Object Codes

The revenues and expenses are categorized by type within an account using a four digit object code.  An object code determines the nature of the expense by functional classification, whereas an account number is used to create a relationship of expenses, most often by department.  Click on the following link to view the current financial account structure

    Finance Reporting - Account Structure 

A four digit object code is used to categorize revenues and expenses by type. Object codes should be used for generic expense classifications, e.g. membership dues.  There may be instances where object codes are used for unique activities.  In various areas, multiple object codes of the same description are offered to provide the opportunity to account for different types of expenses more specifically within the same general category.

The following table represents the object code structure.  Clicking on the group or subgroup link will take you to more detail object codes available within the range.  The codes that are listed are object codes frequently used by many departments throughout the University and are not representative of the full listing.  Not every code will be used in all departments and some codes are not allowed in certain accounts.  There are rules which define the valid object codes by account number.  (e.g., tuition revenue codes are not valid in an expense account). 

If you would like a complete listing of all University object codes, or require an object code that is not listed, please contact Valerie Nye in the Financial Services office.

Revenue Object Codes: Revenue object codes can be identified as those beginning with a zero.  Most departments do not generate revenues other than miscellaneous kinds of receipts which can be credited in object code 0360. 

For true expense reimbursements, the expense object code can be used for the credit.

Expenditure Object Codes: Use an object code to record expense transactions. 

1.  SALARIES AND WAGES

1100     FACULTY
1105     FACULTY (Partial Benefits)
1120     FACULTY SUMMER SAL
1175     NON-FACULTY ACAD
1180     NON-FACULTY ACAD (Partial Benefits)
1200     ADMIN-STAFF MONTHLY
1250     ADMIN-STAFF BI-WEEKLY   
1260     ADMIN. ONE-TIME  
1275     SECRETARIAL CLERICAL
1276     SEC/CLER. ONE-TIME
1280     PART TIME MEDICAL   
1285     PART TIME MEDICAL  (Partial Benefits)
1299     PROJECT SUPPORT
1300     PUBLIC SAFETY OFFICERS
1315     PUBLIC SAFETY  OT
1320     PUBLIC SAFETY PERSONNEL
1400     MISC WEEKLY
1420     PE PESONNEL
1450     PART TIME COACH
1470     VISITING FACULTY
1475     VISITING FACULTY (Partial Benefits)
1500     PHYS PLANT HOURLY
1510     PHYS PLANT 1.5 OT
1511     PHYS PLANT 2 OT
1520     PHYS PLANT PERSONNEL
1530     WEEKLY ONE-TIME

2.         OTHER COMPENSATION

            a. Hourly Student Compensation

                        1600     SUBGROUP OTHER COMPENSATION **
                        1610     WORK STUDY ACADEMIC YEAR
                        1620     WORK STUDY SUMMER
                        1630     UG STUDENT EMPLOYMENT-ACADEMIC YEAR
                        1640     UG STUDENT EMPLOYMENT-SUMMER 
                        1650     GRADUATE STUDENT EMPLOYMENT

            b. Stipends and Prizes

                        1675     SUBGROUP STIPENDS AND PRIZES **
                        1680     GRADUATE STIPENDS
                        1685     GRAD DEP ALLOWANCE
                        1690     U.G. STIPENDS
                        1695     PRIZE

            c. Temporary Help

                        1715     SUBGROUP TEMPORARY HELP **
                        1720     TEMPORARY HELP I
                        1721     TEMPORARY HELP II
                        1722     TEMPORARY HELP III

            d. Miscellaneous Compensation

                        1725     SUBGROUP MISC COMP **
                        1730     WORKERS COMPENSATION
                        1735     OVERTIME
                        1740     OTHER COMPENSATION
                        1750     CLOTHING ALLOWANCE
                        1755     MEAL ALLOWANCE

3.  FRINGE BENEFITS  

1800     FULL BENEFITS
1801     PARTIAL BENEFITS

Note:  The system automatically charges the benefit object codes based on the salary code.

4.  NON-PERSONNEL EXPENSES

            a. Budget Implementation Pools

The following object codes are used for budget purposes only.  Expenditures are not allowed against these codes.

                        2000     NEW FY OPERATING BUDGET POOL
                        2001     RESTRICTED BUDGET POOL
                        2002     UNSPENT ENDOWMENT INCOME CARRIED FORWARD
                        2003     UNRESTRICTED OPERATING CARRY FORWARD
                        2004-2009   RESERVED FOR FUTURE IMPLEMENTATION POOLS

            b. Office Supplies       

                        2100     SUBGROUP OFFICE SUPPLIES **      
2101     OFFICE SUPPLIES II
2102     OFFICE SUPPLIES III   
2103     OFFICE SUPPLIES IV  
2110     CORPORATE EXPRESS
2111     STAPLES
2112     WB MASON

c. Office Operations

                        2200     SUBGROUP OFFICE OPERATIONS **
2201     SUBSCRIPTIONS

                        2225     PERMIT FEES
2250     MEMBERSHIP/DUES
2300     OFFICE FORMS      
2350     PROF DEVELOPMENT FEES I
2351     PROF DEVELOPMENT FEES II
2352     LICENSES
2355     REFERENCE BOOKS (ADMIN DEPTS ONLY)
2400     COMPUTER SUPPLIES
2450     MISCELLANEOUS
2452     CREDIT CARD UNIDENTIFIED (NOT TO BE USED)
2455     HOUSING ALLOWANCES
2560     PHOTOCOPY SUPPLIES
2580     POSTAGE
2581     EXPRESS MAIL
2600     TELEPHONE TOLLS/FAX
2605     TELECOM/COMPUTER COMM LINES
2620     DELIVERY SERVICE
2640     BUSINESS MEALS/RECEP
2660     SOFTWARE PURCHASES
2665     SOFTWARE LEASES
2720     ARCHIVE EXP

            d. Athletic Supplies

                        2900     SUBGROUP ATHLETIC SUPPLIES  **
            2915     ATHLETIC OFFICIALS
            2916     ENTRY FEES
            2918     CLUB SPORTS SUPPORT
            2919     ATHLETIC UNIFORMS

            e. Professional Services

3000     SUBGROUP PROFESSIONAL SERVICES **
3100     CONSULTANT FEES
3101     CONSULTANT FEES II
3102     CONSULTANT FEES III
3103     CONSULTANT FEES IV
3104     CONSULTANT FEES V
3200     INSURANCE FEES
3300     LEGAL FEES

            f. Publications/Advertising

                        3400     SUBGROUP PUBLICATIONS/ADVERTISING **
                        3401     COST OF PUBLICATIONS II      
                        3402     COST OF PUBLICATIONS III     
                        3403     COST OF PUBLICATIONS IV     
                        3410     ADVERTISING/PROMOTION
                        3411     ADVERTISING/PRINT

            g. Outside Services

3500     SUBGROUP OUTSIDE SERVICES **
3550     AGENCY TEMP HELP
3570     HONORARIUM
3600     COMP TRAIN/SERVICES
3620     MOVING EXPENSES
3900     OTHER OUTSIDE SERV I
3901     OTHER OUTSIDE SERV II
3902     OTHER OUTSIDE SERV III
3903     OTHER OUTSIDE SERV IV
3904     OTHER OUTSIDE SERV V
3905     OTHER OUTSIDE SERV VI
3906     OTHER OUTSIDE SERV VII
3907     OTHER OUTSIDE SERV VIII
3920     SUBCONTRACTS-(GRANTS ONLY)  

            h. Research Supplies and Materials

4000     SUBGROUP RESEARCH SUPPLIES **
4020     LAB SUPPLIES
4100     RESEARCH MATERIALS I
4101     RESEARCH MATERIALS II
4102     RESEARCH MATERIALS III
4103     RESEARCH MATERIALS IV
4104     RESEARCH MATERIALS V
4105     RESEARCH MATERIALS VI
4106     RESEARCH MATERIALS VII
4107     RESEARCH MATERIALS VIII
4108     RESEARCH MATERIALS IX
4109     RESEARCH MATERIALS X

            i. Wesleyan Sponsored Faculty Research

4110     SUBGROUP WES SPONSORED FAC RESEARCH **
4115     VISITING FACULTY GRANT
4140     PEDAGOGICAL GRANTS
4145     SEED PROJECTS
4150     FD INNOVATION GRANTS

            j. Instructional Materials

                        4200     SUBGROUP INSTRUCTIONAL MATERIALS **
                        4201     INSTRUCT MATERIALS II
                        4202     INSTRUCT MATERIALS III
                        4203     INSTRUCT MATERIALS IV
                        4204     INSTRUCT MATERIALS V
                        4205     INSTRUCT MATERIALS VI
                        4206     INSTRUCT MATERIALS VII
                        4207     INSTRUCT MATERIALS VIII
                        4208     INSTRUCT MATERIALS IX
                        4209     INSTRUCT MATERIALS X  

k. Lab Supplies

            4300     SUBGROUP LAB SUPPLIES **
            4301     STOCKROOM CHARGES II
            4302     STOCKROOM CHARGES III
            4303     STOCKROOM CHARGES IV

            l. Library Acquisitions and Services

                        4350     SUBGROUP LIBRARY ACQUISITIONS **
4360     MONOGRAPHS
4370     DATA SETS
4380     SER/PERIODICALS
4400     BINDING
4410     DATA BASE SERVICES

            m.  Travel  

4500     SUBGROUP TRAVEL **
4505     AIRFARE
4506     AIRFARE II
4509     OTHER TRANSPORTATION I
4510     OTHER TRANSPORTATION II
4520     LODGING I
4521     LODGING II
4530     MEALS  I
4531     MEALS II
4540     FOREIGN TRAVEL  (Valid only in Grant A/C's & Foreign Instructional Programs)
4550     RECRUITMENT TRAVEL
4560     CATEGORY IV TRAVEL
4565     STUDENT TRAVEL
4570     PROFESSIONAL DEVELOPMENT TRAVEL 

Note:  Refer to the Wesleyan University Travel Policy for further information on travel expenses.

            n.  Equipment Purchase Rental and Repair  

5000     SUBGROUP EQUIPMENT PURCHASE, RENTAL AND REPAIR **
5010     EQUIPMENT RENTAL
5020     FACILITIES RENTAL
5030     EQUIP REPAIR
5035     COMPUTER EQUIP REPAIR
5040     EQUIPMENT $1000-$5000
5045     EQUIPMENT GREATER THAN $5,000
5050     PURCHASE MINOR EQUIP LESS THAN $1,000

            o. Events, Programs and Activities

                        5100     SUBGROUP EVENTS, PROGRAMS AND ACTIVITIES **
                        5110     RECOGNITION OF DONORS
                        5111     MAJOR GIFTS
                        5112     SUPPORT OTHER UNIV PROGRAMS
                        5115     GIFTS
                        5122     DÉCOR
                        5123     CATERING
                        5125     EXHIBIT SUPPLIES
                        52XX     SPECIFIC TO MUSIC AND DANCE PRODUCTIONS
                        53XX     SPECIFIC TO COORDINATOR OF EVENTS OFFICE
                        54XX     SPECIFIC TO THEATER RELATED EXPENSES

            p.  Interdepartmental Charges

5900     SUBGROUP INTERDEPARTMENTAL CHARGES **
5905     AUDIO VISUAL
5910     ELEC/COMPUTER SHOP
5915     TELEPHONE EQUIP CHANGES
5930     LASER PRINTING 
5940     PHOTO SHOP
5950     PUBLIC SAFETY
5955     FLEET VEHICLES
5960     SC MACH SHOP-LABOR
5961     SC MACH SHOP-SUPPLIES (CREDIT SIDE ONLY)
5970     ALUMNI GUEST HOUSE

q. Publishing

            6000     SUBGROUP PUBLISHING **
            60XX     SPECIFIC TO WES PRESS EXPENSES

r. Foreign Programs

(Valid for specific accounts only - check with Financial Services before using)

            6500     SUBGROUP FOREIGN PROGRAMS
            6505     PROGRAM ADVANCES
            6510     FOREIGN PROGRAM RM AND BD
            6520     STUDENT TRAVEL
            6530     NRS PROGRAM PAYMENTS
            6550     CULTURAL EVENTS

s. Facility Related Expenses

            7000     SUBGROUP FACILITIES **
            72XX     SPECIFIC TO FACILITY SUPPLIES
            73XX     SPECIFIC OUTSIDE CONTRACTORS
            74XX     SPECIFIC SERVICE CONTRACTORS
            75XX     SPECIFIC VEHICLE EXPENSES
            76XX     SPECIFIC UTILITY EXPENSES
            7920          PP LABOR CHARGE     

t. Student Support

            8000     SUBGROUP STUDENT SUPPORT *
            8150     GRADUATE TUITION REMISSION
            8160     GRADUATE FEE REMISSION
            8200     UNDERGRADUATE SCHOLARSHIPS
            8400     FELLOWSHIPS

5.  UNIVERSITY MANAGED EXPENSES: