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2300    CONTRACTUAL SERVICES OR PERSONNEL

2310    Consultants

Expenditures for independent expertise in the review, evaluation, or providing guidance in the improvement of a process or correction of a problem.  Does not include CCCCD employees.

2320    Guest Lecturers

Expenditures for individuals presenting or lecturing relative to an instructional or general informational purpose.  Does not include CCCCD employees.  Examples:  writers, professors, and authorities in various fields who are paid to speak on their related work or area of endeavor.

2330    Performers

Expenditures for entertainment services, limited to the Auxiliary Fund.  Examples:   musicians, singers, etc.

2340    Athletic Officials

Expenditures for athletic officials at college-sponsored events, limited to the Auxiliary Fund.  This would not include payments to employees of the District.  Employees should be charged to an appropriate payroll account.

2345    Insurance - Athletic

Expenditures to pay premiums for medical insurance for members of the District's athletic teams.

2350    Contract Labor - Individual

Expenditures for non-payroll contract services usually rendered on an hourly basis and provided by an individual.  Examples:  security services, models for art classes

2355    Contract Labor - Company

Expenditures for non-payroll contract services usually rendered on an hourly basis and provided by a company.  Example:  temporary agency

2360    Instructional Service Contracts

Expenditures to a particular agency or company for instructional services on a contract basis.

2365    Telecourse Lease Expense

Expenditures related to the leasing right of televised instructional courses.

2370    Other Contractual Services

Miscellaneous expenditures for services on a contractual basis.

2372    Training Contract

Expenditures associated with training contracts for continuing education.

2375    On-The-Job Training

Grants and Contracts only:  Participants in on-the-job training funded by grants (JTPA).

2380    Book Processing Service

Library Only:  Expenditures for contract processing of library books.

2385    Library Service Contract  

       Library Only:  Expenditure for service contracts.

2390    Food Service

Food service charges for special programs that do not qualify as meetings expenditures.

2400    RENTALS

2410    Rental - Building

Rental expenditures for non-District-owned classroom space, auditoriums, and other facilities.

2420    Rental - Furniture and/or Equipment

Rental expenditures for furniture or equipment (including copiers) and  repair expenditures for damage to rental property.

2430    Rental - Equipment Overage

Expenditures for usage above monthly contract allowance.  Example:  rented copiers include so many copies per month; this account is charged for copies made above that included amount of copies.

2440    Rental - Film

Expenditures for instructional purposes, student activities, and telecourse development.   Normally the LRC department is charged for instructional film rental.  Student activities film rental is charged to the appropriate budget.

2450    Rental - Vehicle

Expenditures for the rental or lease of vehicles.

2490    Rental - Other

Expenditures for other rentals not properly classified in other accounts.

2500    OPERATING SERVICES

2510    Maintenance Agreements

Agreements with companies for repair and preventative maintenance service on specific items of equipment or components of buildings.  Example:  data processing hardware/software maintenance.

2520    Building Services

Companies hired to perform operational services related to the District's buildings.   Examples:  elevator service or pest control.

2530    Custodial Service Contract

Companies hired to perform custodial service contracts.

2550    Computer Maintenance

Agreements with companies for repairs and preventative maintenance services for the District's computer system.

2570    Grounds Maintenance

Expenditures related to contracted grounds maintenance.

2600    SPECIAL EXPENSES

2610    Commencement Exercises

Expenditures for graduation and capping ceremonies including academic regalia for employees and Board members; charged to Special Activities.

2620    Copyrights and Royalties

The fees paid by special agreement for rights to use printed materials, films, and performed music. 

2630    Accreditation Expense

Fees charged by accrediting agencies; food and lodging expenses of visiting accreditation teams while inspecting/evaluating the college and the cost of special services required by the visiting teams (clerical support, refreshments, etc.)

2640    Election Expense

Expenditures for conducting the Collin County Community College District elections.

2655    Meetings Expense

Expenditures for small group meetings as opposed to official functions.  Includes refreshments (coffee, cookies, etc.)

2660    Open House/Ground Breaking

Expenditures related to open house and/or ground breaking ceremonies.

3100    GENERAL SUPPLIES

3110    Supplies - Classroom

All supplies and expendable materials used in classroom instruction.

3120    Supplies - Office

Expenditures for materials used in the normal operation of an office.  The District will not pay for greeting cards, sympathy cards and items such as Kleenex.  These are considered personal items and should not be charged to the District.  Acceptable examples:   file folders, envelopes, stationery (includes letterhead), desk calendars, pencils, pens, erasers, bookends, ring binders, tape, etc.

3200    PRINTED MATERIALS (Bound library items - see 7700 accounts)

3210    Division Books and Booklets

Books and serial publications for departmental use.  This includes books used for reference purposes, but does not include purchase of library books.

3220    Subscriptions

Expenditures for the purchase of subscriptions to periodicals and newspapers.

3230    Tests and Testing Services

Expenditures for purchase of tests and test scoring services.

3300    SPECIAL SUPPLIES

3310    Supplies - Data Processing

Expenditures for materials and supplies which are standard stock items, used in the daily routine of operating data processing equipment.  Examples:  standard stock paper, printer ribbons, tapes, diskettes.

3320    Supplies - Library

Library only:  Expenditures for supplies used in the operation and administration of the library.  Examples:  book covers, book pockets, reserve book cards, reference labels, and label tape.

3330    Supplies - Audio-Visual

Expenditures for supplies used in operation of audio-visual equipment.

3340    Supplies/Photo Processing

Expenditures for supplies used in processing photographs.

3400    MAINTENANCE - GROUNDS KEEPING, PARTS, AND SUPPLIES

3410    Fertilizers and Chemicals - Grounds

Supplies and expenditures related to fertilizers, chemicals, and pesticides used on the college premises.

3420    Supplies - Electrical

Expenditures for parts and supplies to enhance the existing electrical system.   Examples:  Lighting fixtures, accessories, outlets.

3430    Supplies - Plumbing

Expenditures for parts purchased to replace plumbing equipment and also supplies used to restore plumbing equipment to its original condition.  Examples:  pipe, fittings, and grease traps.

3440    Supplies - Air Conditioning and Heating

Expenditures for air conditioning and heating equipment parts/supplies.   Examples:  air filters, water treatment chemicals, control parts, compressor parts.

3450    Supplies - Painting

Expenditures for painting or resurfacing.  Examples:  paint brushes, thinner, drop clothes, tape, concrete sealer.

3460    Supplies - Miscellaneous

All miscellaneous operating expenditures and maintenance supplies which do not relate to other accounts in this series.  Examples:  key blanks, lock parts, star drills, toggle bolts, small hand tools, screws and nuts.

3470    Supplies - Lumber and Other Building Materials

Expenditures for supplies and other materials used in minor repairs/remodeling.

3480    Supplies - Custodial

Expenditures for supplies used in daily custodial operations.  Examples:  paper towels, toilet paper, garbage bags, cleaning agents, etc.

3490    Supplies - Bookstore Operating

Expenditures for supplies used in the sales activity of the District's bookstores.

   4200    TRAVEL EXPENSES

4210    Travel - Local

Travel within the North Texas area required to carry out regular duties and responsibilities.  Expenditures are reported on a local travel form (mileage and miscellaneous expenses.)  Examples of miscellaneous expenses:  parking fees, tolls, business related meals.

4220    Professional Development

Travel for professional development within or outside the North Texas area which require the employee to either stay overnight or pay a registration fee.    Expenditures are reported on the Professional Leave form.  Examples:  mileage, car rental, airline tickets, taxi or bus fares, meals, registration fees, and hotel expenses.

4300    TRAVEL RELATED EXPENSES

4350    Employment Expenses

Expenditures for interviewing candidates for employment.  Example:  airfare, lodging, per diem, moving expenses, and companies which provide interviewing services.

4370    Vehicle Operating Expenses

Expenditures for operation of District-owned vehicles.  Examples:  Gas, oil, and other minor maintenance.

5100    CLASSROOM EXPENSES

5110    Field Trips

Expenditures for groups of students, accompanied by instructors, on educational trips.   The appropriate instructional budget shall be charged.  Examples:  transportation, registration fees, tour fees, insurance, food, and lodging.

5115    Travel Athletic

Expenditures for transporting college athletes to events-the appropriate auxiliary fund budget shall be charged.

5120    Recruitment Expenses

Expenditures for recruitment of potential college athletes-the appropriate auxiliary fund budget should be charged.

5200    DATA PROCESSING EXPENSES

5210    Data Processing - Production Allocation

Monthly charges for the actual computer costs and the percentage of overhead required to support the central data processing operation.

5215    Data Processing - Network Allocation

Monthly charges for the actual computer costs and the percentage of overhead required to support the network data processing system.

5220    Data Processing - Equipment Rental

Rental or lease of all computer equipment.  Examples:  disk drives, readers, printers, and terminals.

5230    Data Processing - Maintenance and Repair

Maintenance and/or repair of District-owned or leased equipment, on an as-needed basis.

5240    Data Processing - Software

Acquisition and maintenance of data processing programs.

5300    PRINTING EXPENSE

5310    Copier Expense

Monthly charges for copies made on campus copier machines, as well as copier jobs sent to outside firms.  Examples:  dittos, thermal masters, covers and binders, mimeographs, simple offset reproduction and supplies purchased for duplication.

5320    Printing - College Catalogs

Printing and other expenditures for the production of college catalogs.  The Public Information Office budget should be charged.

5330    Printing - Brochures and Handbooks

Printing, photography, layout, and other expenditures are charged to the Public Information Office budget.  The Continuing Education budget will be charged for any production expenditures directly related to their programs.  Examples: technical-vocational brochures, manuals, faculty calendars, and information folders.

5340    Printing - Forms

Forms printed by outside firms, whether stock forms or forms designed specifically for District use.  Examples:  payroll forms, receipts, disbursement checks, purchase orders, registration forms, financial aid forms, travel forms, and health records.

5350    Printing - Class Schedules

Printing and other expenditures related to the production of class schedules.

5360    Printing - Other

All other miscellaneous printing expenditures.  Examples:  invitations, flyers, letter, etc.

5400    UTILITIES

5420    Telephone

Monthly charges for regular phone service, equipment, installation, and other charges/credits.  Telephone expenses are prorated among all cost centers based on installed equipment.  Other charges and credits are the results of special work which has been requested.

5422    Internet Connections

Cable connection cost for the internet.

5425    Telephone - Mobile Phones

Monthly charge for mobile phones.

5430    Telephone - Long Distance

Monthly charges for long distance calls (does not include charges for local phone service.)

5440    Gas

Natural gas consumption.

5450    Water

Water consumption.

5460    Electricity

Electricity consumption.

5470    Stand-by Fuel

Diesel fuel consumption for the emergency generators.

5480    Utility Charges

Monthly charge for utilities, based on the number of square feet utilized by the auxiliary enterprises.

5490    Utility - Allocation

Allocation of the District's utilities costs based on square footage to the bookstore and food service division.

5500    REPAIRS

5510    Repairs - Classroom Equipment

Repairs, on an as-needed basis, to any type of classroom equipment involved in the teaching process.  Examples:  Calculators, lab equipment, and piano tuning.

5515    Repairs - Replacement Parts

The cost of replacing parts for office or classroom equipment.

5520    Repairs - Office Equipment

Repairs, on an as-needed basis, to any office equipment.

5530    Repairs - Machinery

Repairs, on an as-needed basis, to machinery that is not affixed to a building.

5540    Repairs - Vehicle

Repairs to District-owned/leased vehicles or self-propelled equipment.

5545    Repairs - Building Improvements

Improvements to a building structure which do not extend the useful life of the building.

5550    Repairs - Building Restoration

Normal restoration or mending of a building to original sound condition after damage, collapse, or decay.

5555    Repairs - Parking Lot/Roads

The cost of repairs for parking lots and roads.

5560    Repairs - Other

Repairs, which cannot be properly classified in any of the above categories, will be charged to this account and to the appropriate cost center.

5570    Repair/Replacement - Built-in Equipment

The cost of repairing or replacing any equipment that is affixed permanently to a building.

5580    Grounds Renovation

Expenditures for site renovation.

5600    INSURANCE

5610    Insurance - Property

Premiums for building and contents against fire and extended coverage (natural disasters), explosion, vandalism, and malicious mischief.

5620    Insurance - Liability

Premiums on any liability insurance carried by the District.  Note that vehicle insurance is charged to account 5640-Vehicle Insurance.  Example:  third party liability.

5630    Insurance - Fidelity Bond

Premiums for employee honesty bond, public official bond, or other fidelity coverage.

5640    Insurance - Vehicle

Premiums for insurance carried on all vehicles and self-propelled equipment.   Example:  collision, theft, combined additional coverage and bodily injury.

5645   Boiler insurance

Premiums on insurance coverage for air conditioning, refrigeration units, boiler and pressure vessel units.

5650    Insurance - Student Travel

Premiums on insurance coverage for CCCCD sponsored student travel.

5655    Student Liability Insurance

Premiums on insurance coverage for CCCCD students enrolled in any of the medical/dental programs.

5660    Non-Insured Expense

Deductible amounts paid on insurance claims and amounts paid over and above the stated coverage.

5670    Insurance - Art Exhibits

Premiums on insurance coverage for art exhibits.

5700    OTHER EXPENSES

5705    Postage

Postage meter charges are identified and charged to appropriate cost centers.   Includes postage stamp purchases and special bulk mailings for specific cost centers.

5710    Cash - Over/Short

All amounts that cannot be accounted for in the daily accounting of cash funds will be recorded immediately.

5715    Bad Debt Expense

All expenditures incurred when receivables cannot be collected.

5720    Interest Expense

Interest charged by the bank for amount borrowed against line of credit.

5725    Inventory Variance

Variance between inventory account balance and physical inventory count.

5730    Memberships

Institutional (not individual) memberships in professional organizations, charged to cost center 230205.  Examples:  TJCTA, NACUBO, SACS.

5735    Official Functions

Expenditures for meetings and luncheons officially sponsored by and benefiting the District as a whole.  These expenditures are charged to 230205.  Expenditures should not be made for functions benefiting individual employees.  Examples:   Official banquets, meals for college guests and retirement parties.

5740    Advertising

All media communication to induce public interest, support, response or approval; charged to the appropriate cost center.  Examples:  Legal bids, classified ads for personnel, class schedules and financial statements published in local newspapers.

5745    Promotional Activities

Expenditures (excluding salaries) for exhibits, booths, and other promotional activities.  Examples:  Public relations expenses, set-up and knock-down costs of exhibits.

5750    Freight

Expenditures for transportation paid separate from the material shipped.  Expenses are charged to the appropriate cost center.  The bookstore uses this account for freight out only.

5755    Other Student Activity Expenses

Miscellaneous expenditures related to student meetings or activities if not budgeted under specific expense accounts.

5760    Bank Service Charge

Charges for services performed by the depository bank on a monthly basis.

5761    Credit Card Charges

Discount rate charged by credit card company for credit card transactions.

5765    Miscellaneous Expenditures

All unclassified minor expenditures are recorded in this account and charged to appropriate cost center.  Charges should be kept to a minimum.

5770    Awards/Special Expenditures

Faculty awards such as plaques and certificates.

5780    Audit Exceptions - Grants

Grant expenditures later determined to be non-allowable.

5790    Support Services

Services necessary to enable an individual to participate in training under a grant program.  These services include:  transportation, health care, special services and materials for the handicapped, child care, meals, temporary shelter, financial counseling and other reasonable expenditures required for participation in the training program.

5795    Job Search Expenditures

Expenditures to pay for membership fees in professional organizations, workshop and motivational seminar registration fees, conference fees, and networking costs for grant program participants.

5805    Services for Disabled Students

Expenditures related to services provided for disabled students.

5810    Indirect Cost Recovery

Expenditures allowed under contract/grant indirect cost recovery.

5905    Honor's Program

Expenditures related to the Honor's Program.

5910    All College Council

Expenditures related to the All College Council functions.

5911    Foundation

5912    PTK

5913    PSI BETA

5915    Faculty Senate

5920    Connections

5925    Curriculum Resources

5930    Human Relations

5935    Self Study

5940    Marketing

5945    ADA Requirements

5946    Celebration of Cultures

5960    Art Gallery

5961    SAFAC

5962    Job Fair Expenses

5986    Athletic Camps

6100    Financial Aid:  TPEG, SEOG, PELL grants, etc.

Financial aid expenditures (TPEG, SEOG, PELL, grants, etc.)

6400    MINOR EQUIPMENT (Purchase price must be greater than $499.00 and less than $5,000.00)

6410    Minor Equipment - Instructional

Expenditures for the purchase of any type of equipment to be used in the teaching process.

6420    Minor Equipment - Non-instructional

Expenditures for equipment used in the office and support areas.  Examples:   Postage meter, copiers, calculators, etc.

6430    Minor Equipment - Physical Plant

Expenditures for equipment used in the operation of the physical plant.  Examples:   Power sprayers, vacuum cleaners, time clocks

6440    Minor Equipment - Special

Expenditures for equipment not properly classified in other accounts.

6470    Minor Equipment - Data Processing

Expenditures for equipment utilized in support of centralized data processing services.

6500    MINOR FURNITURE (Purchase price must be greater than $499.00 and less than $5,000.00)

6510    Minor Furniture - Instructional

Expenditures for the purchase of any type of furniture used in the teaching process.   Examples:  supply cabinets, tables, chairs, desks.

6520    Minor Furniture - Office

Expenditures for furniture to be used in the daily administration process.   Examples:  bookcases, filing cabinets, desks, chairs.

6530    Minor Furniture - Special

Expenditures for furniture of a special nature not properly classified within other accounts.

6600    MINOR MATERIALS (Purchase price must be greater than $499.00 and less than $5,000.00)

6610    Minor Materials - Instructional

Expenditures for purchasing teaching materials.

6620    Minor Materials - Office

Expenditures for the purchase of materials used in the daily administration process.

6630    Minor Materials - Operations and Maintenance

Expenditures for the purchase of materials to be used in the operation/maintenance process.

6640    Minor Materials - Special

Expenditures for the purchase of materials that are not clearly identified in one of the other accounts in this series.

6650    Computer Systems - Mainframe

Computer Systems to maintain the District administrative software.

6670     Data Processing Software

SCT software or upgrades to SCT software

6680     Telephone System

Expenditures for the purchase or upgrade of the telephone system.

7400     CAPITALIZED FURNITURE (Unit purchase price must exceed $4,999.99)

7410     Capital Equipment - Instructional

Expenditures for the purchase of any type of equipment to be used in the teaching process.

7420     Capital Equipment - Non-instructional

Expenditures for equipment used in the office and support areas.

7430      Capital Equipment - Physical Plant

Expenditures for equipment used in the physical plant.

7440      Capital Equipment - Special

Expenditures for equipment not properly classified in other accounts.

7450      Vehicles - Purchase

Expenditures for the purchase of vehicles.

7470      Capital Equipment - Data Processing

Expenditures for equipment utilized in support of centralized data processing services.

7500      CAPITALIZED EQUIPMENT (Unit purchase price must exceed $4,999.99)

7510     Capital Furniture - Instructional

Expenditures for the purchase of any type of furniture used in the teaching process.

7520     Capital Furniture - Office

Expenditures for furniture to be used in the daily administration process.

7530      Capital Furniture - Special

Expenditures for furniture of a special nature not properly classified within other accounts.

7600     CAPITALIZED MATERIALS (Unit purchase price must exceed $4,999.99)

7610     Capital Materials - Instructional

Expenditures for purchasing capital teaching materials.

7620     Capital Materials - Office

Expenditures for the purchase of capital materials used in the daily administration process.

7630      Capital Materials - Operations and Maintenance

Expenditures for the purchase of capital materials used in the operation/maintenance process.

7640     Capital Materials - Special

Expenditures for the purchase of capital materials that are not clearly identified in one of the other accounts in this series.

7650     Computer Systems

Computer Systems to maintain District Administrative software.

7670      Data Processing Software

SCT software or upgrades to SCT software.

7680      Telephone System

Expenditures for the purchase or upgrade of the telephone system.

7700    LIBRARY ITEMS

7710    Library Books

Expenditures for the purchase of library books.

7720    Bound Periodicals/Papers

Expenditures for bound serial publications, including bound periodicals, for general use by the institution's library.  Example:  Reader's Guide to Periodical Literature

7730    Films and Tapes

Expenditures for the purchase of films and tapes to be used for more than one year.   The majority of purchases charged to this account are made by the LRC.   Examples:  Films, video cassettes, microfilm, phono discs and tapes.

7740    Equipment - Audio-visual

Expenditures for the purchase of audio-visual equipment for the LRC.