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
• o62 – 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.
• o71 – 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
• o733X – Depreciation and amortization
• o7400 – Grant-in-aid (scholarships and fellowships)

- Non-operating Expenses

• o75 – Nonoperating revenues/expenses
• o77 – Capital outlay
• 80 – Transfers: