Kentucky State University Business Policies and Procedures Manual
612X – Staff salaries and wages – full-time exempt, full-time non-exempt, overtime, part-time/temporary
6130 – Student wages – federal work study, institutional work study, stipends
6140 – Supplemental pay – housing allowance, car allowance
62 – Benefits and payroll taxes
621X – Retirement
622X – Employee benefits
623X – Payroll taxes
70 – Expenses are cash outflows or obligations incurred that are spent to purchase goods and services.
71 – Operating expenses are cash outflows or obligations incurred that are spent to support the general operations of the University.
710X – Office expenses
Need breakdowns for NCAA – athletics equipment, uniforms, supplies
711X-Travel
712X – Communications – phone, postage, internet
713X - Services
Professional services – legal, accounting, other consultants (1099 reportable)
Advertising and promotion
Subcontractors
714X - Interdepartmental
715X – Special expenses
Hospitality, entertainment
NCAA specific categories – recruiting, guarantees, medical, non-travel meals, etc.
716X – Other expenses
Bad debt, collection, penalties,
Insurance
Subscriptions, dues, memberships,
Indirect cost
717X – Rental expenses
718X – Maintenance and repairs
719X - Occupancy expenses - utilities
722X – Lease expenses
733X – Depreciation and amortization
7400 – Grant-in-aid (scholarships and fellowships)
- Non-operating Expenses
75 – Nonoperating revenues/expenses
77 – Capital outlay
80 – Transfers: