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Mansfield University... Developing Tomorrow's Leaders Controller's Office - Accounting



Contact Us

Marilyn Wiles,
Controller
Room 129 Alumni Hall
Phone: (570) 662-4898

Renee Potter,
Grant Accountant
Room 137 Alumni Hall
Phone: (570) 662-4869

Connie Black
Accountant
Room 131 Alumni Hall
Phone: (570) 662-4884

Office Hours: 
M-F 8:00am to 4:15pm
Fax: (570) 662-4053

Expense Object Codes


OPERATING EXPENDITURES

The University operating expenditures reflect the expenses incurred during the year on an accrual basis of accounting. The University’s election to report operating expenses by functional classification (shown below) is based on our audited financial statements; however, for further disclosure, the natural classification is provided in the notes to the audited financial statements.

605110 POSTAGE
Cost of purchasing postal services which includes stamps, metered mail, permits in lieu of postage, registered mail, stamped post cards and envelopes and rental of post office boxes.

605130 FREIGHT/SHIPPING
UPS, FedEx charges. As a general rule, charges from vendors for the delivery of merchandise is to be included in the purchase price. Cost for freight and express which cannot be properly charged with the item purchased, should be charged to this object code.

606110LOCAL TELEPHONE SERVICE
Contracted charges paid to Frontier, recurring costs for telephone and telegraph equipment and line rental.

606115 LONG DISTANCE PHONE SERVICE
Contracted charges paid to CT Co.

606135 TELEPHONE
Phone access chargeback.

606155 CELLULAR PHONES

607100 ADVERTISING
Cost of space on billboards, in newspapers, magazines or other publications, time on radio and television, motion pictures, film strips and mass media promotional tapes as well as all advertising agency fees.

607110 ADVERTISING PERSONNEL GENERAL

607120 ADVERTISING PERSONNEL NONFACULTY

607200 PUBLIC RELATIONS AND PROMOTIONS

608110 SUBSCRIPTIONS
Cost of subscriptions for periodicals such as technical and scientific journals, magazines, newspapers, etc. and similar services purchased on a subscription (annual renewal) basis.

609110 MEMBERSHIPS
Cost of membership dues paid to organizations and associations.

610100 PRINTING/DUPLICATING
Cost of printing services provided on campus including xerox.

610130 PRINTING SERVICES CONTRACTED
Cost of printing services provided by outside agencies. This should include the paper or other supplies necessary to provide the service. Some services provided may be printing, engraving, blueprinting, multipart forms, etc.

615100 GENERAL TRAVEL
Reimbursement to employees, Council of Trustees, advisory committees, students and others for costs incurred while traveling on official university business. Costs include mileage allowance for personal car, meal allowance, lodging, etc. Do not charge to this object code costs incurred while attending a "conference" which is of a professional nature.

615110 TRAINING/DEVELOPMENTAL TRAVEL
Travel related fees incurred by employees attending professional conferences/workshops.

615120 ADMIN TRAVEL
Costs for employee moving expense authorized in Section 216 of the Administrative Code.

615130 FACULTY TEACH TRAVEL

615140 HUMAN RESOURCES RECRUITMENT TRAVEL

615150 ATHLETIC RECRUITMENT TRAVEL

615160 ATHLETIC TEAM TRAVEL

615170 STUDENT RECRUITMENT TRAVEL

616000 CONFERENCE/SEMINAR REGISTRATION
Used for webinars.

620100 SPECIALIZED SERVICES (COMPUTING/DATA PROCESSING)
Cost of vendor provided electronic data processing services; i.e., computer and data entry services, feasibility studies, system design and development, software development and back-up facilities. Rental costs for dial-up and dedicated leased communication lines and modems. Rental costs for word processing supported by computer or self-standing and for proprietary software (including fees), i.e. operating systems, language processors, data base management, communication handlers and other specialized software produces.

620110 EDP EQUIPMENT MAINTENANCE/REPAIRS
Cost of data processing equipment service contracts.

620200 SOFTWARE

620230 SOFTWARE LICENSE FEE

625210 LEGAL SERVICES
All legal fees and services to include attorney fees, notary fees, court costs, witness fees, recording services, transcripts of testimony, stenographic services, recording of deeds, prothonotary services.

625220 ACCOUNTING/AUDITING

625230 CASH MANAGEMENT FEES
Cost of banking services provided by the State System banking contract (currently M & T Bank).

625300 SPECIALIZED SERVICES
Cost of contracts for services purchased from an internal or external agency, institution, organization, specialist or expert, where the result anticipated from the service meets one or more criteria: (1) technical design or drawing for a project; (2) contribution to the operation or administration of a university program; (3) statistical data or studies directly useful in the administration of a university program; (4) interagency university services.

625310 CONSULTANT FEES
Cost of a contract with an outside agency, institution, organization, specialist, or expert where the result anticipated from the contract meets one or more criteria: (1) advice or recommendations on a course of action; (2) review or evaluation of an existing or proposed project or procedure; (3) guidance on reaching a desired goal; (4) development of a plan of action; (5) evaluation of a technical design for a project.

625330 HAZARD WASTE REMOVAL

625335 CLINICAL SERVICES
Expenses incurred for clinical services at Robert Packer Hospital School of Nursing, case findings, diagnostic and treatment services, including fees for laboratory and outpatient services.

630200 CONTRACTED SERVICES

630210 CONTRACTED REPAIRS
Contracted repairs to buildings, grounds, roads, fixed and movable equipment, and furniture performed by non-university employees. Repairs are costs which restore the asset to the condition which permits the use of the asset up to but not beyond its previously determined useful life. Costs extending the life, altering use or increasing book value should be charged to a capital purchase object code.

630220 CONTRACTED MAINTENANCE SERVICES - BUILDINGS & GROUNDS
Cost of outside janitorial services, window cleaning, garbage and refuse removal, laundry, dry cleaning and payments to DGS for repairs and maintenance.

630225 CONTRACTED MAINTENANCE SERVICES - OFFICE EQUIPMENT
Cost of office equipment servicing contracts.

630230 CONTRACTED MAINTENANCE SERVICES - OTHER
Cost of maintenance contracts which cannot be identified with in any other contracted maintenance services above.

630235 CONTRACTED LAUNDRY

635100 INSURANCE
Expenditures for surety bonds and casualty, burglary, fire, liability and other commercial insurance.

640100 ELECTRIC
Electric utility invoices.

641100 GAS
Gas utility invoices. (DO NOT include gas for vehicles.)

642100 HEATING FUEL OIL

646100 OTHER UTILITIES
Water and sewage invoices.

646110 WATER

646115 SEWER

646125 TRASH/SANITATION

650115 EDP EQUIPMENT RENTAL
Rental costs for digital, analog, or hybrid mainframe computers, micro/personal computers and all auxiliary and peripheral equipment such as terminals, front-end processors, printers, disks, tape drives, plotters, tape cleaners, tape testers, multiplexors, etc.

650130 MOTORIZED EQUIPMENT RENTAL
Cost of renting motorized equipment.

650999 OTHER EQUIPMENT RENTAL
Rental of office equipment and other equipment which cannot be properly charged to EDP equipment rental or motorized equipment rental.

651000 RENTAL/OPERATING LEASE - REAL ESTATE
Payment for lease of land, buildings, etc.

655100 CIVIL SERVICE COMMISSION
Cost of civil service commission services.

655900 OTHER SERVICES & SUPPLIES
Cost of purchases which cannot be appropriately allocated to any other object code.

660100 OFFICE SUPPLIES
Cost of supplies and minor equipment used to run the office, instructional and laboratory supplies consumed or used in the day-to-day operations. Examples: Pencil sharpeners, binders, paper, writing materials, rubber stamps, forms, ribbons, etc.

660115 PURCHASING CARD
The majority of purchasing card purchases will be expensed to this object code. Supplies ordered which departments want expensed to other supply object codes must be indicated on their departments monthly purchase log.

660125 NON-CAPITAL EQUIPMENT AND FURNISHINGS < $5,000
Equipment such as typewriters, calculators, water coolers, chairs, desks, lawn mowers, etc.

660130 NONCAPITAL FURNITURE/FURNISHINGS

660200 SOFTWARE
Vendor provided software; for example language processors, communication handlers, operating systems, and other specialized software products. Annual fees for rental and upgrades should be charged to Specialized Services-data processing (62001).

660230 NONCAP EDP EQUIPMENT

660300 EDUCATIONAL SUPPLIES
Cost of classroom and other educational supplies (blackboard erasers, educational materials, maps, etc.) for the use in instruction geared primarily for non-university employees.

660315 LABORATORY SUPPLIES
Cost of all drugs, chemicals, laboratory apparatus, laboratory test animals, and other supplies used in conducting lab work.

660330 CHEMICALS

660335 INSTRUCTIONAL FOOD SUPPLIES

660400 MAINTENANCE SUPPLIES
Replacement and repair parts for machinery and equipment (except motor vehicles) and materials and supplies to be used in the repair, alteration or upkeep of buildings and grounds, when work is done by university employees. Also include the costs of small tools used for repair and maintenance work.

660415 AGRICULTURAL SUPPLIES
Cost of contracting plant services (spraying plants, trimming services, etc.) and plant supplies (plant seeds, chemicals, fertilizers and maintenance tools for parks and lawns, etc.)

660420 HOUSEKEEPING SUPPLIES
Expenditures for materials and supplies purchased in connection with the performance of general housekeeping services. General types of items would include bedding supplies (mattresses, linens, pillows, etc.); cleaning supplies (detergents, soaps, brooms, brushes, mops, sponges, etc.); toilet articles; tableware and kitchenware (tablecloths, cutlery, dishes, pots and pans, and other utensils); and window coverings and accessories (shades, curtains, blinds, etc.).

660430 MOTOR FUELS/GASOLINE

660435 MOTORIZED VEHICLE SUPPLIES
Cost of supplies and parts (gas, oil, tires, batteries, etc.) necessary for the operation of motorized equipment including automobiles, trucks, motorcycles, etc.

660510 MEDICAL SUPPLIES
Cost of supplies other than drugs used in the temporary treatment of injury or illness.

660600 ATHLETIC SUPPLIES
Contracted costs for recreational services (counselor services, rental of games and equipment) and the cost of athletic and playground supplies (balls, bats, gloves, tennis nets, etc.)

660610 ATHLETIC GAME CLOTHES/EQUIP

660700 OTHER SUPPLIES

660715 WEARING APPAREL
Cost of clothing including accessories purchased for employees who are required to wear uniforms. Also charge clothing purchased for those who are representing the University at various functions.

660800 LIBRARY MATERIALS/SUPPLIES

660815 LIBRARY BINDING

665110 CONTRACTOR FOOD SERVICE
Expenditures associates with our food service contract.

665120 FLEX PLAN FOOD SERVICE
Expenditures related to purchase of flex plan dollars with our food service contract.

665130 FOOD SERVICE - EXTERNAL
Expenditures for food purchased outside of the university. Food supplies purchased for foods labs should be charged to Educational Services and Supplies (66006).

690110 .5% CHANCELLOR FEE
Fee charged by the Chancellor's Office for their support based on revenue generated from tuition, dorm and dining.

690120 ROYALTIES FEES LICENSE

690125 INDIRECT COST/ADMINISTRATIVE ALLOWANCE
Administrative costs assessed to Federal Financial Aid grants, Grants and Contracts, Athletic camps, and Non-credit continuing education for institutional support to these areas.

690130 MISC OTHER CURNT CHARGES

CAPITAL EXPENDITURES

These object codes are for capitalized expenditures. In order to be capitalized, the asset must cost at least $5,000.00 and have at least a two year useful life. Installation, alternations and freight costs should be included in the asset cost to be capitalized and charged to the appropriate capital expenditure object code. Building and land improvement projects may have certain expenditures less than $5,000.00; however, should be charged to the corresponding fixed asset object code since the total cost of the project is considered an asset.

700000 LAND
Purchase price and all acquisition costs of land purchased by the University.

710000 BUILDINGS
Cost of all buildings, structures, fixtures and fixed equipment.

720000 BUILDING IMPROVEMENTS
Expenditures related to university funded capital repairs and renovations to all university and auxiliary buildings. This included additions, roof repairs, installation of elevators, replacement of central air conditioning or heating systems, installation of fire protection systems, replacement of plumbing and wiring and other major renovations.

730000 IMPROVEMENTS OTHER THAN BUILDINGS
Physical changes in or appurtenances to land that increase the utility of the land. Expenses related to university funded projects such as parking lot construction, sidewalk improvements, utility distribution systems, tracks, basketball and tennis courts, artificial turf, fences, retaining walls, sewers, bridges, drainage facilities and major landscaping projects which are of a capital nature.

740000 EQUIPMENT & MACHINERY
Purchases of equipment which has a purchase price in excess of $5,000.00 and at least a two year useful life. This would include office equipment, EDP equipment, vehicles, machinery, off-road equipment, radio equipment, and other equipment not applicable to other object codes.

750000 FURNITURE AND FURNISHINGS
Office and household furniture and furnishings. Include items with an individual cost greater than $5,000.00 such as carpeting, draperies, workstations, credenzas, file cabinets, etc.

760000 LIBRARY BOOKS
Cost of all library books, periodicals, microfilm and other library related materials.