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7.1.34 Coding Guidelines

Account codes as defined in the Comptroller's Uniform Statewide Accounting System (CUSAS) must be indicated on a procurement form. Contractual, Commodity, Equipment, Telecommunications, Printing and Duplicating, Telecommunications and Automotive items require the following coding:

  1. Contractual (1200) - Repair and maintenance of property and equipment (excluding automotive equipment); repair parts; rental of property and equipment; professional, artistic, and technical services; advertising; subscriptions; registration fees; association dues; copying services; all software and software updates; film processing; postage (1250 for appropriated); and prepared (catered) food.
  2. Commodities (1300) - Articles of a consumable nature which show a material change with first usage, and equipment valued at not more than $100. This includes small tools; mechanical supplies; educational and instructional materials; industrial and shop materials; electrical supplies (such as extension cords); office supplies including toner, books (when the individual cost is $100 or less), film, paint, and glue; non-catered food; and gasoline for off-road equipment. If the item's total cost is $100.01 it is considered equipment.
  3. Equipment (1500) - Tangible personal property of a non-consumable nature exceeding $100 in cost. This includes office furniture, motor vehicles, instruments, books (when the individual cost is more than $100), and related items. FAX machines are not included. The one item plus shipping and handling are added together to determine total cost. Installation costs should also be part of the total cost. You should never add the costs of individual items together to make a total over $100 and then submit it as equipment.
  4. Telecommunications (1700) - All communication devices including modems, FAX machines, fax repairs and fax paper are coded as 1700.
  5. Automotive (1800) - Repairs, repair parts and gasoline for all on-road vehicles.
  6. Printing is always 1302 whether done by ISU or an outside vendor. Duplicating done at ISU is 1302. Duplicating done by an outside vendor is 1200.
  7. Delayed Shipping Charges should be the same expense as the original order.

See the Datatel Web site for an expanded account code list.

Initiating body: Vice President for Finance and Planning

Contact: Comptroller's Office (309-438-5667)

Revised on: 03/2004


2016-07-28T12:12:15.465-05:00 2016
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