04,06,09

6890 Interdept'l Letterhead & Stationery Includes internally produced envelopes 02,03,04,05,06,096891 Interdept'l Photocopying Photocopying services from the University Copy Center,

Vend-a-card, 02,03,04,05,06,09

6892 Interdept'l Photocopying 02,03,04,05,06,096893 Interdept'l Photocopying 02,03,04,05,06,096894 Interdept'l Other Printing & Publications Includes internal photography/slides, ... from internal

sources (Central Printing, University Relations)02,03,04,05,06,09

6895 Interdept'l Unallow Other Printing & Publ Materials produced for lobbying activities & mailings to alumni.

02,03,04,06,09

Dues, Memberships & SubscriptionsDues for membership in organizations that maintain or improve an individual's professional or technical competency.Also includes purchases of published materials such as periodicals and professional journals.6900 Dues & Memberships 02,03,04,05,06,096910 Professional License Fees 02,03,04,05,06,096911 Professional License Fees 02,03,04,05,06,096912 Professional License Fees 02,03,04,05,06,096950 Subscriptions - Professional Journals 02,03,04,05,06,09

65




6955 Subscriptions - Other Periodicals 02,03,04,05,06,096970 Unallow Dues & Memberships Includes private club memberships, 02,03,04,06,09

Utilities7000 Electricity 02,03,067005 Gas 02,03,067010 Water & Sewage 02,03,067015 Steam 02,03,067020 Steam Line Maintenance 02,03,067025 Chilled Water 02,03,067050 Electric Support Costs 02,03,067055 Gas Support Costs 02,03,067060 Water/Sewage/Fire Support Costs 02,03,067065 Steam Line Support Costs 02,03,06

Repairs, Maintenance & Other Facilities ExpensesNon-capitalizable costs related to normal repair and maintenance of the University's physical plant. Alterations and renovations7100 Equipment Repairs & Maint Repairs and preventive maintenance of equipment,

including service contracts, from external sources.02,03,04,05,06,09

7105 Interdept'l Equipment Repairs & Maint Repairs and preventive maintenance of equipment, including service contracts, from internal sources.

02,03,04,05,06,09

7110 Elevators Maintenance 02,03,04,06,097115 Elevator Repairs (Extraordinary) 02,03,04,06,097120 Facility / Bldg Maintenance 02,03,04,06,097125 Other Maintenance 02,03,04,06,097126 Other Maintenance 02,03,04,06,097127 Other Maintenance 02,03,04,06,097130 Other Repairs 02,03,04,06,097135 Painting 02,03,04,06,097136 Lighting & Signs 02,03,04,06,097137 Drapes & Blinds 02,03,04,06,097140 Alterations & Renovations Renovations which cost less than $10,000 or do not

substantially improve or lengthen the life of the facility.02,03,04,05,06,09

7141 Alterations & Renovations 02,03,04,05,06,097142 Alterations & Renovations 02,03,04,05,06,097143 Alterations & Renovations 02,03,04,05,06,097144 Alterations & Renovations 02,03,04,05,06,097145 Alterations & Renovations 02,03,04,05,06,097150 Refuse Removal 02,03,04,06,097152 Recycling 02,03,04,06,097154 Pest Control 02,03,04,06,097156 Contracted Cleaning 02,03,04,06,097160 Trades Labor & Materials 02,03,04,06,097170 Facilities Expense Clearing (Suspense) 02,03,04,06,09

Delivery & Moving 7200 Moving Expenses Departmental office or lab relocation using external

movers.02,03,04,05,09

7201 Moving Expenses 02,03,04,05,097202 Moving Expenses 02,03,04,05,097203 Moving Expenses 02,03,04,05,097290 Interdept'l Delivery & Moving Departmental office or lab relocation using University

movers.02,03,04,05,09 (& 06.19xxx)

7291 Interdept'l Delivery & Moving 02,03,04,05,09 (& 06.19xxx)7292 Interdept'l Delivery & Moving 02,03,04,05,09 (& 06.19xxx)Space Rental7300 Space Rental Rentals and leases of offices, laboratories, garages, etc. not

owned by the University.02,03,04,05,09

7304 Storage Mobile and self storage, such as Guardian Self Storage and Maroadi Transfer & Storage

02,03,04,05,09

66




7308 One-time Space Rentals One time rentals for which an executed agreement of one year or more does not exist. Off-site classrooms, fields and courts

02,03,04,05,09

7390 Interdept'l Space Rentals Rentals and leases of offices, laboratories, garages, etc. owned by the University.

02,03,04,09

7391 Interdept'l Space Rentals 02,03,04,097392 Interdept'l Space Rentals 02,03,04,097393 Interdept'l Space Rentals 02,03,04,097394 Interdept'l Space Rentals 02,03,04,097395 Interdept'l Space Rentals 02,03,04,09

Purchases for Resale (Restricted Use)Inventory, textbooks, trade books, food, supplies, and sundries.7400 Purchases for Resale 02,03,04,097401 Purchases for Resale 02,03,04,097402 Purchases for Resale 02,03,04,097403 Purchases for Resale 02,03,04,097404 Purchases for Resale 02,03,04,097405 Purchases for Resale 02,03,04,097406 Purchases for Resale 02,03,04,097407 Purchases for Resale 02,03,04,097408 Purchases for Resale 02,03,04,097409 Purchases for Resale 02,03,04,097410 Purchases for Resale 02,03,04,097411 Purchases for Resale 02,03,04,097412 Purchases for Resale 02,03,04,097413 Purchases for Resale 02,03,04,097414 Purchases for Resale 02,03,04,097415 Purchases for Resale 02,03,04,097416 Purchases for Resale 02,03,04,097417 Purchases for Resale 02,03,04,097418 Purchases for Resale 02,03,04,097419 Purchases for Resale 02,03,04,097420 Purchases for Resale 02,03,04,097421 Purchases for Resale 02,03,04,097422 Purchases for Resale 02,03,04,097423 Purchases for Resale 02,03,04,097424 Purchases for Resale 02,03,04,097425 Purchases for Resale 02,03,04,097426 Purchases for Resale 02,03,04,097427 Purchases for Resale 02,03,04,097428 Purchases for Resale 02,03,04,097429 Purchases for Resale 02,03,04,09

Sponsored Project Expenses (Spon Proj Only)7500 Study Participant Pmts 02, 04,057505 Participant Living Allowances 02,04,057510 Field Expenses 04**,057515 Patient Care Costs Includes in-patient and out-patient services. 04**,057520 Trainee Health Insurance 02,03,04,057540 Institutional Allowance (Restricted Use) 04**,057550 Program Income - Award Related 04**,05

Financial Aid7600 Scholarships 02,03,04,05,09,247602 Training Grants 02,03,04,05,097603 Traineeships Charges for student tuition awards when explicitly allowed

by the terms of a sponsored project, e.g., training grant; usually not allowed under research contracts.

02,03,04,05,09

7604 Special Athletic Awards 02,03,04,05,097605 Fellowships Charges for tuition, fees and related costs of special

restricted projects.02,03,04,05,09

67




7606 Pre-doctoral Fellowships 02,03,04,05,097611 Room & Board Allowance Value of meals and/or room furnished to an employee or

student for the convenience of the University, e.g., residence hall operations.

02,03,04,05,09

7612 Fee Allowances / Waivers 02,03,04,05,097613 Book & Expenses Allowance 02,03,04,05,097621 GSA/TA/TF Tuition Scholarships 02,03,04,05,097622 GSR Tuition Scholarships 02,03,04,05,097623 Health Fee Scholarships 02,03,04,05,09

Insurance (Restricted Use)7700 Insurance - Automobile 02,03,04,05,06,097705 Insurance - Property 02,03,04,05,06,097710 Insurance - General Liability 02,03,04,05,06,097715 Insurance - Malpractice 02,03,04,05,06,097720 Insurance - Equipment 02,03,04,05,06,097725 Insurance - Unemployment Comp - Other 02,03,04,05,06,097730 Insurance - Workers' Comp 02,03,04,05,06,097735 Insurance - Other 02,03,04,05,06,097750 Insurance - Distributed 02,03,04,05,06,09

Taxes (Restricted Use)7800 Real Estate Taxes 02,03,04,097805 Sales Tax 02,03,04,097810 Unrelated Business Income Tax 02,03,04,097815 Institutional Business & Privilege Tax 02,03,04,097820 Amusement Tax 02,03,04,097825 Parking Tax 02,03,04,097830 Other Taxes 02,03,04,097835 Other Pmts 02,03,04,09

Student Loan Expenses (Student Loans Only) Formerly FAIS account controls, not subcodes.7900 Interest Cancellations 077905 Teacher/Military/Nursing Cancellations 077910 Death Cancellations 077915 Disability Cancellations 077920 Bankruptcy Cancellations 077940 Assigned Account Interest Cancellations 077945 Assigned Account Principal Cancellations 077950 Collection Costs 077960 Litigation Costs 077970 Refunds of Unexpended Balances 07

Financial Charges (Restricted Use)8000 Sponsored Project Cost Overruns Used for writing off overdrafts on sponsored project

accounts to other departmental accounts02,03,04,05

8005 Other Sponsored Project Write-Offs Used by the Research/Cost Accounting staff to make minor adjustments to close out sponsored project accounts or to make any other necessary adjustments other than overdraft situations

02,04,05

8010 Payroll Service Fee Handwritten checks 02,03,04*,06,098020 Bad Debts Expense 02,03,04*,098022 Collection of Bad Debts 02,03,04*,098024 Settlements 02,03,04*,09 (also 39995)8030 Interest Expense 06 150178031 Interest Expense - SWAPS 068032 Amortization - Debt-Related Fees 068034 Amortization - Issuance Costs 068040 Depreciation Expense 068045 Depreciation Expense - Distributed 02,03,068060 Fixed Asset Write-Offs 068062 Loss on Disposal of Fixed Assets 068064 Plant Construction Expenses 06, 09

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8065 Capitalized PP&E 068066 Debt Proceeds Funding 06 (also 24799 & 24800)8067 Bond Drawdown Net Asset Adjustment 068068 Debt Retirements 068080 Uninvoiced Receipts Month End (AP/PO feed) System subcode; not for use on purchases/disbursements8082 Receiving (PO feed) System subcode; not for use on purchases/disbursements8084 Discount Taken (AP feed. Should be unused) System subcode; not for use on purchases/disbursements

Miscellaneous Expenses (Restricted Use)8100 Miscellaneous Expense Manuscript submission fee, 02,03,04,06,09,24 150178101 Miscellaneous Expense 02,03,04,06,09,248102 Cash Over / Short 02,03,04*,098120 Budget Reserves / Restricted Budget Budget $ only 02,03,04,05,098130 Budget Unallocated - Spon Proj Only Budget $ only 058170 Unallow Miscellaneous Expense Other Unallowable Misc Expense 02,03,04,098171 Donations (unallowable) Donations/gifts to non-profit organizations - unallowable 02,03,04,09

8172 Prizes (unallowable) Prizes to students, faculty or staff unless part of a University-wide employee recognition program - unallowable

02,03,04,09

8189 WPIC/PCI Expense Close Out 02 90xxx,93xxx

Transfers (Restricted Use)8210 Debt Transfers 02,03,068220 Capital Project Transfers Capital transfers on RDF accounts require approval from

George Klinzing.02,03,04*,05,06

8230 Renewal & Replacement Transfers 02,03,068240 Surplus Transfers 03,068250 Matching Govt. Grants 02,04*,078260 Other Transfers 02,03,04,06,08,24,47,488261 Other Transfers 02,03,04,06,08,24,47,488262 Other Transfers 02,03,04,06,08,24,47,488263 Other Transfers 02,03,04,06,08,24,47,488264 Other Transfers 02,03,04,06,08,24,47,488269 Other Transfers 02,03,04,06,08,24,47,48

Distributed Expenses (Restricted Use)Allocation of certain facilities and administrative (F&A) costs to direct cost objectives.8300 Distributed Insurance Costs 02,03,048301 Distributed Plant Costs 02,03,048302 Distributed Univ. Overhead 02,03,04 (also 28585 & 99530)8303 Distributed Space Costs 02,03,04 (also 28585)8304 Distributed Falk Library Costs 02,03,048305 SOMD Management Fee 02,03,048306 Distributed Costs - Other 02,03,04 (also 99530)8307 Distributed Costs - Other 02,03,04 (also 99530)8308 Distributed Costs - Other 02,03,04 (also 99530)8309 Distributed Costs - Other 02,03,04 (also 99530)8310 Distributed Costs - Other 02,03,04 (also 99530)8311 Distributed Expense - Compensation 02,03,04 (also 99530)8320 TEP (Temporary Employee Pool) Overhead (12%) see compensation section 02,03,04,05,098350 Indirect Cost - Spon Proj Only 058351 Indirect Cost Adjs - Spon Proj Only 05

Interdept'l Cost Recovery8400 Interdept'l Cost Recovery 02,03,04,098401 Interdept'l Cost Recovery 02,03,04,098402 Interdept'l Cost Recovery 02,03,04,098403 Interdept'l Cost Recovery 02,03,04,098404 Interdept'l Cost Recovery 02,03,04,098405 Interdept'l Cost Recovery 02,03,04,098406 Interdept'l Cost Recovery 02,03,04,098407 Interdept'l Cost Recovery 02,03,04,09

69




8408 Interdept'l Cost Recovery 02,03,04,098409 Interdept'l Cost Recovery 02,03,04,098498 Suspense - IDC Imports 02,03,04,09

Computing Charges (Restricted Use)These subcodes should only be used by Telecommunications for monthly port charges. One-time portinstallations charges should be charged to subcode 6655.8500 Network Fee 02,03,04,098598 Interdept'l Cost Recovery - Network Fee For use by authorized departments initiating IDC


02,03,04,06,09

70

University of Pittsburgh Office of the Controller – General Accounting Department SUBJECT: PRISM SUBCODE GUIDELINES

The PRISM General Ledger Subcode Listing provides the four-digit codes used to record financial transactions in their “natural classification” and serves as the University’s “Chart of Accounts.” The listing is available at http://www.cfo.pitt.edu/ga/accountno.html. The University’s Account structure for the PRISM General Ledger can aid in the understanding and accuracy of the accounting for University revenue and expenses. Refer to the PRISM Account Structure and Attributes at http://www.cfo.pitt.edu/ga/asas.html for an overview.

REVENUE

Revenue subcodes 4500 – 4580 should be used to record revenue only from sources external to the University. General Accounting must authorize exceptions. For example, the Theatre Arts Department may use the revenue subcode to charge other departments for show tickets.

Sales and Services of educational departments includes revenue incidentally related to the result of instruction, research and public service and revenues of activities that exist to provide instruction and lab experience for students that create goods and services that may be sold to students, faculty, staff and the general public.

Subcode 45XX Examples include sales of scientific and literary publications, testing services, health clinics, specialized service facilities, athletic events, and theaters.

Other Revenue (subcode 4910) is revenue from an external source that does not fall into the classification of tuition, housing, sales and services (auxiliary and non-auxiliary), rental revenue or patent revenue. Gifts received from outside sources should be credited to 4400 – Gifts and not 4910 – Other Revenue.

Subcode 4910 Examples include University Times advertising and subscription sales, residence fees, and Heinz Chapel event fees.

EXPENSES

Expenses are recorded in the University General Ledger by authorized transactions for initial payments e.g., invoices, payrolls, recharges from University administrative and service units, and adjustments of expenditures (cost transfers).

71

Compensation Expense

Compensation expense subcodes – 5XXX are restricted for usage by the Office of the Chief Financial Officer with the following exceptions:

Subcodes for FICA expenses related to student workers are broken into two categories.

Subcode 5700 Represents students who are FICA paying employees since they carry less than a full-time credit load.

Subcode 5750 Represents students who are not FICA paying employees because they are not required by law to pay FICA taxes. They must be enrolled as full-time students.

NOTE: Subcodes 5700 and 5750 are for usage on Budget Modification Requests (BMRs), Supplemental Salary Personnel Activity Reports (SPARs), and Salary Wage Cost Transfers (SWCTs) ONLY.

Subcode 5880 Compensation Cost Recovery NOTE: This subcode is not used by the Payroll department. Therefore it

may be used in a NSCT entry. Fixed Assets are non-expendable, tangible, personal property with a useful life of more than two years and an acquisition cost of $5,000 or more per unit. For the University to properly record the acquisition of capital assets and to recognize the related depreciation, amounts to be expended for capital assets must be budgeted and recorded in subcodes 6100 – 6105, Fixed Assets.

Equipment and Space Rental Subcodes

Subcodes 6200 and 7300, equipment and space rental respectively, should be used to record expenses resulting from lease agreements made with external (non-University) parties and may not be used for one-time rentals. Financial reporting standards require the disclosure of certain lease information in the University’s audited financial statements each year. Therefore, the space and equipment rental expenses in the PRISM General Ledger must accurately represent the rental amounts according to the lease documents. The appropriate subcode usage for lease/rental expense is as follows:

Subcode 6200 Equipment rental (leases)

Subcode 629X Equipment rental from University sources (Ex: Central Business Services)

Subcode 7300 Space rental (leases)

Subcode 739X Rental and leases of offices, laboratories, garages, etc. owned by the University. Note: Subcode 739X – interdepartmental space rental, must be used on both the debit and credit side of the entry.

72

Equipment and Space Rental Subcodes Cont.

One-time rentals include equipment and space rentals for which an executed agreement of one year or more does not exist. All departments are required to use subcodes 6208 and 7308 for one-time equipment and space rentals respectively as these items do not meet the criteria for financial statement disclosure.

Subcode 6208 One-time equipment rentals (Ex: furniture, gas cylinders, equipment rentals, All Occasions and United rentals, and delivery charges associated with one-time rentals)

Subcode 7308 One-time space rentals (Ex. Off-site classrooms, fields, and courts)

NOTE: Subcodes 6208 and 7308 may not be used for rentals for which there is a terminated or pending lease agreement.

Storage, coffee service and water cooler rental and supplies should not be charged to rental subcodes. The following subcodes are available for this purpose.

Subcode 6070 Unallowable supplies from external sources that are processed through purchase orders or disbursement requests.

Examples include coffee service, polar water, candy, and flowers.

Subcode 6085 Interdepartmental (internal sources) unallowable supplies purchased from non-book centers.

Subcode 6097 Interdepartmental unallowable supplies purchased from the Book Center.

Subcode 7304 Storage - (Ex: Mobile and self-storage, e.g. Guardian Self Storage and Marodi Transfer and Storage.)

Note: Payments to vendors that provide shredding, records management, and document storage, e.g. BRM and Iron Mountain should be charged to subcode 6400, Professional Services.

Relocation of Faculty & Staff should be charged to:

Subcode 6310 Relocation of Faculty & Staff

Subcode 6397 Interdepartmental Relocation of Faculty & Staff

Travel and Business expenses of education departments includes cost of transportation, meals, lodging and other travel and meeting related expenses of employees, guests, and visitors in relation to University Business.

Subcode 6300 Includes travel within the U.S. and Canada.

Subcode 6370 Travel to any country other than the U.S. and Canada.

73

Travel and Business Cont.

Subcode 639X Interdepartmental conference and registration for faculty and staff training and professional development. Also includes parking permits and faculty recruitment expenses.

Library Acquisitions must be recorded in subcodes 6500 – 6511. Only certain departments may use these subcodes. Refer to the PRISM General Ledger Subcode Listing for the Department restrictions on these subcodes.

Miscellaneous Expense subcodes are used for expenses that cannot be categorized using the natural expense class arising out of the ordinary course of business.

Subcode 8100 Examples include return check handling fees, petty cash purchases, merchant Panther Central (PC), NSF checks and immaterial adjustments needed to reconcile cash, revenue or expenses. Subcode 8100 is also used in place of 826X for transfers between Entity 09 and other entities.

Unallowable Miscellaneous Expense subcodes are used for expenses that cannot be categorized using the natural expense class arising out of the ordinary course of business.

Subcode 8170 Other Unallowable Miscellaneous Expense – excludes donations and prizes.

Subcode 8171 Donations (Unallowable) – Examples include donations or gifts to non-profit institutions. NOTE: Send all tax receipt that you receive from these organizations to the Tax Department, 116 Attwood Street, Suite 201.

Subcode 8172 Prizes (Unallowable) – Examples include prizes to students, faculty, and staff unless part of a University-wide employee recognition program.

Other Transfers Subcodes (8260-8264) should be used to transfer funds between accounts (limited to entities 02, 03, 04, 06, 08, 24, 47 and 48). The same transfer subcode must be used on both the debit and credit side of the transaction to ensure that the net effect of the transfer is zero for financial statement purposes. There is no instance where it is acceptable to use a transfer subcode on only one side of a fund transfer.

NOTE: Subcode 8100 is used instead of 826X for transfers between Entity 09 and other entities.

74

INTERDEPARTMENTAL CHARGES (IDCs)

There are two types of IDCs, cost center charges and cost redistributions.

Cost Center Charges are for materials or services that originate within the University and whose price components span multiple expense categories. When recording charges (debit), use an interdepartmental subcode that reflects the nature of the material or service. For cost recovery (credit), use subcodes 8400-8409. Cost recovery subcodes should only be used by departments authorized to charge others internally for goods and services provided and should not be recorded in revenue subcodes.

NOTE: External cost recovery of compensation should be recorded in subcode 5880.

Interdepartmental subcodes 608X and XX9X have been established for many services provided to RCs by other University departments e.g., purchases from the book centers; interdepartmental equipment rental, interdepartmental professional services and consulting; and interdepartmental photocopying from the University Copy Center and Vend-a-Card.

Interdepartmental Subcode List

6080-6097 Interdepartmental Supplies

6098 Interdepartmental Cost Recovery - Supplies

6290-6293 Interdepartmental Equipment Rental

6390-6395 Interdepartmental Travel & Business

6396 Interdepartmental Vehicle Leases

6397 Interdepartmental Relocation of Faculty/Staff

6398 Interdepartmental Cost Recovery – Travel & Business

6490-6495 Interdepartmental Professional Services & Consulting

6498 Interdepartmental Cost Recovery – Professional Services

6690-6696 Interdepartmental Telephone Expense

6698 Interdepartmental Cost Recovery - Telephone

6890-6895 Interdepartmental Printing & Publications

6898 Interdepartmental Cost Recovery – Printing & Publication

7105 Interdepartmental Equipment Repairs & Maintenance

7290-7292 Interdepartmental Delivery & Moving

7390-7395 Interdepartmental Operating Lease Space Rental – 739X must be used on both the debit and credit side of the entry.

8400-8409 Interdepartmental Cost Recovery – Examples include monthly telephone cost recovery (credits) for Telecommunications services provided to the departments

8598 Interdepartmental Cost Recovery – Network Fee

75

Cost Redistributions are materials or services purchased initially from external vendors and then redistributed by the department to the end user of the materials or services. The subcode used resulting from the initial purchase should be from the natural expense classification. Upon redistribution to the end user, the inter-departmental subcodes are used.

For example, Department A purchases scientific supplies from Fisher Scientific and charges subcode 6012 (Scientific & Clinical Supplies). Department B, which is outside of Department A’s area of responsibility, regularly consumes a portion of Department A’s scientific supplies and agrees to be charged based on their actual usage. Department A should process an IDC debiting subcode 6086 (Interdepartmental Scientific and Clinical Supplies) on one of Department B’s accounts and crediting subcode 6086 on Department A’s account. Federal Regulations require the University to separately identify and account for those costs which the Federal government has deemed non-recoverable for indirect cost reimbursement. These costs will be denoted as "Unallowable" as they are not to be included in the allocation of indirect costs to federally sponsored awards. No account is exempt from this treatment. Refer to the PRISM Subcode listing available at http://www.cfo.pitt.edu/ga/accountno.html for further information. Questions regarding the types of costs to be identified as unallocable for federal indirect cost calculations should be directed to Research and Cost Accounting. Subcode 6081 should be used for site licenses. Subcodes 7210 (Relocation of Faculty & Staff) and 7293 (Interdepartmental Relocation of Faculty & Staff) have been disabled. Instead, use subcodes 6310 and 6397 respectively. For “interdepartmental space rentals” (739x) and “distributed costs” (8300 – 8311), the same subcode must be used for both the debit and the credit side of the transaction. COMMON MISUAGE OF SUBCODE – CAPITAL TRANSFERS The same transfer subcodes must be used on both the debit and credit side of the transaction. There is no instance where usage of the transfer subcode on one side of the transaction is acceptable. There should be no P & L impact when using transfer subcodes. The following is an example using transfer subcodes: Example: Let’s assume that Parking & Transportation wants to establish funding for a project to renovate the campus parking garages. The funding is to come from one of the Parking & Transportation unrestricted accounts, 03.22XXX. The following entry is processed to “Transfer” funds from the Entity 03 account to a newly created Entity 06 - Plant account. INCORRECT

Dr. 03.88XXX.7136 10,000

Cr. 06.XXXXX.8220.65XXX 10,000

76

COMMON MISUAGE OF SUBCODE – CAPITAL TRANSFERS Cont. By processing the above entry, the transfer rule from above is being violated. The net affect in subcode 8220 and 7136 is $10,000.

8220

7136

10,000

10,000

10,000

10,000

CORRECT The correct way to transfer the funding for the renovations is to use subcode 8220 on both sides of the entry. This way, the net effect on the transfer subcode will be zero.

Dr. 03.88XXX.8220 10,000

Cr. 06.XXXXX.8220.65XXX 10,000

8220

10,000 10,000 10,000 10,000

- Net COMMON MISUAGE OF SUBCODE – OTHER TRANSFERS The same transfer subcodes must be used on both the debit and credit side of the transaction. There is no instance where usage of the transfer subcode on one side of the transaction is acceptable. There should be no P & L impact when using transfer subcodes. There has been some confusion between the usage of transfer subcodes and non-salary cost transfers. A NSCT is a correction of a previously recorded entry. Transfer subcodes should be used to send actual funds to another account to cover incurred expenses. Transfer subcode 8260 should be used when actual funds are being transferred between accounts.

77

COMMON MISUAGE OF SUBCODE – OTHER TRANSFERS Cont. The following are examples of the appropriate usage of non-salary cost transfers and actual transfers: Example of Non-salary Cost Transfer: Let’s assume you work in the Education Department 22XXX and are reconciling your level reports. You notice a charge (debit) of $100 on your levels that you do not recognize in subcode 6600 - telephone charges. When investigating the charge, you find that the charge should have been applied to KGSB Department 21XXX and a data entry error had occurred. To move the charge to KGSB the following non-salary cost transfer would have been recorded.

Dr. 02.21XXX.6600 100.00

Cr. 02.22XXX.6600 100.00

Note: In the non-salary cost transfer entry example above regular expense subcodes were debited and credited, not transfer subcodes. Example of Transfer: Let’s assume that the Athletic department wants to fund the cost of purchasing a new scoreboard. To cover the cost, athletics wants to transfer funds from one of their Entity 04 Restricted accounts to one of their Entity 02 Unrestricted accounts. The following entry would be processed to transfer funds from the Athletic Entity 04 Restricted account to the Athletic Entity 02 Unrestricted account.

Dr. 04.87XXX.826X 10,000

Cr. 02.87XXX.826X 10,000

8260

10,000 10,000 10,000 10,000 - Net

By booking the entry this way, the net effect on the transfer subcode will be zero and the transfer rule is not violated.

78

University of Pittsburgh Office of the Controller - General Accounting Department

SUBJECT: VALID PRISM REFERENCE VALUES

Reference Code/Range





00000 - 02999 03043 03134 03241 03409

03000 03050 03144 03242 03420

03001 03051 03150 03250 03433

03002 03060 03157 03260 03447

03003 03061 03160 03278 03483

03004 03062 03171 03300 03500

03005 03063 03172 03301 03501

03006 03064 03173 03302 03505

03007 03065 03174 03305 03510

03008 03066 03175 03310 03511

03009 03067 03176 03311 03520

03010 03070 03177 03312 03528

03011 03071 03178 03313 03530

03012 03074 03179 03315 03533

03013 03076 03185 03318 03550

03014 03080 03190 03320 03560

03015 03081 03191 03321 03570

03016 03088 03195 03322 03571

03017 03090 03200 03323 03600

03018 03096 03201 03328 03601

03019 03098 03202 03329 03603

03020 03100 03203 03330 03605

03021 03101 03204 03331 03610

03022 03105 03205 03332 03611

03023 03106 03206 03333 03613

03024 03109 03207 03351 03615

03025 03110 03208 03372 03619

03029 03113 03211 03387 03620

03030 03115 03212 03400 03630

03031 03118 03213 03402 03640

03033 03120 03228 03404 03641

03034 03125 03229 03405 03650

03035 03130 03230 03406 03654

03040 03132 03234 03407 03660

03042 03133 03240 03408 03679

Only those numbers that fall in the range of values listed below may be used in the reference number segment of the account combination.

NOTE: Reference numbers may be used with payroll subcodes. Payroll implemented a 32-character account number within the HR/Payroll information system that is identical to a PRISM account number.

79






03680 04022 04122 04390 04960

03694 04023 04123 04400 04963

03700 04024 04128 04401 04965

03704 04025 04130 04444 04968

03709 04026 04133 04455 04970

03711 04027 04139 04460 04977

03712 04028 04149 04478 04980

03792 04029 04151 04500 04985

03800 04030 04160 04510 04990

03801 04031 04179 04530 04999

03804 04032 04181 04540 05000

03805 04033 04190 04550 05001

03808 04034 04191 04555 05002

03810 04035 04192 04560 05003

03845 04036 04200 04567 05004

03877 04037 04201 04600 05005

03894 04038 04202 04606 05006

03900 04039 04210 04635 05007

03921 04040 04212 04664 05008

03935 04041 04220 04665 05009

03945 04043 04230 04676 05010

03949 04044 04240 04700 05011

03955 04045 04248 04701 05012

03968 04046 04300 04704 05013

04000 04050 04301 04708 05014

04001 04055 04304 04760 05015

04002 04060 04310 04792 05016

04003 04066 04311 04797 05017

04004 04070 04320 04800 05018

04005 04080 04321 04801 05019

04006 04090 04322 04805 05020

04007 04100 04324 04811 05021

04008 04101 04330 04818 05022

04009 04103 04331 04875 05023

04010 04105 04333 04884 05024

04011 04106 04340 04894 05025

04012 04109 04341 04900 05026

04013 04110 04345 04910 05027

04014 04111 04346 04930 05028

04015 04112 04350 04940 05029

04016 04113 04351 04948 05030

04017 04114 04354 04949 05031

04018 04115 04360 04950 05032

04019 04119 04361 04951 05033

04020 04120 04370 04952 05035

04021 04121 04373 04953 05036

80






05037 05200 05536 05720 05916

05040 05201 05543 05722 05918

05041 05202 05550 05728 05919

05042 05205 05552 05730 05921

05043 05207 05555 05740 05922

05044 05211 05557 05742 05924

05045 05220 05560 05750 05932

05049 05221 05568 05751 05933

05050 05227 05570 05760 05935

05051 05251 05572 05770 05938

05060 05257 05576 05783 05945

05062 05265 05579 05785 05955

05068 05266 05582 05787 05958

05070 05267 05583 05792 05959

05071 05269 05584 05794 05990

05072 05289 05586 05799 05991

05073 05290 05587 05800 05996

05074 05299 05588 05801 05999

05075 05300 05589 05802 06000

05076 05304 05600 05803 06001

05080 05308 05610 05805 06002

05081 05310 05620 05806 06003

05082 05321 05622 05809 06004

05083 05331 05630 05816 06005

05084 05341 05633 05817 06006

05086 05350 05634 05829 06007

05087 05351 05635 05842 06008

05088 05352 05640 05857 06009

05089 05357 05644 05871 06010

05090 05400 05650 05873 06011

05091 05405 05659 05877 06012

05092 05436 05660 05880 06013

05100 05442 05662 05896 06014

05101 05443 05667 05901 06015

05102 05454 05670 05902 06016

05103 05459 05680 05903 06017

05107 05468 05686 05904 06018

05108 05500 05690 05905 06019

05111 05510 05693 05907 06020

05112 05514 05700 05909 06021

05113 05515 05701 05910 06022

05114 05520 05703 05911 06023

05120 05529 05704 05912 06024

05139 05531 05710 05913 06025

05140 05533 05713 05914 06026

05151 05534 05715 05915 06029

81






06030 06134 06244 06358 06553

06031 06141 06256 06359 06554

06032 06142 06259 06361 06555

06034 06143 06260 06370 06557

06035 06149 06261 06376 06560

06037 06154 06265 06389 06562

06038 06156 06273 06392 06563

06039 06158 06274 06395 06564

06040 06159 06275 06397 06566

06042 06162 06280 06399 06567

06050 06167 06287 06400 06570

06060 06169 06288 06401 06576

06062 06172 06289 06402 06583

06066 06173 06291 06403 06592

06067 06174 06293 06405 06600

06068 06175 06295 06411 06613

06072 06176 06296 06413 06637

06075 06180 06298 06424 06650

06077 06190 06300 06428 06666

06080 06191 06301 06431 06677

06085 06193 06302 06435 06702

06087 06195 06303 06442 06704

06088 06196 06304 06447 06705

06092 06199 06305 06448 06747

06093 06200 06308 06451 06750

06095 06202 06310 06452 06792

06098 06203 06311 06459 06800

06100 06204 06312 06463 06801

06101 06206 06314 06492 06812

06102 06207 06315 06494 06854

06103 06208 06320 06499 06910

06104 06210 06321 06500 06928

06106 06211 06323 06506 06940

06107 06219 06326 06507 06950

06110 06220 06327 06514 06970

06111 06221 06328 06523 07000

06112 06223 06330 06524 07001

06113 06224 06331 06530 07002

06119 06226 06333 06534 07003

06120 06228 06337 06535 07004

06121 06230 06341 06541 07005

06122 06234 06348 06544 07006

06124 06235 06349 06546 07007

06126 06236 06354 06548 07008

06127 06240 06356 06549 07009

06130 06243 06357 06551 07010

82






07011 07062 07211 07725 08065

07012 07063 07213 07750 08068

07013 07064 07215 07751 08070

07014 07065 07217 07777 08071

07015 07066 07220 07800 08075

07016 07067 07221 07881 08076

07017 07068 07222 07882 08078

07018 07069 07228 07899 08079

07019 07070 07254 07935 08080

07020 07071 07255 08000 08083

07021 07072 07256 08001 08090

07022 07073 07261 08002 08091

07023 07074 07262 08003 08095

07024 07075 07265 08004 08097

07025 07077 07276 08005 08100

07027 07081 07288 08006 08102

07028 07089 07297 08007 08103

07029 07090 07310 08008 08105

07030 07094 07311 08009 08106

07031 07100 07320 08010 08107

07032 07102 07321 08011 08108

07033 07110 07323 08012 08110

07034 07113 07324 08013 08111

07035 07115 07325 08014 08112

07036 07117 07330 08015 08113

07037 07124 07331 08016 08114

07038 07139 07340 08017 08115

07039 07140 07350 08018 08116

07040 07141 07360 08019 08120

07041 07145 07370 08021 08121

07046 07150 07382 08022 08123

07047 07151 07400 08023 08124

07048 07170 07481 08024 08125

07049 07175 07500 08027 08127

07050 07179 07537 08031 08128

07051 07180 07550 08038 08131

07052 07187 07551 08039 08133

07053 07188 07552 08040 08137

07054 07191 07553 08046 08140

07055 07193 07563 08048 08142

07056 07195 07578 08050 08145

07057 07197 07620 08052 08146

07058 07199 07701 08053 08147

07059 07200 07702 08058 08151

07060 07201 07703 08059 08168

07061 07207 07704 08062 08172

83






08173 08450 08900 09201 10005

08175 08451 08910 09210 10007

08177 08455 08911 09213 10009

08178 08456 08920 09214 10010

08180 08460 08999 09215 10020

08181 08461 09000 09221 10024

08182 08462 09001 09228 10030

08183 08463 09002 09230 10040

08187 08464 09003 09251 10050

08188 08465 09004 09290 10060

08189 08466 09005 09300 10066

08191 08467 09006 09328 10067

08193 08470 09007 09356 10070

08194 08480 09008 09365 10071

08195 08481 09009 09382 10072

08196 08491 09010 09400 10073

08198 08492 09011 09402 10074

08200 08493 09012 09404 10075

08210 08500 09013 09405 10076

08211 08510 09014 09432 10077

08214 08511 09015 09440 10078

08215 08515 09016 09441 10079

08218 08520 09017 09500 10080

08220 08526 09018 09504 10090

08251 08530 09019 09505 10100

08301 08531 09020 09506 10110

08310 08540 09021 09507 10120

08315 08541 09022 09569 10130

08328 08550 09023 09700 10140

08340 08560 09024 09704 10150

08400 08610 09025 09711 10160

08401 08620 09026 09737 10170

08402 08628 09028 09781 10180

08403 08660 09030 09800 10190

08404 08677 09031 09890 10200

08405 08689 09036 09902 10210

08406 08710 09042 09924 10220

08407 08723 09050 09925 10230

08408 08750 09089 09926 10240

08409 08760 09100 09927 10244

08410 08800 09113 09946 10250

08420 08801 09131 09999 10260

08421 08802 09157 10000 10270

08430 08811 09196 10001 10280

08435 08813 09199 10002 10290

08440 08888 09200 10003 10297

84






10764 15029 27570 33492 57000

10862 15030 28000 33516 57059

10866 15500 28222 33596 58000

11000 15502 29004 33630 58718

11001 15503 29256 33855 59000

11003 15504 29780 34164 59035

11004 15505 30000 34200 59579

11080 15506 30010 34401 59798

11111 15507 30065 34440 60100

11155 15508 30100 35016 60200

11481 15509 30121 36368 61000

11580 15510 30200 36508 61029

11738 15608 30201 37330 61042

12000 15642 30202 37331 61068

12001 15749 30203 37332 62000

12002 - 12003 16000 - 16999 30204 37333 62004

12022 - 12023 17000 - 17999 30205 37490 62005

12052 18000 - 18999 30714 38190 62039

12053 19000 - 19999 30721 39430 62107

12080 20000 30995 40000 62130

12204 20002 31102 40002 62131

12351 20003 31274 40003 62132

12514 20004 31276 40004 62133

12679 20010 31281 40010 67000

13000 - 13999 20011 31312 40020 67027

14000 - 14999 20015 31317 40141 67129

15000 20020 31635 40697 67149

15001 20024 31637 40701 67499

15002 20025 31661 40705 67700

15003 20030 31730 42000 67975

15004 20100 31886 42250 68105

15005 20530 31903 44001 68120

15006 21004 32000 44004 70010

15007 21380 32320 44007 70020

15008 21382 32355 44010 70030

15009 21620 32360 46065 72306

15010 21845 32362 50000 - 54999 72396

15011 21902 32368 55000 79665

15012 21903 32371 55154 79714

15013 22000 32385 55166 80003

15015 24359 32800 55555 80004

15020 25004 33108 56000 80005

15021 26000 33303 56296 80006

15026 26035 33304 56299 80009

15028 27000 33386 56300 80014

15027 27561 33484 56753 80016

85






80019 80789 82617 90021 93703

80026 80791 82667 93417 93714

80120 80806 83040 93667 93720

80195 81089 83380 93668 93762

80338 81120 83990 93669 93763

80368 81202 83995 93672 95407

80625 81867 84600 93682 95874

80777 82013 84615 93688 97623

80784 82445 87000 93692 99999

86

UNIVERSITY OF PITTSBURGHSALARY SUBCODE TABLEFY 2019

SALARY APPLIED FEDERALNON

FEDERALFRINGE

BENEFITSUBCODES DESCRIPTION RATE (1) (2) SUBCODE JOB

MEDICAL FACULTY SALARIES - FULL TIME REGULAR (3)5000-5005 Med. Faculty Regular Earnings Medical Faculty 25.5% 27.7% 59015010 Med. Faculty Summer Term Medical Faculty 25.5% 27.7% 59015011-5015 Med. Faculty Summer Sessions Medical Faculty 25.5% 27.7% 59015030 Med. Faculty Consulting Medical Faculty 25.5% 27.7% 59015035 Med. Faculty Overload Medical Faculty 25.5% 27.7% 59015040 Med. Faculty Other Compensation Medical Faculty 25.5% 27.7% 59015045 Med. Faculty Research Incentive Payments (5) Med Fac Incentives n/a 10.6% 59025046 Med. Faculty Academic Incentive Payments (5) Med Fac Incentives n/a 10.6% 5902

FACULTY, UPP FACULTYMEDICAL FACULTY SALARIES - PART TIME REGULAR (3)5050-5055 Med. Faculty Regular Earnings Medical Faculty 25.5% 27.7% 59015060 Med. Faculty Summer Term Medical Faculty 25.5% 27.7% 59015061-5065 Med. Faculty Summer Sessions Medical Faculty 25.5% 27.7% 59015080 Med. Faculty Consulting Medical Faculty 25.5% 27.7% 59015085 Med. Faculty Overload Medical Faculty 25.5% 27.7% 59015090 Med. Faculty Other Compensation Medical Faculty 25.5% 27.7% 5901

NON-MEDICAL FACULTY SALARIES - FULL TIME REGULAR (4)5100-5105 Non-Med. Faculty Regular Earnings Non-Medical Faculty 29.9% 31.3% 59035110 Non-Med. Faculty Summer Term Non-Medical Faculty 29.9% 31.3% 59035111-5115 Non-Med. Faculty Summer Sessions Non-Medical Faculty 29.9% 31.3% 59035130 Non-Med. Faculty Consulting Non-Medical Faculty 29.9% 31.3% 59035135 Non-Med. Faculty Overload Non-Medical Faculty 29.9% 31.3% 59035140 Non-Med. Faculty Other Compensation Non-Medical Faculty 29.9% 31.3% 59035145 Non-Med Faculty Research Incentive Payments (5) Non-Med Fac Incentives n/a 12.9% 5904

FACULTYNON-MEDICAL FACULTY SALARIES - PART TIME REGULAR (4)5150-5155 Non-Med. Faculty Regular Earnings Non-Medical Faculty 29.9% 31.3% 59035160 Non-Med. Faculty Summer Term Non-Medical Faculty 29.9% 31.3% 59035161-5165 Non-Med. Faculty Summer Sessions Non-Medical Faculty 29.9% 31.3% 59035180 Non-Med. Faculty Consulting Non-Medical Faculty 29.9% 31.3% 59035185 Non-Med. Faculty Overload Non-Medical Faculty 29.9% 31.3% 59035190 Non-Med. Faculty Other Compensation Non-Medical Faculty 29.9% 31.3% 5903

RESEARCH ASSOCIATES SALARIES - FULL TIME REGULAR5200-5205 Res. Assoc. Regular Earnings Staff 36.2% 38.7% 59055220 Res. Assoc. Consulting Staff 36.2% 38.7% 59055225 Res. Assoc. Overload Staff 36.2% 38.7% 5905 POST DOCTORAL.POST DOCTORAL.ASSOCIATE5230 Res. Assoc. Other Compensation Staff 36.2% 38.7% 5905 RESEARCH ASSOC.RESEARCH.ASSOCIATE

RESEARCH ASSOC.RESEARCH.VISITINGRESEARCH ASSOCIATES SALARIES - PART TIME REGULAR RESEARCH ASSOC.RESEARCH.ADJUNCT5250-5255 Res. Assoc. Regular Earnings Staff 36.2% 38.7% 5905 RESEARCH ASSOC.RESEARCH.CLINICAL5270 Res. Assoc. Consulting Staff 36.2% 38.7% 5905 RESEARCH ASSOC.RESEARCH.SENIOR5275 Res. Assoc. Overload Staff 36.2% 38.7% 59055280 Res. Assoc. Other Compensation Staff 36.2% 38.7% 5905

FY 2019 RATES

87



FEDERALFRINGE


FY 2019 RATES

TEMPORARY FACULTY & RESEARCH ASSOCIATES - FULL TIME TEMPORARY5300-5305 Temp. Faculty & Res. Assoc. - Regular Earnings Temporary 7.6% 7.6% 5917 FACULTY, UPP FACULTY5310-5315 Temp. Faculty & Res. Assoc. - Other Compensation Temporary 7.6% 7.6% 5917 POST DOCTORAL.POST DOCTORAL.ASSOCIATE

RESEARCH ASSOC.RESEARCH.ASSOCIATETEMPORARY FACULTY & RESEARCH ASSOCIATES - PART TIME TEMPORARY RESEARCH ASSOC.RESEARCH.VISITING5320-5325 Temp. Faculty & Res. Assoc. - Regular Earnings Temporary 7.6% 7.6% 5917 RESEARCH ASSOC.RESEARCH.ADJUNCT5330-5335 Temp. Faculty & Res. Assoc. - Other Compensation Temporary 7.6% 7.6% 5917 RESEARCH ASSOC.RESEARCH.CLINICAL

RESEARCH ASSOC.RESEARCH.SENIOR

STAFF SALARIES - FULL TIME REGULAR5400-5405 Staff Regular Earnings Staff 36.2% 38.7% 59075410 Staff Consulting Staff 36.2% 38.7% 59075420-5430 Staff Overtime Staff 36.2% 38.7% 59075440 Staff Compensatory Time Paid Staff 36.2% 38.7% 59075441 Staff Other Compensation Staff 36.2% 38.7% 59075442 Staff Special Compensation Programs n/a 0.0% 0.0% n/a5445 Vacation Pay Staff 36.2% 38.7% 59075446 Sick Time Paid Staff 36.2% 38.7% 5907 STAFF

STAFF SALARIES - PART TIME REGULAR5450-5455 Staff Regular Earnings Staff 36.2% 38.7% 59075460 Staff Consulting Staff 36.2% 38.7% 59075461-5465 Staff Overtime Staff 36.2% 38.7% 59075470 Staff Compensatory Time Paid Staff 36.2% 38.7% 59075475 Staff Other Compensation Staff 36.2% 38.7% 59075476 Staff Special Compensation Programs n/a 0.0% 0.0% n/a

SENIOR ADMINISTRATIVE STAFF SALARIES - FULL TIME/PART TIME REGULAR5480 Senior Admin. Staff Regular Earnings Senior Administration 18.2% 19.8% 5909 EXECUTIVE.EXECUTIVE ADMINISTRATOR5485 Senior Admin. Staff Consulting Senior Administration 18.2% 19.8% 59095487 Senior Admin. Staff Other Compensation Senior Administration 18.2% 19.8% 5909 EXECUTIVE.SENIOR ADMINISTRATOR

TEMPORARY STAFF SALARIES - FULL TIME TEMPORARY5500 Temp. Staff - All Temp - Earnings Temporary 7.6% 7.6% 59175505 Temp. Staff - Other - Earnings Temporary 7.6% 7.6% 59175510 Temp. Staff - Overtime Temporary 7.6% 7.6% 5917

STAFFTEMPORARY STAFF SALARIES - PART TIME TEMPORARY EXECUTIVE.EXECUTIVE ADMINISTRATOR5530 Temp. Staff - All Temp - Earnings Temporary 7.6% 7.6% 5917 EXECUTIVE.SENIOR ADMINISTRATOR5535 Temp. Staff - Other - Earnings Temporary 7.6% 7.6% 59175537 Temp. Staff - Seasonal Earnings Temporary 7.6% 7.6% 59175540 Temp. Staff - Overtime Temporary 7.6% 7.6% 5917

88



FEDERALFRINGE


FY 2019 RATES

GRADUATE STUDENTS SALARIES - (GSA,TA,TF)5600-5605 GSA,TA,TF Regular Earnings Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.TEACHING ASSIST.5610 GSA,TA,TF Summer Term Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.TEACHING FELLOW5611-5615 GSA,TA,TF Summer Sessions Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.ASSISTANT5630 GSA,TA,TF Consulting Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.ACADEMIC ADVISOR5635 GSA,TA,TF Other Compensation Graduate Students 50.0% 50.0% 5911

GRADUATE STUDENTS SALARIES - (GSR)5650-5655 GSR Regular Earnings Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.RESEARCHER5660-5665 GSR-PHD Regular Earnings Graduate Students 50.0% 50.0% 5913 ACADEMIC.GRADUATE STUDENT.RESEARCHER-PHD5671 GSR Other Compensation Graduate Students 50.0% 50.0% 5911 ACADEMIC.GRADUATE STUDENT.RESEARCHER

FICA - PAYING STUDENTS/OTHERS5700-5702 FICA-Paying Student Employees Temporary 7.6% 7.6% 5915 STUDENT.STUDENT

5720 Non Degree Post Doc. Student Fellows Temporary 7.6% 7.6% 5916 ACADEMIC.HEALTH SCIENCES FELLOW.MD

5722 * Other Fellows Temporary 7.6% 7.6% 5916 ACADEMIC.HEALTH SCIENCES FELLOW.RESEARCHER5725 * Clinical Fellows Temporary 7.6% 7.6% 5916 ACADEMIC.HEALTH SCIENCES FELLOW.CLINICAL5730 Special Compensation Temporary 7.6% 7.6% 5915

OTHER STUDENTS5750-5755 Non-FICA-Paying Student Employees n/a 0.0% 0.0% 5919 STUDENT.STUDENT

5761 Post-Doc. Degree Candidates n/a 0.0% 0.0% 5919 ACADEMIC.POST DOCTORAL.FELLOW (DEGREE)5763 Work Study - On Campus n/a 0.0% 0.0% 59195765 Work Study - Off Campus n/a 0.0% 0.0% 59195767 Work Study - Special FICA n/a 0.0% 0.0% 5919 STUDENT.FWS5783 Work Study Recovery - On Campus n/a 0.0% 0.0% 59195785 Work Study Recovery - Off Campus n/a 0.0% 0.0% 5919

OTHER EMPLOYEE TYPES5800 Retirees Temporary 7.6% 7.6% 59175805 Other (Paid & Non-Paid Volunteers) Temporary 7.6% 7.6% 5917 FACULTY

STIPENDS/OTHER NONTAXABLE PAYMENTS5820 Stipend - Training Grant n/a 0.0% 0.0% n/a CERTIFICATE.CERTIFICATE.TRAINEE5825 Stipend - Post Doctoral Scholarship n/a 0.0% 0.0% n/a CERTIFICATE.POST DOCTORAL.SCHOLAR5830 Stipend - Pre-Doctoral Fellowship n/a 0.0% 0.0% n/a CERTIFICATE.CERTIFICATE.PRE DOCTORAL FELLOW5840 Stipend - Dependency Allowance n/a 0.0% 0.0% n/a5850 Other Nontaxable Payments n/a 0.0% 0.0% n/a

EXTERNAL COST RECOVERY - COMPENSATION ONLY5880 Compensation Cost Recovery n/a 0.0% 0.0% n/a

89



FEDERALFRINGE


FY 2019 RATES

Fringe Benefits5900 Fringe Benefits - General (FOR SPONSORED PROJECT BUDGETING ONLY)5901 Fringe Benefits - Medical Faculty Medical Faculty 25.5% 27.7%5902 Fringe Benefits - Medical Faculty RI/AI Med Fac Incentives n/a 10.6%5903 Fringe Benefits - Non-Med. Faculty Non-Medical Faculty 29.9% 31.3%5904 Fringe Benefits - Non-Med. Faculty RI Non-Med Fac Incentives n/a 12.9%5905 Fringe Benefits - Research Associates Staff 36.2% 38.7%5907 Fringe Benefits - Staff Staff 36.2% 38.7%5909 Fringe Benefits - Senior Administration Senior Administration 18.2% 19.8%5911 Fringe Benefits - GSA,TA,TF,GSR Graduate Students 50.0% 50.0%5913 Fringe Benefits - GSR-PhD Graduate Students 50.0% 50.0%5915 Fringe Benefits - FICA-Paying & Other Students Temporary 7.6% 7.6%5916 Fringe Benefits - FICA-Paying & Other Students (Excluded) Temporary 7.6% 7.6%5917 Fringe Benefits - Temporary/Other Employees Temporary 7.6% 7.6%5919 Fringe Benefits - Non-FICA-Paying & Other Students n/a 0.0% 0.0%

NOTES: (1) For federally funded sponsored projects (entity 05 only)(2) For non-federally funded sponsored projects (entity 05) and all other entities(3) MEDICAL DEPARTMENTS are 35000-35999, 39000-39999, 90000-90999, and 93000-93999(4) NON-MEDICAL DEPARTMENTS are all department numbers other than 35000-35999, 39000-39999, 90000-90999, and 93000-93999(5) Medical Faculty & Non-Medical Faculty Incentive Payments are restricted to entities 02 and 04.

* Beginning in FY 2007, the fringe benefits applicable to subcodes 5722 (Other Fellows) and 5725 (Clinical Fellows) are charged to subcode 5916 (Fringe Benefits - FICA-Paying Students (Excluded)).

90

UNIVERSITY OF PITTSBURGHFY 2019 FACILITIES & ADMINISTRATIVE OVERHEAD

(On Entity 03 Operations)

SUBCODES EXCLUDED FROM OVERHEAD

SUBCODE DESCRIPTION

5720 Non Degree Post Doctoral Student Fellowship5761 Post Doctoral Degree Candidates5911 Fringe Benefits - GSA, TF, TA, GSR5913 Fringe Benefits - GSR-PhD5916 Fringe Benefits - FICA Paying & Other Students (excl)5951 Non-Overhead Bearing FB Adjustments6081-6082 Interdepartmental Computer Supplies6088 Interdepartmental Non-Overhead Bearing Supplies6092-6097 Interdepartmental Book Center Supplies6098 Interdepartmental Cost Recovery Supplies6100-6199 Equipment, Office Furniture & Other Assets > $5,000 per Unit6398 Interdepartmental Cost Recovery Travel & Business6400-6499 Professional Services & Consulting6500-6599 Library Acquisitions6698 Interdepartmental Cost Recovery Telephone6890-6895 Interdepartmental Printing & Publications6898 Interdepartmental Cost Recovery Printing & Publications7000-7099 Utilities7100-7199 Maintenance & Other Facilities Costs7200-7299 Moving & Relocation7300-7399 Space Rental7400-7499 Purchases For Resale (COGS)7600-7699 Financial Aid7800-7899 Taxes7900-7999 Student Loan Expenses (restricted to entities 07 and 47)8000-8099 Financial Charges8100-8199 Miscellaneous Expenses8200-8299 Transfers8300-8310, 8312-8399 Distributed Expenses8400-8499 Interdepartmental Cost Recovery8500-8599 Computing Charges

91

Quick Tips on the Budget Process Module 1. In most instances, you will use the Tab key on your keyboard or your mouse to navigate

through the fields on the screen. It is important when performing data entry to Tab out of the field you have just updated before clicking on the Save button, any other buttons, or elsewhere on the page. In the design of Oracle R12, tabbing out of the field prompts the database to perform data validation, which is required before performing another task, such as saving. If a user clicks on the Save button before tabbing out of a field, the system will ignore the instruction to save.

2. Save often. In most, but not all cases, you will receive a warning error if you try to navigate

away from a screen without saving, resulting in lost data.

3. The Save action recalculates fringe benefits, overhead, and subtotals/totals. The system repaints the screen, returning the user to the top of the screen.

4. RC-level users should not also be established as department-level users. Doing so will prevent

buttons from appearing that are needed as an RC-level user.

5. As a user scrolls down a screen, column headings cannot be locked and therefore scroll off the display. We have looked into the ability to lock column headings, and due to programming limitations, it cannot be done.

6. On the Department Selection screen, a department that is blank across the account type

columns indicates that the account is valid in PRISM but it did not have any financial activity (either budget or actual) during the prior fiscal year. This means you may not budget in it through the Budget Process module, and will need to submit a BMR after the budget is loaded.

7. If a department user navigates to a data entry screen like this:

• Check the rights assigned to that user for that account (see Adding a Single User to a Single Department). Is “Yes” selected for the correct account type (OP, FA, NON, AUX)?

92

• The account might be a valid account in PRISM, but had no budget or actual activity in the prior year. In that case, a budget cannot be loaded, and a BMR will need to be submitted after the budget is loaded.

8. Excel’s PivotTable, filter, and table functions can assist the user in quickly and efficiently

summarizing or drilling down into a large amount of data at any level of detail the user wants. If you are not familiar with these functions, use Help in Excel to learn more about tables and filters. Instructional videos on Excel PivotTables are available through CSSD’s on-line technology training via Lynda.com:

• Log in to my.pitt.edu, • Click on My Resources, • Select Tech Training from CSSD, • Select Access the Lynda askCathy Task link, • Select the blue Start button in the upper right corner of your screen, • Either Ctrl+click on hyperlinks below, or search on lynda.com for the course that is appropriate

for your version of Excel: o Excel 2007: PivotTables for Data Analysis o Excel 2010: PivotTables in Depth o Excel 2013: PivotTables in Depth o Excel 2016: PivotTables in Depth

• Each course is divided into chapters and topics, so you can choose which topics are relevant to you.

9. Department status is dependent upon the lowest level of individual account statuses aside from the default, Not Processed. Be especially careful in updating the status of a department that has financial aid accounts. If, at the Department Selection screen a department is showing a lower status than you think it should, check the status of the financial aid accounts within the department.

10. Note that two users with editing rights to the Reconciliation screen can still access and make

edits to the screen at the same time. The user who accessed the screen first will be able to save changes. Any user with edit rights who enters the screen after the first user will get an error message if he/she tries to save changes.

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https://www.lynda.com/Excel-tutorials/Excel-2016-Pivot-Tables-Depth/431058-2.html?srchtrk=index%3a3%0alinktypeid%3a2%0aq%3aExcel+pivot+tables%0apage%3a1%0as%3arelevance%0asa%3atrue%0aproducttypeid%3a2

Other Reminders 1. We receive numerous questions throughout the year regarding proper subcode usage. The

subcode table included in this instruction manual is a comprehensive list. An electronic version of this file is also available at http://www.cfo.pitt.edu/ga/asas.html (scroll to bottom of the screen). Please advise personnel in your area of this website especially if they perform accounting work in the PRISM system. Download the revenue and expense files to your computer and distribute them as needed.

2. Interdepartmental subcodes have been established for many services provided to RCs by

other University departments. Please refer to the subcode table included in the instruction manual.

3. Federal Regulations require the University to separately identify and account for costs which

the Federal government has deemed non-recoverable for indirect cost reimbursement. These costs will be denoted as "Unallowable" as they are not to be included in the allocation of indirect costs to Federally sponsored awards. No account is exempt from this treatment. Refer to the subcode table included in this instruction manual for further information. Questions regarding the types of costs to be identified as unallowable for federal indirect cost calculations should be directed to Research and Cost Accounting.

4. The Approved Operating Expenditure budget for an RC assumes that a consistent level of

revenues with that RC will be achieved. If you budget more than your operating revenue target (Exhibit B), you can increase your expenditure budget by the same amount. Likewise, a decrease from your revenue target necessitates a decrease in your expenditure budget.

5. The sum of total entity 02 revenues and expenses on the forms should equal the target

amounts authorized on Exhibit A. Any discrepancies must be explained on the Recon screen. 6. General definition of revenue: Monetary inflows from external entities resulting from

rendering services, delivering or producing goods, or other activities that constitute ongoing operations. Interdepartmental transactions between service departments and other institutional departments or offices should not be reported as revenues of the service departments but rather as reductions of expenditures (i.e. interdepartmental cost recovery, subcodes 8400-8409) of such departments, since these transactions are essentially interdepartmental transfers of costs.

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7. The HR/payroll system allows the use of reference codes in conjunction with salary subcodes. If you would like to budget your salaries using reference codes, you are able to add reference codes if they are not already on the data entry screens. Upon saving, the related fringe benefits will be calculated and the reference code will automatically be inserted. A list of valid reference codes is included in this instruction manual.

8. For the University to properly record the acquisition of capital assets and to recognize the

related depreciation, amounts to be expended for capital assets must be budgeted in subcodes 6100 - 6105 Fixed Assets. Fixed assets are non-expendable, tangible, personal property with a useful life of more than two years and an acquisition cost of $5,000 or more per unit.

9. Library acquisitions must be budgeted in subcode 6500 - 6511. Only certain departments may

use these subcodes. Please refer to the subcode table included in this instruction manual. 10. If your area incurs utility expenses you are required to provide detailed budgets by individual

utility (electricity, gas, etc.). Utility expenditures should be budgeted at the FY 2018 permanent budget adjusted by any related program change in Schedule 5.

11. Any debt service included on Exhibit D must be budgeted by your RC. You may not budget

anything in subcode 8210 unless it is included on Exhibit D. 12. Please communicate in writing to Budget and Financial Reporting the nature of any transactions

budgeted in transfers other than targeted debt service. 13. Any amounts on the budget forms in subcodes 8301 through 8311 (excluding 8302) must be

included on the distributed expense schedule (##DIST). Every item shown on the distributed expense schedule (##DIST) must have an entity, a department, and an equal and offsetting entry within the same subcode.

14. Entity/departments authorized to charge others internally for goods and services provided

should budget cost recovery activity using subcodes 8400 – 8409, not Revenue subcodes. External cost recovery of compensation should be recorded in subcode 5880. See page 5 for information on the transition from 84xx subcodes to xx98 subcodes.

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Documents

FY 2019 Budget Instruction Manual Table of Contents · Welcome to the FY 2019 Budget Submission process. This instruction manual contains the following sections (you may navigate