Office of the Controller

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719XXX Contracted Services This account pool includes the payments to independent contractors, external organizations and other non-university employees for professional and consultative personal services engaged on a contractual basis. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

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72XXXX Supplies and Materials This account pool includes the payments for supplies, materials and commodities consumable within a time period of one year or less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles of substances in a natural, prefabricated or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output.

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731XXX Travel and Transportation This account pool includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and the University of North Carolina. Travel expenses include transportation expenses, subsistence expenses and other travel expenses.

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732XXX Communications This account pool includes the payments for transmitting verbal or written messages, correspondence, data and information. It includes the costs of telephone services, cell phone services, internet services, data transmission services, postage, messenger and courier services and post office box rental.

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733XXX Utilities This account pool includes the payments for utility services, exclusive of telephone services and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, heat, light and power. It excludes the costs of fuels and oils used in the operation of motor vehicles.

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734XXX Printing and Binding This account pool includes the payments for printing, production, reproduction and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies and intra-institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services and typesetting services.

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735XXX Repairs and Maintenance This account pool includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew and restore institutional facilities and resources, such as buildings, equipment, motor vehicles, furniture, roads, walks and drives, excluding those specific projects identified in capital improvement budgets. Repairs are corrective and restorative following wear and deterioration of an asset, maintenance is preventive and anticipatory. The contractual services may be performed by commercial firms, state agencies and intra-institutional divisions.

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736XXX Freight and Express This account pool includes the payments for services to transport, move or deliver objects, materials or resources owned or used by the institution. The objects are moved within or from within the institution. It excludes the costs incurred when objects, materials and resources are originally acquired, these initial transportation costs are added to the objects costs.

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737XXX Advertising This account pool includes the payments for advertisements and announcements that will produce income. Non-income producing advertising should be charged to 739100.

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738XXX Data Processing Other This account pool includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies and intra-institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical or engineering activities. It includes the cost of computer print-outs such as printing of address labels and financial reports, microfiche, microfilm and the grading of examinations. Also, it includes the fixed amount of annually budgeted monetary support for the Triangle Universities Computation Center as provided by North Carolina State University at Raleigh and the University of North Carolina at Chapel Hill.

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739XXX Other Current Services This account pool includes payments for contracted services not identified by accounts numbered 731000 through 738000. It includes costs of legal notices and legal advertisement, information and credit report services, periodical clipping services, janitorial and garbage removal services, boiler inspection services, pest control services, water treatment services, employee education, contracted food services and prerecorded tapes.

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741XXX Rental of Real Property This account pool includes the payments for lease or rental of realty. It includes the costs of renting land, buildings, offices, conferences rooms, convention halls, auditoriums, residences, mobile trailers, roadways and sidewalks.

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742XXX Rental of Data Processing Equipment This account pool includes the payments for the limited-term use, or right to possession and use, of electronic or automatic data procession equipment. It includes the costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software and time sharing.

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743XXX Rental of Other Equipment This account pool includes the payments for the limited-term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes the costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment and motor vehicles.

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744XXX Maintenance Contracts This account pool includes the payments for limited-term service and maintenance contracts covering equipment owned or leased by the institution. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplication equipment and other business machines, elevators, air conditioners, boilers, audiovisual equipment, etc. These same services not provided for under a maintenance contract are charged to a 735XXX account.

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745XXX Insurance and Bonding This account pool includes the payments for premiums relating to insurance and bonding. It includes the costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, public liability insurance and fidelity bonding of institutional employees. It excludes the costs of workers compensation premiums these premiums are included in account number 618600.

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746XXX Other Rentals This account is to be used for other rentals not included in acount pools 741XXX, 742XXX, and 743XXX.

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76XXXX Aids and Grants This account pool class includes the payments of financial aid monies to various authorized recipients. These payments can be in the form of contracts, grants, subsidies, state aid or allocations.

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77XXXX Debt Service This account pool includes the payments for retirement of institutional indebtedness and the charges, such as interest and loan fees, associated with indebtedness. This object class is utilized only with expenditures from the plant fund group.

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785XXX Petty Cash, Imprest Cash, and Clearing Accounts This account pool includes the disbursing advances to petty cash funds, imprest funds, working funds and revolving funds.

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786XXX Other Services This account pool includes payments for contracted services not separately identified.

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88XXXX Transfers This account pool includes the payments recognized as transfers, reserves and non-operating expenditures.

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OTHER N/A