| Account Type | Level | Account Code | Account Title | Description | Data Enterable |
|---|
| Labor | 1 | 610FAC | Contract Faculty | Salaries for faculty | N |
| Labor | 1 | 611ADM | Contract Administrative | Salaries for campus administrators | N |
| Labor | 1 | 611CLS | Classified | Compensation paid to classified staff | N |
| Labor | 1 | 611GST | Graduate Assistants | Salaries paid to contracted graduate assistants | N |
| Labor | 1 | 611PRF | Contract Professional | Salaries paid to contract professionals, coaches, Letters of Appointment | N |
| Labor | 1 | 612OTS | Other Salaries | Compensation paid to employees who are employed on a full-time, part-time or temporary basis at an hourly rate only. Includes payment for overtime, sick leave, vacation, holidays, military leave, jury duty, etc. Does not include employee benefits. | N |
| Labor | 1 | 613OTC | Other Compensation | Payments made directly to employees which are not accurately classified as either salaries or wages but are made as remuneration for services rendered. Does not include travel per diem. | N |
| Labor | 1 | 614BEN | Employee Benefits | Payments made by the State of Montana on behalf of its employees relative to salaries or wages earned. | N |
| Labor | 1 | 614BNW | Employee Waivers | Tuition waivers for MUS employees and their dependents given as a benefit of employment. | N |
| Labor | 1 | 615TRB | Termination Benefits | Extra benefit costs related to payout for terminated employees. | N |
| Labor | 1 | 615TRP | Termination Pay | Salary expenses to record the costs of paying out sick, annual and compensation time to terminated employees. | N |
| Labor | 1 | 616VSV | Vacancy Savings | Used to set aside budgetary authority for vacancy savings. | N |
| Labor | 1 | 619OTB | Other Benefits | Miscellaneous personnel service expenditures such as compensated absences and salary portions of internal assessments. | N |
| Expense | 1 | 621SRV | Contracted Services | Includes professional and nonprofessional services that may involve the receipt of either a product or a process. Includes all the service provider's costs incurred during performance of the service if those costs are passed on to the State, such as travel expenses, supplies and materials. | N |
| Expense | 1 | 62200 | Supplies | Tangible property acquisitions usually at a small dollar cost per unit that are used to help department function, ie. Business cards, letterhead, notepads, etc. | N |
| Expense | 1 | 622SUP | Supplies | Includes consumable commodities purchased for inventory or immediate consumption. Includes articles and commodities that are consumed or materially altered when used. | N |
| Expense | 1 | 623COM | Communications | Includes the cost of transmitting messages. | N |
| Expense | 1 | 624TRV | Travel | Includes the cost of transportation on public conveyances, such as airplanes, trains, buses and taxicabs. Also includes charges paid to the State Motor Pool and meals, lodging, per diem and mileage allowances when privately owned vehicles are used for transportation. This category also includes non-employee travel not associated with 621XX - Other Services. The cost of operating State-owned vehicles is not included in this category (see 622XX - Supplies). This category does not include repair/maintenance of transportation vehicles (see 627XX - Repair & Maintenance). | N |
| Expense | 1 | 625RNT | Rent | Charges paid for the use of equipment, land or buildings. | N |
| Expense | 1 | 626UTL | Utilities | Charges paid for utility services. | N |
| Expense | 1 | 627MNT | Repairs & Maintenance | Includes all labor, materials and overhead of maintaining State property, facilities or equipment in working order (including the cost of repair and maintenance contracts). If a campus maintains its own repair and maintenance work force, labor charges are classified under the personal services category (61XXX). The costs of any activity that results in substantial improvement or increase in the life of a capital asset is not recorded in this category. These costs are properly treated as capital outlay. | N |
| Expense | 1 | 628OTH | Other | Includes expenditures not specifically classified in other categories. | N |
| Expense | 1 | 628WAV | Waivers & Scholarships | Tuition waivers unrelated to employment. | N |
| Expense | 1 | 629CGS | Cost of Goods Sold | Includes raw materials purchased for manufacture or processing of articles for ultimate resale; merchandise purchased for the purpose of resale to the public without further processing; freight-in or other handling or processing charges, including the cost of freight to point of sale. Payroll costs relating to handling, storing or processing goods that will be resold are charged to 61XXX - Personal Services. | N |
| Expense | 1 | 631CEQ | Capital Equipment | Includes disbursements relating to the purchase of equipment, livestock and intangible assets. It also includes capital leases and installment purchases of equipment. | N |
| Expense | 1 | 641CLN | Capital Land | Includes the purchases of land, mineral rights, or land easements. Also includes survey, title search, legal, fiscal and other auxiliary costs required to receive title to the property (not paid directly to State personnel which would be classified in 61XXX - Personal Services). | N |
| Expense | 1 | 643CBL | Capital Building | Includes the contracted price of structures housing people, equipment or materials. Includes mechanical and electrical work which is an integral part of the structure plus engineering, architectural fees, site preparation, inspections and related services which are not charged to any other category. Building costs also include remodeling if the productive capacity or life of the structure is enhanced. Routine maintenance, painting and similar repairs are not included. | N |
| Expense | 1 | 645COI | Capital Other Improvements | Includes the cost of work performed upon the land and its adjacent ways, including grading, landscaping, seeding, planting, sidewalks, parking lots, pavements, fences, etc. | N |
| Expense | 1 | 650DBT | Debt Service | Includes all disbursements related to the retirement of long-term debts. | N |
| Expense | 1 | 67000 | MUS Workers Comp Benefits & Claims | Worker's Comp Only. Do not use. | N |
| Expense | 1 | 670BCL | Benefits and Claims | Identifies disbursement of monies, commodities or direct services regardless of source, to, or on behalf of, individuals in payment of various benefits and claims. | N |
| Transfers | 1 | 687MXF | Mandatory Transfer Out | Used for tranfers "arising out of (1) binding legal agreements related to the financing and educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant, not financed from other sources and (2) grant agreements with agencies of the federal government, donors and other organizations to match gifts and grants to loan and other funds. Mandatory transfers may be required to be made from either unrestricted or restricted current funds." | N |
| Transfers | 1 | 688NXF | NonMandatory Transfer Out | Includes the transfer of monies between or among State funds and programs. | N |
| Transfers | 1 | 689XFR | Intra-Entity Exp-External | Used to record activity between a fund of the primary government and a component unit or between two component units. | N |
| Expense | 1 | 690IDC | Sponsored Programs Indirect Cost | Includes the facilities and administration costs associated with sponsored programs. | N |
