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SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSES1.PURPOSE:To establish definitions for the Operating Expense section of the City University of New York(CUNY) General Ledger Chart of Accounts which have an effective date of July 1, 2016.2.BACKGROUND:The Chart of Accounts is the coding structure that defines CUNY’s operations in financial termsand serves as the foundation for the General Ledger and financial reporting. Accordingly, theGeneral Ledger’s financial encoding structure and values (its “Chart of Accounts”) must bemaintained accurately to ensure the integrity of the university’s financial reporting.There are nine ChartFields that currently exist. The first four are standard across CUNY1.2.3.4.AccountFundDepartmentMajor PurposeThe next two ChartFields are College-specific and are defined by each individual college5. Program6. Funding SourceThe final three ChartFields are CUNY-wide and will be used when required for specifictransactions. They are7. Operating Unit8. Special Initiative9. Project ActivityProcurement uses Category codes to classify and manage goods and services. When creating arequisition, a user must select the appropriate category code for the item being purchased.Category codes have been mapped to General Ledger, State Budget and New York City budgetaccounts, see pps. 5 - 68.APPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE701OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESClassificationGeneral Ledger Acct. Number rangeOperating ExpensesGeneral Supplies and Materials51001 - 51006Technical Instruction Supplies51101 – 51107Copying, Printing, Publishing51201 - 51203Postage and Shipping51301 - 51305Information Resources51401 - 51404Local Travel PSC52001 - 52003Local Travel Non-PSC52051 - 52053Board of Trustees Travel52103Out-of-Town Travel PSC52201 - 52205Out of Town Travel Non-PSC52251 - 52257Other Travel Related52301 - 52302Official Representative52351 - 52352Dues and Membership52551 - 52576Insurance and Taxes52601 - 52649Legal52651 - 52653Training and Lectures52701 - 52703Recruitment, Advertising, Public Relations52751 - 52753Services, Professional and Contractual52801 - 52819Bank, Investment Management Fees53001 - 53004Utilities53051 - 53057Facilities Maintenance53101 - 53114Automotive53151 - 53154Telecommunications53201 - 53204Rental53251 - 53257Administrative ExpensesCollection Costs53301 - 53305Other Administrative Expenses53351 - 53354Fundraising53401 - 53403Graduation and Commencement53501 - 53503Music53551 - 53552Other Expenses53601 - 53650Athletic Expenses53801 - 53808Non-Capital Equipment, Furniture,Computer Hardware and Software53901 - 53911Maintenance and Licenses54001 - 54010Capital ExpensesCapital Expenses55001 - 55017APPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE702OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESCategory Codes labeled “Green”Please note that certain category codes are labeled with the suffix “Green,” because they appear onNew York State’s webpage titled Executive Order #4 Establishing a State Green Procurementand Agency Sustainability 3150000901019000090Category Code DescriptionLubricant, Oils, Greases -- GreenMotor Vehicles - Green 5KBatteries & Generators - GreenFlooring -- GreenElectrical system, lighting components,accessories, supplies--GreenComputer Equipment-- Green 5KJanitorial Supplies – GreenCommercial Furniture -- GreenPrinting Services - GreenPest Control -- GreenGLAcct.5100655011531515100651006GL Account DescriptionMaintenance and Cleaning SuppliesMotor Vehicles 5KAuto Maintenance & SuppliesMaintenance and Cleaning SuppliesMaintenance and Cleaning Supplies5500651006539025120353102Computer Hardware 5KMaintenance and Cleaning SuppliesOffice Furniture 5KPrinting Services - GreenMaintenance, vedSpecs.aspCapital Asset Guidelines and Category CodesCategory codes ending in “1” -- should be used for Computer equipment, and other equipmentrelated acquisitions with a purchase price greater than or equal to 5,000. These items are classifiedas capital assets and are subject to depreciation.Category codes ending in “2” -- should be used for items (e.g. iPads, desktops, etc.) whosepurchase price is less than 5,000, and which have been identified as “sensitive” purchases subjectto tagging and inventory.Category codes ending in “0” – should be used for items whose purchase price is less than 5,000and which have not been identified as “sensitive” and therefore will not be subject to tagging COA OperatingExpenses 1NEWPAGE703OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSES3. ENTITIES AFFECTED:Community CollegesBorough of Manhattan Community CollegeBronx Community CollegeStella and Charles Gutman Community CollegeHostos Community CollegeKingsborough Community CollegeLaGuardia Community CollegeQueensborough Community CollegeSenior CollegesBaruch CollegeBrooklyn CollegeThe City College of New YorkCollege of Staten IslandHunter CollegeJohn Jay College of Criminal JusticeLehman CollegeMedgar Evers CollegeNew York City College of TechnologyQueens CollegeYork CollegeHonors and ProfessionalCUNY Graduate CenterCUNY Graduate School of JournalismCUNY School of LawCUNY School of Professional StudiesCUNY School of Public HealthMacaulay Honors CollegeCUNY School of MedicineAPPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE704OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSES4. OPERATING EXPENSES:General Supplies and MaterialsAccts. 51001 - 51006Account 51001 Office SuppliesRecord the cost of pens, pencils, highlighters,pen or pencil holders, correction fluid, erasers,desktop trays or organizers, desk drawerorganizers, tape dispensers, tape, staples,staplers, staple removers, scissors, rubberbands, clasp fasteners, paper clips, pins ortacks, notebooks, calendars, forms, file foldersand guides, calendars, meeting planners,appointment books or refills, expandable filefolders, hanging organizers or accessories,accordion file folders, file inserts or tabs, filepockets or accessories and other small itemsnormally used in offices, including anyassociated freight costs.State Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials GeneralCategory Codes44120000004410310000Office suppliesPrinter and facsimile and photocopiersuppliesRecord the cost of printer and facsimile andphotocopier supplies including ink cartridges,toner, print heads, toner collectors usingCategory Code: 4410310000 Printer andfacsimile and photocopier supplies.APPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE705OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 51002 Paper SuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials GeneralCategory 70499141200000024120000002414000000APPROVEDPaper materialsPaper productsToilet seat coversPaper towelsToilet tissueIndustrial use papersPackaging materialsPacking suppliesRecord the cost of paper products includingprinting and writing paper, stationery, paperpads or notebooks, printer or copier paper,computer printout paper, examination paper,industrial use paper, bleached and unbleachedpaperboard, packaging papers packagingmaterials and packaging supplies, personalpaper products (e.g. facial tissues, toilet seatcovers, paper towels, toilet tissue, papernapkins and tablecloths) cardboard, laminatedpapers, coated papers, and newsprint and offsetpapers.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE706OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 51003 IT SuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80067 199 Supplies and Materials GeneralCategory VEDSystem cardsSystem board processors interfaces ormodulesMedia storage devicesRemovable storage mediaRecord the cost of system cards, graphics orvideo accelerator cards, memory modulecards, modem cards, network interface cards,switch ports or cards, hard disk protectors,magnetic stripe cards. daughterboards,motherboards, parallel port cards, centralprocessing unit coolers, console controllermainframe, channel converter, channel tochannel interface mainframe, blank tapes,floppy disks, floppy drives, compact andfloppy disk cases, hard disk arrays, hard diskdrives, tape arrays, tape drives, read onlycompact disc CD, Read write compact discCD, compact disc, CD drive, digital view discDVD drive, pen or flash drive, mainframe,control unit, coupler facility mainframe,interface bus converter or controller, keyboardor mouse cable, printer connection cable. Donot include computer hardware, or computersoftware or “Smart classrooms” or “Smartphones” or “Tablets” in these Categorycodes.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE707OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESRecord the cost of supplies that cannot beclassified as:Account 51004 Other SuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials GeneralCategory 00000APPROVEDScrap & waste materialsMetal oxideMetal waste & scrapGaseous fuels & additivesMachine made partsBed and kitchen linensKitchen suppliesDomestic wall treatmentsClothingPersonal care productsGL Account 51001 -- Office Supplies;GL Account 51002 -- Paper Supplies;GL Account 51003 -- IT Supplies;GL Account 51006 – Maintenance andCleaning SuppliesGL Account 51101 – Laboratory SuppliesGL Account 51104– Classroom BooksGL Account 51105 –Other ClassroomSuppliesGL Account 51106 – Audiovisual MaterialsGL Account 51107 –Athletic SuppliesDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE708OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 51005 Food Services and CateringState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials GeneralCategory 00000APPROVEDFood Services and CateringBeveragesPackaged foodsNuts & seedsMeat & poultry productsSeafoodDairy products & eggsBread & bakery productsFresh fruitsFresh vegetablesRecord the cost of refreshments (e.g.packaged foods and beverages) purchased foran official CUNY reception, department /staff meeting, orientation session, seminar, orconference by using Category code5020000000 or 5019000000.Record the cost of raw, processed andprepared food and beverages and condimentspurchased for classes (e.g., nutrition, foodpreparation).Record the cost of prepared food / foodservice provided by a caterer by usingCategory code 9010160300.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE709OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESProducts to maintain and clean floors,bathrooms, windows, furniture, rugs andwalls on CUNY campuses may qualify forNYS Executive Order # 4.Greenclassification. (see page 3 of this document)Account 51006 Maintenance and CleaningSuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials GeneralCategory 00000APPROVEDJanitorial suppliesJanitorial supplies – GreenJanitorial equipmentFloor cleanersGeneral purpose cleanersContact surface cleanersHand cleanerToilet cleanersTrash bagsDoors & windows & glassPlumbing fixturesPaint, primer, finishesHand toolsExterior finishing materialsInterior finishing materialsLubricants, Oils, GreasesLubricants, Oils, Greases -- GreenPaint, primer, finishes - HazardousLatex paintsFabricated pipe assembliesLamps, bulbs & partsFloor machine padsAlkaline batteriesAcoustic ceiling tilesElectrical wire & cableHardwareFlooring - GreenFloor coveringsElectrical system lightingcomponents, accessories,supplies—GreenAdhesives and SealantsRecord the cost of cleaning equipment andaccessories including cleaning dusters,squeegees or washers, cleaning pails orbuckets, mop wringer, cleaning rags andcloths and wipes, brooms, broom handles andmops (including dust mops, wet mops andmop heads and mop handles), cleaningbrushes, toilet brushes and accessories, dustbrushes or pans, scouring pads, sponges,drain or toilet plunger, drain or pipe cleaningequipment, degreasing pans, cleaning ragdispenser, duct cleaning machines, cleaningscrapers, scraper replacement blades,pressure or steam cleaners.Cleaning and disinfecting solutionsincluding floor cleaners, finishes or polishes,ammonia cleaners, bleaches, air sanitizers.Glass or window cleaners, contact surfacecleaners, and carpet or upholstery cleaners,stain cleaners or removers.Floor machines and accessories includingvacuum cleaners, carpet sweepers, floorscrubbers and polishers.Waste containers and accessories includingtrash bags, waste containers and lids, ashtrays.Maintenance expenses are those defined tobe preventative and anticipatory.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1070OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESTechnical Instruction SuppliesAccts. 51101, 51104, 51105, 51106, 51107Record the cost of supplies used for alllaboratories including scientific research,experiments, and measurement.Account 51101 Laboratory SuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80064 107 Medical, Surgical and Lab SupplyCategory 00000APPROVEDLaboratory supplies & fixturesMinerals & ores & metalsElements & gasesElements & gases - HazardousSolventsSolvents - HazardousCompounds & mixturesCompounds & mixtures - HazardousRubber & elastomersHousings & cabinets & casingsMeasuring, testing instrumentsVeterinary equipment & suppliesVeterinary nutritionLive animalsAnimal feedAnimal containment & habitatsMedical apparel & textilesPatient treatment suppliesDental equipment & suppliesPatient exam productsPhysical therapy productsSurgical productsMiscellaneous drugMedical training suppliesWound care productsDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1170OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESRecord the cost of assessment resources andcritical thinking resource materials includingclassroom activity books, e.g., reading,vocabulary,mathematics–algebra,geometry, calculus; economics, government,history; biology, genetics.Account 51104 Classroom BooksState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80076 337 Books OtherCategory Codes60101700006010170400Teacher resource materialsClassroom activity booksRecord the cost of classroom instructionrelated materials and supplies that are notincluded in General Ledger accounts: 51101Laboratory Supplies; and 51104 ClassroomBooks and that are used exclusively forinstructional and training purposes.Account 51105 Other Classroom SuppliesState Budget Acct. 80120:Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials, GeneralCategory VEDFabrics & leather materialsTeaching aidsClassroom decorationsArts & crafts suppliesArts & crafts supplies - HazardousToys & gamesPhotographic & recording mediaTimepiecesSewing supplies & accessoriesAids for ADA complianceSignage & accessoriesPhoto, filmmaking suppliesPhotographic supplies - HazardousHuman body, or body part or organmodelsRecord the cost of Human body, Artists orbody part or organ models using Categorycode 6010410100.Record the cost of supplies and materials fordisabled students using Category Code4221000000, Aids for ADA complianceDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1270OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESRecord the cost of audio visual equipmentand accessories including cassette storage,audio or video head cleaners, compact videocassette adapters, headphone jack adapters,portable media player accessories, speakerenclosures, vinyl record storage devices,audio turntable cartridges and pickup, loudspeakers and microphone stands.Account 51106 Audiovisual MaterialsState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials, GeneralCategory Codes521616000080161507008614170200Audio visual equipment accessoriesAudio visual / film servicesAudio visual technologyAccount 51107 Athletic SuppliesState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80061 100 Supplies and Materials, GeneralCategory Codes4921000000 Other sportsAPPROVEDRecord the cost of film rental using Categorycode 8016150700 Audio visual / filmservices.Record the cost of sport scoreboards, sportgoals, sport safety equipment includingheadgear. Sport nets or netting, sport matsor padding, basketball backboards, basketballhoops, roller skates or roller blades,skateboards. Playing bench and judging chairor stand. Gymnastics and boxing equipment,including gymnastics bars or beams,gymnastics ropes or rings or climbingaccessories, gymnastic vaulting equipment,gymnastic trampolines. Field and courtsport equipment including field hockeysticks and balls, soccer field markingequipment.Scuba and snorkeling gearincluding scuba tanks and regulators, divinginstruments or accessories, masks or fins orsnorkels, wetsuits, and drysuits. Surf andswim equipment and accessories includingswim goggles and fins. Golf equipmentincluding golf bags, golf balls, golf clubs,golf tees, divot fixers, and golf club headcovers, Bowling equipment, supplies andaccessories. Physical education classroomequipment and storage including teamidentification and markings.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1370OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESCopying, Printing, Publishing --Acct. 51203Account 51203 Printing & Publishing ServicesRecord the cost of copying and reproductionservice, e.g.,XEROX and KINOCAMINOLTAState Budget Acct.:80122 Contractual servicesCity Budget Acct.:80099 615 Printing / CopyingCategory 000008214000000PhotocopyingPrinting servicesPrinting services - greenReproduction servicesPhotographic servicesGraphic designRecord the cost of printing including digitalprinting, letterpress or screen printing,promotional or advertising printing, stationeryor business form printing (e.g. business cards)publication printing and engraved rollprinting.Also, record the cost of printing servicesobtained outside of CUNY’s printing servicesdepartment.Postage and ShippingAccts. 51301, 51303, 51304, 51305Account 51301 PostageRecord the costs of stamps, metered mail,pre-sorted mail, permits in lieu of postage,registered mail, stamped postcards andenvelopes, and rental of post office boxes forCUNY colleges and the Central office.State Budget Acct.:80122 Contractual servicesCity Budget Acct.:80066 117 PostageCategory Codes44121513007810220220APPROVEDPostagePost office box servicesDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1470OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 51303 Messenger / Delivery ServiceRecord the cost of bicycle, scooter, or intracity messenger / courier services.State Budget Acct.:80122 Contractual servicesCity Budget Acct.:80066 117 PostageCategory Codes7810220610Messenger and courier servicesRecord the cost of an accelerated, prioritymail delivery service (i.e. overnight, nextday) for which the customer receives fasterdelivery, e.g., United States Postal ServicePriority Mail; FEDEX, DHL, UPS.Account 51304 Express MailState Budget Acct.:80122 Contractual servicesCity Budget Acct.:80066 117 PostageCategory Codes7810220300 Mail pick up or delivery service7810220400 National and international 16COA OperatingExpenses 1NEWPAGE 1570OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESRecord costs to move goods, such aspacking,containerization,crating,palletizing, documentation and freightloading / unloading charges, weight services,freight fees, freight forwarders services,inspection and packing inspection services.Account 51305 ShippingState Budget Acct.:80122 Contractual servicesCity Budget Acct.:Category Codes78100000007812000000Mail & cargo transportMaterial packing & handlingPlease note that GL Account 51305 excludesshipping costs incurred when objects,material, and resources are originallyacquired.Initial shipping / transportation costs arecomponents of the acquisition cost.Do not charge Express mail to this account.Information ResourcesAccts. 51401 - 51402Record the cost of educational or vocationaltextbooks, reference books, directories,catalogs, and books on tape or compact discs.Account 51401 BooksState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80077 338 Library booksCategory Codes5510150900Textbooks5510000000Printed mediaAPPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1670OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 51402 Periodicals / SubscriptionsState Budget Acct.:80120 Supplies and MaterialsCity Budget Acct.:80076 337 Books OtherCategory 503008212190000Library SubscriptionsSubscriptionsElectronic reference materialElectronic publicationsMicrofiche servicesBookbindingRecord the cost of CUNY Librarysubscriptions for printed publication nonbook materials such as newspapers,magazines, professional journals / periodicals,and general interest periodicals purchasedsolely for CUNY college libraries usingCategory Code:5510151900, Library Subscriptions.Record the cost of individual Collegeacademic departments and administrativedepartments purchased subscriptions forprinted publication non-book materials suchas newspapers, magazines, professionaljournals, technical and academic periodicals,and general interest periodicals usingCategory Code 5510151910, Subscriptions.Record the cost of electronic referencematerials including electronic pedias, catalogs, books on tape orcompact disc, using Category Code55110000000ElectronicReferenceMaterial.Record the cost of Access fees charged byvendors of electronic resources to allowCUNY access, e.g. Bloomberg, FactSet,Reuters, WestLaw, etc., using Category Code5511500000 Electronic publicationsRecord the cost of bookbinding usingCategory code 8212190000, Bookbinding.Record the cost of microfiche / microfilm toCategory Code A OperatingExpenses 1NEWPAGE 1770OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – 2016COA OperatingExpenses 1NEWPAGE 1870OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccts. 52001 – 52003Travel and Entertainment -- Local Travel (PSC Travel)Account 52001 Local Travel – PSC AutoRentalRecord rental car and parking and toll feesincurred and charged to a T Card / Net Cardwhile in local travel status by PSC employees.State Budget Acct. 80121 TravelAccount 52002—Local Travel – PSC GroundTransportationState Budget Acct.:80121 TravelRecord transportation expenses: train, bus,subway, taxicab (including gratuities), andlimousine / car service incurred and chargedto a T Card / Net Card by PSC employees.City Budget Acct.:80087 452 NonOvernight Travel Expense SpecialCategory Code7811000000Passenger transportAccount 52003—Local Travel – PSC MealsRecord per-diem meal expense incurred andcharged to a T Card / Net Card by PSCemployees.State Budget Acct. 80121 TravelTravel and Entertainment -- Local Travel (Non-PSC Travel)Account 52051 Local Travel – Non-PSC AutoRentalAccts. 52051 - 52053Record rental car and parking and toll feesincurred and charged to a T Card / Net Cardby non-PSC employees.State Budget Acct. 80121 TravelAPPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 1970OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 52052—Local Travel – Non-PSCGround TransportationRecord transportation expenses: train, bus,subway, taxicab (including gratuities), andlimousine / car service incurred and chargedto a T Card / Net Card by non-PSCemployees.State Budget Acct. 80121 TravelAccount 52053—Local Travel – Non PSCMealsRecord rental car and motor pool charges, andparking and toll fees incurred and charged to aT Card / Net Card by non-PSC employees.State Budget Acct. 80121 TravelBoard of TrusteesAcct. 52103Account 52103—Local Travel –BOT MealsRecord local business meals incurred andcharged to a T Card / Net Card by CUNYTrustees while working on CUNY business.State Budget Acct. 80121 TravelTravel and Entertainment -- Out-of-Town-TravelAccount 52201 Out of Town Travel –PSCAirfareAcct. 52201 - 52205Record airfare for out-of-town business travel,incurred and charged to a T Card / N Card byPSC employees.State Budget Acct. 80121 TravelAccount 52202—Out of Town Travel – PSCAuto RentalRecord rental car and parking and toll feesincurred and charged to a T Card / Net Cardby PSC employees.State Budget Acct. 80121 TravelAccount 52203—Out of Town Travel –PSCLodgingAPPROVEDRecord out-of-town lodging incurred andcharged to a T Card / Net Card by PSCDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 2070OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESemployees.State Budget Acct. 80121 TravelAccount 52204—Out of Town Travel –PSCGround TransportationRecord transportation expenses: train, bus,subway, taxicab (including gratuities), andlimousine / car service incurred and chargedto a T Card / Net Card by-PSC employees.State Budget Acct. 80121 TravelAccount 52205—Out of Town Travel – PSCMealsRecord out-of-town per-diem meal expenseincurred and charged to a T Card / Net Cardby PSC employees.State Budget Acct. 80121 TravelAPPROVEDDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 2170OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccts. 52251 – 52255Out of Town Travel (Non-PSC Travels)Account 52251 Out of Town Travel – Non-PSC Record airfare for out-of-town business travel,incurred and charged to a T Card / N Card byAirfarenon-PSC employees.State Budget Acct. 80121 TravelAccount 52252—Out of Town Travel – NonPSC Auto RentalState Budget Acct. 80121 TravelAccount 52253—Out of Town Travel – NonPSC LodgingRecord rental car and parking and toll feesincurred and charged to a T Card / Net Cardby non-PSC employees while working out-oftown.Record Use T Card / Net Card for lodgingincurred while working out-of-town by PSCemployees.State Budget Acct.:80121 TravelCity Budget Acct.:80088 454 Overnight Travel Expense SpecialCategory Code9011000000APPROVEDHotels and LodgingDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 2270OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESAccount 52254—Out of Town Travel – NonPSC Ground TransportationState Budget Acct. 80121 TravelAccount 52255—Out of Town Travel – NonPSC MealsState Budget Acct. 80121 TravelAPPROVEDRecord transportation expenses: train, bus,subway, taxicab (including gratuities), andlimousine / car service incurred and chargedto a T Card / Net Card by non-PSC employeeswhile working out-of-town.Record out-of-town per-diem meal expenseincurred and charged to a T Card / Net Cardby non-PSC employees while working out oftown.DATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 2370OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESOut of Town Travel -- Board of Trustees TravelAccount 52301 Out of Town Travel – Board ofTrustees AirfareAccts. 52301 - 52302Record airfare for out-of-town business travel,incurred and charged to a T Card / N Card byCUNY Trustees.State Budget Acct. 80121 TravelAccount 52302—Out of Town Travel –Board of Record rental car and parking and toll feesincurred and charged to a T Card / Net CardTrustees Auto Rentalwhile working out of town on CUNY businessState Budget Acct. 80121 Travelby CUNY Trustees.Other Travel RelatedAccts. 52351 - 52352Account 52351 EntertainmentState Budget Acct.:80122 Contractual ServicesCity Budget Acct.:80078 400 Other Services and Charges, GeneralRecord the cost of social activities offered forthe benefit of CUNY faculty, staff, students,donors, guests, etc. These expenses aredisallowed for federally sponsored grants andcontracts and must be segregated.Category ional performersPerforming artsEntertainment servicesDATENUMBERSUPERSEDES10/5/2016COA OperatingExpenses 1NEWPAGE 2470OFPAGES
SUBJECT:GENERAL LEDGER CHART OF ACCOUNTS – OPERATINGEXPENSESRecord the cost of travel agencies, charteringand tour arrangement services and traveldocument assistance. Additionally, record thecost of conference registration and materials.Account 52352 Conference, Conventions,SeminarsState Budget Acct.:80121 TravelCity Budget Acct.:80088 454 Overnight Travel Expense SpecialCategory Codes90120000009999000500Travel facilitationConference regis
Music 53551 - 53552 Other Expenses 53601 - 53650 Athletic Expenses 53801 - 53808 Non-Capital Equipment, Furniture, Computer Hardware and Software 53901 - 53911 Maintenance and Licenses 54001 - 54010 Capital Expenses Capital Expenses 55001 - 550
