Administrative Services

Office of Financial Affairs

Chart of Accounts - Grants

SALARY AND WAGES

BANNER ACCOUNT CODE ACCOUNT NAME ACCOUNT DEFINITION
8003 Principal Investigator Salary for the PI.
8005 Faculty Summer Support Grant funded support to faculty summer salary.
8007 Faculty – Grant Related Salary for Co-Principal Investigators or other faculty receiving salary support.
8009 Faculty – Adjunct Salary to pay an adjunct to teach a class and/or seminar funded by a grant.
8011 Administration – Full Time Salary for employees who are full-time working on a grant project.
8013 Administration – Part Time Salary for employees who are part-time working on a grant project.
8015 Administration – Temporary Salary for a person who is hired to work temporarily only for a grant project.
8021 Technical – Full Time Salary for a full-time employee who possesses specific technical skills, e.g., laboratory, computer, etc.
8023 Technical – Part Time Salary for a part-time employee who possesses specific technical skills, e.g., laboratory, computer, etc.
8025 Technical – Temporary Salary for a person with specific skills hired on a temporary basis to work on a grant project.
8031 Staff – Full Time Salary for staff employees who are full-time.
8033 Staff – Part Time

Salary for staff employees who are part-time.

8035 Staff – Temporary Salary for a staff employee hired temporarily for a grant project.
8041 Graduate Research Assistant Salary to pay for a graduate student working on a grant project.
8043 Undergraduate Student Employee Salary for an undergraduate student working on a grant project. Not work study.
8051 Student Summer Stipend Salary for students working during the summer on a grant project.
8053 Stipend – Graduate Student Graduate students receiving a stipend from a grant budget.
8055 Stipend – Miscellaneous Stipends for others, e.g., faculty, those not employed by the university.
8061 Fringe Chargeback Costs for fringe benefits, taxes, etc.

GENERAL EXPENSES

BANNER ACCOUNT CODE ACCOUNT NAME ACCOUNT DEFINITION
8103 Office Supplies Office supplies (pens, pencils, copy paper, etc.)
8105 Instructional Supplies Books purchased for class, special handouts.
8107 Laboratory Supplies Laboratory supplies (petrie dishes. pipettes, latex gloves, etc.)
8111 Books Book purchases.
8113 Magazine Subscriptions Subscriptions to professional journals and magazines.
8115 Printing Costs Expenses associated with printing grant related materials.
8117 Copy Costs Expenses associates with large numbers of copies of grant related materials.
8121 Subcontract Payment to a subcontract institution.
8123 Professional Services Payment for an outside organization performing a specialized task for a grant project.
8125 Consulting Services Payment for consulting fees.
8127 Accounting Services Audit fees.
8131 Campus Telephone Campus telephone charges.
8133 Telecommunications – Miscellaneous Cellular phone charges and other.
8135 Copier Charges Copier costs including rental and usage.
8137 Rent Cost for rental space.
8139 Postage Postage
8141 Food and Beverages Food and beverages.
8143 Facility Fee Costs for room usage.
8151 Honorarium Honorarium for speakers.
8153 Subject Matter Expert For use by ERDLC only.
8161 Graduate Assistant Tuition Tuition costs for graduate students working on a grant project. Must be funded by grant.
8163 Tuition – Grant Funded Tuition funded specifically by a grant for students to take classes at the university.
8171 Facilities and Administrative Recovery Formerly Indirect Cost

EQUIPMENT

BANNER ACCOUNT CODE  ACCOUNT NAME ACCOUNT DEFINITION
8211 Laboratory Equipment Equipment for laboratory usage (below $5,000).
8213 Laboratory Equipment – Capital Equipment for laboratory usage ($5,000 and above).
8221 Computer Desktop/Laptop Costs for general computers.
8223 Printer Costs for printers and printer supplies (toner cartridges, etc.)
8225 Computer Peripherals Keyboards, mouse, monitors, PDAs, etc.
8227 Computer Software Software
8229 Computers – Capital Computer equipment which costs $5,000 and above.
8231 Voice Recorders Tape recorders and supplies
8233 Video and Camera Video equipment and cameras including supplies.
8235 Projections Systems Projector and screen costs.
8237 Equipment Rental Fees Cost for renting equipment.

TRAVEL

BANNER ACCOUNT CODE  ACCOUNT NAME ACCOUNT DEFINITION
8303 Air Travel – Domestic Air travel within the United States.
8305 Air Travel – International International air travel.
8307 Rail Travel Travel via train.
8309 Car Rental Car rental.
8311 Gas and Mileage Reimbursement Gas and Mileage Reimbursement
8313 Travel Lodging Hotel/motel costs.
8315 Travel Meals Meals during travel.
8317 Ground Transportation Taxi fare, parking, public transportation, etc.
8319 Travel Advance Advance for travel only.

RESEARCH

BANNER ACCOUNT CODE  ACCOUNT NAME ACCOUNT DEFINITION
8411 Human Subjects Incentives Payment to human subjects.
8421 Animal Purchase Costs to purchase animals for research.
8423 Animal Feed Food for animals used in research.
8425 Animal Bedding Bedding for animals.
8427 Animal Housing Cost for cages, tanks, etc.

Mapping of Current Account Codes to New Sponsored Research Account Codes

CURRENT ACCOUNT CODE   NEW ACCOUNT CODE
6001

8003
6003

8007
6038

8003
6120

8055
6041

8011
6043

8013
6047

8021
6049

8023
6051

8031
6053

8033
6071

8041
6073

8043
6400

8061
7011

8163
7019

8161
7051

8123
7053

8127
7061

8125
7062

8121
7089

8171
7101

8103
7103

8105
7105

8139
7113

8135
7115

8237
7119

8151
7121

8141
7129

8143
7145

8103
7251

8111
7255

8113
7261

8133
7263

8131
7281

8115
7283

8115
7301

8319
7303

8321
7305

8313
7307

8315
7309

8317
7311

8303
7313

8305
7351

8107
7353

8411
7355

8321
7357

8211
7431

8227
7433

8221