| Minnesota State Object Code |
Description |
|---|---|
| 10xx | Rent (for equipment that is leased with option to buy, see class 40xx) |
| 1010 | Rent – Non-State Space (includes remodeling of leased space and parking when included in lease. Use 1850 for meeting rooms with additional services. Use 1070 for parking when not included in a lease; booth rental; and meeting rooms without services.) |
| 1020 | Rent – State-Owned Space (must be state-owned building) |
| 1030 | Equipment Rental (Use only for equipment without an operator. Use 18xx for equipment with an operator) |
| 1070 | Rent – Other (includes booth rental, meeting room rental without service, parking when not included in a lease) Use 1850 for meeting rooms w/additional services |
| 11xx | Advertising – Newspaper, Magazine, Radio, TV |
| 1110 | Advertising – Legal, Employment, Public Info, General |
| 12xx | Repairs to Equipment and Furniture (includes alterations, maintenance and parts and labor) |
| 1210 | Repairs to Equipment and Furniture (outside vendor) |
| 1240 | Repairs & Alterations to Buildings (includes interior/exterior remodeling that does not increase space or value (use 52xx)…upkeep only, normal wear & tear, i.e. paint, carpet, drapes. Use 1010 for remodeling non-state-owned space) |
| 1241 | Service Center Charges – Telephone (includes changes to existing phone installations) used mainly in cost allocation |
| 1260 | Maintenance Contracts |
| 1280 | Other Repairs (includes road repairs, resurfacing, and fencing repairs. Use 5215 for new fencing, landscaping, and site preparation. Use 1810 for snow removal, mowing, and seeding.) |
| 13xx | Bonds and Insurance |
| 1310 | Bonds & Insurance (includes Official or Employee Surety, property and casualty insurance and premiums for worker’s comp reinsurance) |
| 14xx | Printing and Binding |
| 1410 | Printing – Non-State Shop (excludes letterhead and envelopes, see 3000) |
| 1411 | Service Center – Printing Services Cost Allocation |
| 1412 | Service Center - Copies Plus Cost Allocation |
| 1420 | Duplicating and Printing – State Shop |
| 1450 | Microfilming |
| 1460 | Other Printing (Binding) |
| 15xx | Consultant and Professional/Technical Services (Approved contract required) |
| 1510 | General Management & Fiscal Consultants – Non-State Agency (includes business, financial management, and food service/cafeteria management costs) |
| 1511 | General Management & Fiscal Consultants – State Agency (includes business, financial management, and food service/cafeteria management costs) |
| 1512 | Personnel Recruiting Services (includes head hunting and recruiting services) |
| 1513 | Advertising/Marketing Production (includes design for artwork, graphics, brochures and pamphlets, media production and related communications) NOTE: Does not include printing –see 14xx |
| 1514 | Writing Services – Manual, Grants, Etc (includes technical manuals, user manuals, grant writing, and preparation of publications) |
| 1515 | Program Development & Evaluation – Non-State Agency (includes development and delivery of agency programs, evaluation services, studies, surveys and research) |
| 1516 | Program Development & Evaluation – State Agency ( includes development and delivery of agency programs, evaluation services, studies, surveys and research) |
| 1518 | Site Survey-Costs associated with hiring a surveyor and producing a site survey |
| 1519 | Geotechnical Services-Costs associated with hiring a geotechnical consultant and producing a soil report |
| 1520 | Medical and Dental Services (includes medical, dental, mental health, and public health services) |
| 1521 | Health Care/Nursing Service – State Agency(includes medical, dental, mental health, and public health services) |
| 1522 | Owner’s Representative – Basic Services |
| 1523 | Construction Inspections & Testing-Costs associated with hiring consultants to do quality control, plan constructability review, and code required testing and inspection |
| 1524 | Post Occupancy Evaluation-Costs associated with hiring a consultant to perform post occupancy evaluations, produce and issue reports |
| 1525 | Commissioning-Costs associated with the start up or a building including testing and adjusting HVAC, electrical, plumbing, and other systems to assure proper functioning and adherence to design criteria; also includes the training of building representatives in the use of building systems. |
| 1529 | Architect Predesign Services |
| 1530 | Architect & Engineering Services – Non-State Agency (includes plans and specifications, interior design and landscape design) |
| 1531 | Architect & Engineering Services – State Agency (includes plans and specifications, interior design and landscape design) |
| 1532 | Admin Hearing Judges – Non-State Agency (contracted by Admin Hearings, other state agencies use 1533 to pay Admin Hearings) |
| 1533 | Admin Hearing Judges – State Agency |
| 1534 | Court Reporters & Transcribers |
| 1535 | Expert Witness Fees |
| 1536 | Legal Services – Gross Proceeds (use if legal fees are not identified separately from other amounts –1099 reporting issue, if separated, use 1550) |
| 1537 | Legal & Paralegal Services – Non-State Agency (includes mediation, arbitrators, guardian ad litem, magistrates, social services, legal and paralegal services not appointed or performed by the Office of the Attorney General) |
| 1538 | Law Enforcement & Security – Non-State Agency (includes investigation and surveillance) |
| 1539 | Law Enforcement & Security – State Agency (includes investigation and surveillance) |
| 1540 | Environmental, Agri, & Scientific Services (includes natural resource services, agricultural services, hazardous material, abatement services, geo/technical assessments, and related lab fees, research and surveys) |
| 1541 | Conference Planning (includes cost to plan and schedule conferences and other similar special events) |
| 1550 | Legal Services – Outside Attorney General Office (outside legal council appointed by Attorney General; legal services not performed by the Attorney General) NOTE: Use 1536 if legal fees are not identified separately from other amounts—1099 reporting issue. |
| 1551 | Legal Services – Attorney General Office (Includes all Attorney General expenses) See 1552 for intra-governmental expenses other than the Attorney General |
| 1552 | Legal Services – State Agency (not Attorney General Office) Use 1551 for Attorney General fees |
| 1555 | MCE Collection Services – State Agency |
| 1560 | Educational & Instructional Services – Non-State Agency (includes classroom instruction of speakers and presentations, development/delivery of training classes, workshops, in-service, outreach, community development and facilitation. Note: if a state employee performs these services, contact Human Resources) |
| 1561 | Educational & Instructional Services – State Agency (includes development/delivery of training classes, workshops, in-service, outreach, community development and facilitation; if a state employee performs these services, contact Human Resources) |
| 1564 | Minnesota State Program Management Fee-To pay fees assessed by the Office of the Chancellor for managing specific construction projects. |
| 1565 | CSU Construction Project Management –to pay fees assessed by the Office of the Chancellor for managing the Capital Improvement Program. |
| 1570 | Other Professional/Technical Services |
| 1571 | Other Consultant Services – State Agency |
| 1580 | Expense Reimbursement for Professional Services (Use 1970 for speakers and entertainers) |
| 1581 | Expense Reimbursement for Trainers/Speakers (Employee Development) |
| 1582 | Trainers/Speakers for Employee Development (not provided by a state agency) |
| 1583 | Architectural Fees-Reimbursables-Expenses incurred by the designer or architect/engineer that are reimbursable per the terms of the contract for design. |
| 1584 | Owner’s Representative-Reimbursables-Expenses incurred by the Owner’s Rep that are reimbursable per the terms of the contract. |
| 1585 | Expense Reimbursement CSU Construction Project Management |
| 1590 | Donated Services/Labor |
| 17xx | Computer and Systems Services |
| 1710 | Computer Production & Maintenance |
| 1711 | Service Center Charge – MIS Academic (Production and maintenance) |
| 1712 | Service Center Charge – MIS Administrative (production and maintenance) |
| 1720 | System Development (includes information technology development, modifications and planning; technical research, and risk assessment) |
| 1725 | Information Technology Maintenance and Support( includes maintenance, help desk, technical support, and web site maintenance) |
| 1726 | Information Technology Maint & Support – State Agency (includes maintenance, help desk, technical support, and web site maintenance) |
| 1730 | Software rental/license/subscription |
| 1740 | Software Purchase (under 30K per unit) |
| 1745 | Major Software Purchase (over 30K per unit) |
| 1750 | Software Maintenance |
| 1755 | On-line subscription/system access fee |
| 1760 | Expense Reimbursement-Miscellaneous |
| 18xx | Purchased Services (Use 1030 when renting equipment without operator) |
| 1810 | Building Maintenance Services (janitorial, fire protection, window cleaning, snow removal, mowing and landscaping) |
| 1820 | Security Services |
| 1830 | Refuse Removal |
| 1840 | Environmental, Agri & Scientific Services-State Agency (includes natural resource services, agricultural services, hazardous material, abatement services, and related lab fees, research and surveys) |
| 1850 | Contracted Food Service (conference, meeting, and catering. Use 1070 for rental of conference and meeting rooms without services) |
| 1870 | Other Purchased Services (includes film processing, picture framing, companies that provide DJ services, background checks, interpretation services, officials, security, clinical experience workshops. Note: Individuals hired directly to provide interpretations, concession workers, etc…should be processed through HR/Payroll) |
| 1871 | Laundry and Dry Cleaning |
| 1875 | Construction Moving and Relocation Expense-All costs associated with moving into a completed project space. |
| 1880 | Expense Reimbursement for Other Services |
| 19xx | Public Speakers and Entertainers (open to the public. Classroom speakers, see 1560) |
| 1910 | Public Speakers & Entertainers |
| 1970 | Expense Reimbursement for Public Speakers |
| 1980 | Public Speakers & Entertainer State Tax |
| 20xx | Communications |
| 2010 | Postal, Mailing, & Shipping, (Fed Ex, UPS outbound) |
| 2011 | Service Center Charge – Postage (outbound) |
| 2020 | Network Services (Telephone)—telephone service, computer communications, satellite conferences, fax charges |
| 2025 | Wireless Communications (cell, pagers, etc) |
| 2030 | Long Distance Telephone (optional)—telephone service, computer communications, satellite conferences, fax charges |
| 2040 | Home Internet Access - Taxable |
| 2041 | FICA on Home Internet Access |
| 2060 | Freight & Delivery (in-bound) |
| 2090 | Other Communication |
| 23xx | Utility Service |
| 2310 | Electricity |
| 2320 | Water/Sewer |
| 2330 | Diesel Fuel |
| 2340 | Fuel Oil |
| 2350 | Natural Gas |
| 2360 | Gasoline |
| 2398 | Energy Loan Dept. Payment |
| 2399 | Other Utility Services |
| 24xx | Relocation/Job Applicant Expense, Interest, Taxes |
| 2410 | Relocation Expense-transportation paid to vendor to move household goods and personal items to new residence |
| 2420 | Interest to Vendors – Late Payment |
| 2430 | Taxes, Assessments, Shared Revenue |
| 2440 | Interest on Trust Deposits |
| 2450 | Job Applicant Expense |
| 27xx | Student Activities |
| 2710 | Student Activities |
| 2720 | Student Travel (transportation, lodging, meals, registration. Use 2891 for admission fees) |
| 2730 | Statewide Student Association Fee Remitted |
| 28xx | Claims, Fees, Fines, Prizes, Memberships |
| 2810 | Claims (paid to claimant) includes reimbursement of medical and legal fees; and informants |
| 2818 | Court Ordered Settlements – 1099 (employee) |
| 2819 | Court Ordered Settlements – 1099 (attorney fees) |
| 2820 | Medical Fees to Providers (claims for medical services paid to vendors) |
| 2830 | Other Services to Providers (claims for non-medical services paid to vendors, includes claims paid to attorneys) |
| 2840 | Bounties & Rewards |
| 2850 | Prizes & Awards |
| 2860 | Royalties & Copyright Fees |
| 2870 | Memberships- Departmental |
| 2871 | Memberships- IFO/MSUAASF Contract (Individual) |
| 2880 | Tuition & Registration Fee(Includes DOER classes, tuition for accredited courses |
| 2890 | Fines & Penalties |
| 2891 | Fees – Includes permit, license, filing, recording, notary, copyright, royalties, and admissions fees |
| 2892 | Fees – Collection Agency |
| 2893 | Credit Card Fees |
| 2894 | Bank Fees |
| 2898 | Sporting Event Guarantee |
| 2900 | Department Head Expense |
| 30xx | Supplies & Materials Not for Resale |
| 3000 | Supplies & Materials |
| 3001 | Supplies & Materials-IFO/MSUAASF Contract |
| 3002 | Equipment Purchased as Supplies |
| 3003 | Donated Supply & Material |
| 3004 | Software Purchase |
| 3005 | Laboratory and Medical Supplies |
| 3006 | Sensitive Equipment Purchased as supplies |
| 3007 | Subscriptions-Non Library |
| 3008 | Furniture |
| 3009 | Donated Sensitive Equipment |
| 3010 | Service Center – Supplies |
| 3011 | Service Center – Central Stores |
| 31xx | Resale |
| 32xx | Library |
| 3210 | Library Books |
| 3211 | Library Audio/Video Materials |
| 3212 | Library Subscriptions |
| 40xx | Capital Equipment |
| 4000 | Equipment |
| 4001 | Donated Equipment |
| 4004 | Equipment – Ancillary expense (1099) Expenses incurred, beyond the cost of the capital asset, required to place the capital asset into service |
| 4005 | Equipment – Ancillary expense (non 1099) |
| 4100 | Capital Lease – Principal |
| 4110 | Capital Lease - Interest |
| 4120 | Capital Lease- Tax Exempt Interest |
| 50xx | Land & Interest in Land |
| 5000 | Land Purchase |
| 5001 | Land - Donated |
| 5010 | Perpetual Easements |
| 5070 | Interest on Land |
| 5080 | Expense Reimbursement to Property Owner (includes relocation, damages, condemnation cost, and permanent easement improvements) |
| 5090 | Other Land Acquisition Costs (appraisal fees, abstraction costs, and relocation costs paid to third parties, attorney fees) |
| 52xx | Buildings |
| 5200 | New Building Construction |
| 5201 | Building – Donated (existing building) |
| 5205 | Purchase of Existing Building |
| 5210 | Improvements/Betterments to Buildings (expenditures of $5,000 or more that become permanent parts of an existing building and increases the usefulness of the building or lengthens the building’s life) |
| 5211 | Hazard Material Abatement-Construction |
| 5212 | Additions/Extensions to Buildings (must increase square footage) |
| 5213 | Public Art Allowance-That portion of the project appropriation or allotment set aside for art. |
| 5214 | Demolition Cost to a Building |
| 5215 | Land Improvements (includes parking lots, paving, culverts, lighting systems, water, electric, dams, trails, forest roads, drains, sidewalks, sewers, new fencing, trees, landscaping, and site preparation) |
| 5216 | Construction Manager At Risk Contingency |
| 5220 | Interest Payments on Purchases of Buildings |
| 5265 | Data/Telecommunication/Equipment & Installation-Purchase and installation of data, telecommunication equipment. |
| 5270 | Security Equipment/Wiring/Installation-Purchase and installation of security equipment including all necessary wiring. |
| 60xx | Debt |
| 6000 | Debt - Principal |
| 61xx | Interest on Debts |
| 6100 | Interest on Debts |
| 6180 | Other Interest |
| 6189 | Funds Applied Overawards |
| 6190 | Financial Aid Over Award Expense |
| 70xx | Aid |
| 7010 | Aid to Cities & Towns |
| 7011 | Aid to Counties (includes contributions in lieu of taxes) |
| 7012 | Aid to School Districts (includes special school districts) |
| 7013 | Aid to Higher Ed Institutions (includes U of M, state universities, community colleges, technical colleges, etc.) |
| 7014 | Aid to Other Government Units (includes area planning centers, floodwater districts, armories, housing redevelopment areas, metropolitan boards, public libraries, region computer centers, and rural development corporations) |
| 7015 | Tuition Mitigation Out |
| 7020 | Inter-agency Grants (state agencies- non Minnesota State) |
| 7025 | State Agency Reimb-Expense Refunds Only-Not Payments (this will create a negative expenditure) |
| 7030 | Aid to Non-Govt Organizations (includes Minnesota Indian bands & tribes) |
| 7040 | Financial Aid & Scholarships (includes tuition, scholarships, books, educational supplies) |
| 7041 | Stipends |
| 7042 | Tuition Remission for Grad Assistants (includes tuition, scholarships, books, educations supplies) |
| 7043 | Tuition Waiver |
| 7044 | Fee Waiver |
| 7050 | Other Aid to Clients (payments to individuals-- includes transportation, housing, emergency subsistence, relocation, counseling, personal expenses, child care, and out-of-area job search |
| 7055 | Other Services for Clients (paid to vendors—includes educations, supplies, equipment, and insurance) |