OBJECT CLASSIFICATION CODES
Systems and Procedures
A Division of The Corporate Controller's Office
IN

SIMBA GENERAL LEDGER (GL) ACCOUNTS AND PAYMENT DECISION MATRIX

Effective September 8, 2021

Numeric listing of SIMBA general ledger (GL) account codes:

NOTE: To find a particular type of asset, liability, revenue, personal expense, or non-personnel expense, etc. by name, use the Search or Find function (i.e., Ctrl-F) of your Web Browser to search this document. Net Assets are only displayed by range.

Assets:

Liabilities:

Net Assets

Revenue GL Accounts

Revenue GL Account

1st Digit 2nd & 3rd Digits 4th - 8th Digits
4 10 - Tuition Detail
4 20 - Student Fees Detail
4 30 - Governmental Sources Detail
4 40 - Private Sources Detail
4 50 - Gifts & Pledges Detail
4 55 - Recovery of Indirect Costs Detail
4 60 - Investment Detail
4 70 - Sales & Services for Educational Activities Detail
4 80 - Auxiliary & University Services Detail
4 90 - Other Detail

General Ledger Revenue Accounts

GL Account Number GL Account Section GL Account Subsection SIMBA GL Account/Commitment Item Description
4xxxxxxx Revenue New in SIMBA New in SIMBA
41xxxxxx Revenue Tuition New in SIMBA
42xxxxxx Revenue Student Fees New in SIMBA
43xxxxxx Revenue New in SIMBA New in SIMBA
4301xxxx Revenue State Appropriations New in SIMBA
4302xxxx Revenue Sponsored Awards New in SIMBA
4401xxxxx Revenue Private Sources Private Grants
450xxxxx Revenue Gifts & Pledges New in SIMBA
455xxxxx Revenue Government Use/Management Fee New in SIMBA
46xxxxxx Revenue Investment New in SIMBA
47xxxxxx Revenue Sales and Service for Educational Activities New in SIMBA
48xxxxxx Revenue Auxiliary & University Services New in SIMBA
4801xxxx Revenue Auxiliary & University Services Bryce Jordan Center
4802xxxx Revenue Auxiliary & University Services Hospitality
4803xxxx Revenue Auxiliary & University Services Airport
48031xxx Revenue Auxiliary & University Services General Stores
48032xxx Revenue Auxiliary & University Services Lion Surplus
48033xxx Revenue Auxiliary & University Services Procurement Services
4804xxxx Revenue Auxiliary & University Services Transportation
4805xxxx Revenue Auxiliary & University Services Multimedia & Print Center
4806xxxx Revenue Auxiliary & University Services Housing & Food Services
4807xxxx Revenue Auxiliary & University Services Intercollegiate Athletics
4811xxxx Revenue Auxiliary & University Services Office of Physical Plant (OPP)
48121xxx Revenue Auxiliary & University Services Buildings & Grounds
48122xxx Revenue Auxiliary & University Services Service Garage
4813xxxx Revenue Auxiliary & University Services OPP Stores
4814xxxx Revenue Auxiliary & University Services Energy & Engineering
4815xxxx Revenue Auxiliary & University Services Work Control
4816xxxx Revenue Auxiliary & University Services Environmental Health & Safety (EHS)
4817xxxx Revenue Auxiliary & University Services Planning, Design, and Properties
4818xxxx Revenue Auxiliary & University Services Design and Construction
49xxxxxx Revenue Other New in SIMBA

Expense GL Accounts

Expense GL Account

1st Digit 2nd Digit 3rd & 4th Digits 5th - 7th Digits 8th Digit
5 1 = Personnel 10, 11, & 15 - Salaries Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 1 = Personnel 20 - Hourly Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 1 = Personnel 25 - Other Compensation Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 1 = Personnel 30 - Overtime & Holiday - Salary Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 1 = Personnel 35 - Overtime - Hourly Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 1 = Personnel 40 & 45 - Fringes & Burdening Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 2 = Non-Personnel Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 3 = Capitalized Expense Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 4 = Overhead Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 5 = Business Area Allocations Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 7 = Clearing Accounts Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance
5 9 = Interfund Transfers Detail Detail 0 - Allowable under Uniform Guidance
1 - Unallowable under Uniform Guidance

General Ledger Personnel Expense (51 range) Account numbers

General Ledger Number General Ledger Account Section General Ledger Subsection SIMBA General Ledger Sub-subsection
5xxxxxxx Expenses New in SIMBA New in SIMBA
51xxxxxx Expenses Personnel New in SIMBA
511xxxxx Expenses Personnel Salary
512xxxxx Expenses Personnel Hourly
5125xxxx Expenses Personnel Other Compensation - One Time Payments
5130xxxx Expenses Personnel Overtime - Holiday Expense - Salary
5135xxxx Expenses Personnel Overtime- Hourly
5140xxxx Expenses Personnel Fringes & Burdening
5145xxxx Expenses Personnel Authorized Absence

General Ledger Non-Personnel Expense (52 range) Account Numbers

General Ledger number General Ledger Account Section General Ledger Subsection SIMBA General Ledger Sub-subsection
52xxxxxx Expenses Non-Personnel New in SIMBA
5203xxxx Expenses Non-Personnel Strategic Communications
5209xxxx Expenses Non-Personnel Benefits
5212xxxx Expenses Non-Personnel Central Services
5221xxxx Expenses Non-Personnel General Office Expenses and Supplies
5224xxxx Expenses Non-Personnel Cost of Goods Sold
5227xxxx Expenses Non-Personnel Equipment (Non-Capitalized)
5228xxxx Expenses Non-Personnel Fabrication Expenses
5230xxxx Expenses Non-Personnel IT (including non-capitalized IT equipment)
5233xxxx Expenses Non-Personnel Leases-Rentals
5236xxxx Expenses Non-Personnel Maintenance-Repairs-OPP Services
5239xxxx Expenses Non-Personnel Event Costs
5242xxxx Expenses Non-Personnel Memberships
5245xxxx Expenses Non-Personnel Participant Support Costs
5257xxxx Expenses Non-Personnel Royalties, Fees & Use Charges
5260xxxx Expenses Non-Personnel Services - External
5261xxxx Expenses Non-Personnel Services - Internal
5262xxxx Expenses Non-Personnel Service Centers - Departmental Recharge
5263xxxx Expenses Non-Personnel Service Centers - Core Facility
5264xxxx Expenses Non-Personnel Service Center - Specialized
5266xxxx Expenses Non-Personnel Student Aid
5269xxxx Expenses Non-Personnel Sub-Contracts
5278xxxx Expenses Non-Personnel Travel & Conferences
5281xxxx Expenses Non-Personnel Utilities
5290xxxx Expenses Non-Personnel Construction Contractor Expenses
5299xxxx Expenses Non-Personnel Asset Settlement
53xxxxxx Expenses Non-Personnel Expenses Capitalized
5330xxxx Expenses Non-Personnel Equipment Capitalized
5340xxxx Expenses Non-Personnel Equipment Capitalized - IT related
5350xxxx Expenses Non-Personnel Land, Building, & Infrastructure
54xxxxxx Expenses Non-Personnel Expense Overhead
5410xxxx Expenses Non-Personnel F&A Rate Organized Research
5420xxxx Expenses Non-Personnel F&A Instruction
5430xxxx Expenses Non-Personnel ARL non-fee
5440xxxx Expenses Non-Personnel ARL Fee
5450xxxx Expense Non-Personnel Other F&A
55xxxxxx Expenses Non-Personnel Allocation - Internal Seed Grant - Revenue Sharing
5510xxxx Expenses Non-Personnel Cost Allocation
5520xxxx Expenses Non-Personnel ABS Allocations
5530xxxx Expenses Non-Personnel Internal Seed Grant Allocations
5540xxxx Expenses Non-Personnel Revenue Sharing
5550xxxx Expenses Non-Personnel Burden Adjustments
59xxxxxx Expenses Non-Personnel Transfers

COMPLETE GENERAL LEDGER LIST WITH IBIS COMPARISONS

The following tables display the general ledger expense account number breakdown including comparisons to IBIS object codes. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system.

NOTE: By definition - Inter-campus means between two campuses and Intra-campus mean within or inside one campus.

It is important to note that there are not necessarily 1 to 1 matches between SIMBA general ledger accounts and IBIS object codes. In some instances, there are many SIMBA general ledger accounts to a single IBIS object code and in some instances several IBIS object codes relate to a single SIMBA account.

Complete General Ledger Account

Assets:

All Asset general ledger accounts will range between 10000000 - 19999999. These general ledger accounts pertain to Central Accounting

The following table displays a small subset of the general ledger asset account number. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system. Additional information has been provided, within the table, to assist in the identification of correct asset general ledger account numbers.

To find a particular type of asset by name or former IBIS object code, click Ctrl-F within the document and enter the information in the pop-up box on your screen.

SIMBA GL Account/Commitment Item SIMBA GL Account/Commitment Item Description (as it appears in SIMBA) SIMBA Full GL Account/Commitment Item Description NOTES: IBIS Object Code
10000000 Claim on Cash Claim on Cash
11000000 - 11999999 Various Cash & Investments Contact Treasury for detail account information
12000000 Deposits For Others Deposits Held For Others
12500000 Accts Rec Student Accounts Receivable Student
13000000 Trade Receivables Trade Receivables
13010210

New as of 3/29/2021
Misc Student Accts Miscellaneous Student Accounts World Campus use New is SIMBA
13010220

New as of 3/29/2021
CE 3rd Prty Bill CE 3rd Party Billing Clearing World Campus use New is SIMBA
13010230

New as of 3/29/2021
WC 3rd Prty Bill World Campus 3rd Party Billing Clearing World Campus use New is SIMBA
13010240

New as of 3/29/2021
AR University Press AR University Press Libraries use New is SIMBA
13010250

New as of 4/15/2021
Military Tuit Asst Military Tuition Assistance World Campus use New is SIMBA
14001010 Loans to Students Loans to Students
14500000 Inventories Inventories
15010010 Prepaid Expenses Prepaid Expenses  
17500000 Investment in plant Investment in plant
18500000 - 18509999 Investments Contact Treasury for detail account information
19010010 Oth Long Term Assets Other Long Term Assets

Liabilities

All Liability general ledger accounts will range between 20000000 - 29999999. These general ledger accounts pertain to Central Accounting. Individual account details will be available in SIMBA.

The following table displays a small subset of the general ledger asset account number. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system. Additional information has been provided, within the table, to assist in the identification of correct asset general ledger account numbers.

To find a particular type of asset by name or former IBIS object code, click Ctrl-F within the document and enter the information in the pop-up box on your screen.

SIMBA GL Account/Commitment Item SIMBA GL Account/Commitment Item Description (as it appears in SIMBA) SIMBA Full GL Account/Commitment Item Description NOTES: IBIS Object Code
21000000 Accounts Payable Accounts Payable
21006010

New as of 3/17/2021
Escheat Reserve Escheat Reserve Liability account to record stale dated, uncashed checks prior to sending to the state for escheatment process 0740
21501000

New as of 8/30/2021
Ref US Govt Loan Cur Refundable US Governmental Student Loans Current For use in recording current liability refundable US Government Student Loans for Financial Statement Reporting
22000000 Deferred Revenue Deferred Revenue
26000000 Dep Held Custody Oth Deposits Held in Custody for Others
26003550

New as of 12/18/2020
Penn Stater Sales Tax Penn Stater Sales Tax Liability account to capture sales tax collected by the Penn Stater N/A
26005000 Gifts Gifts
26500010 NC Deferred Revenue Non-Current Deferred Revenue
29000010 Other NC Liab Other Non-Current Liabilities

Revenue

The following table displays the general ledger revenue account number breakdown. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system. Additional information has been provided, within the table, to assist in the identification of correct revenue general ledger account numbers.

This is an expandable table. The fourth column of the table contains notes pertaining to the use of that particular GL account number. Expandable ("parent") rows appear in bold font with a gray background. Clicking anywhere in a "parent" row reveals the "child" rows available for use. Clicking again in that row will compress or "hide" the associated information. Each "child" GL account number is indented to represent association to that "parent" row.

To find a particular type of revenue by name or former IBIS object code, click Ctrl-F and enter the information in the pop-up box on your screen. It is important to note that the entire table must be expanded in order to search hidden rows. Click the "Toggle Collapse/Show All" button appearing at the top of the table to expand the full table. To expand all tables simultaneously, click the "Global Expand/Collapse" button located in the lower right hand corner.

SIMBA GL Account/Commitment Item SIMBA GL Account/Commitment Item Description (as it appears in SIMBA) SIMBA Full GL Account/Commitment Item Description NOTES: IBIS Object Code
41010000 Tuition - Budget Only Tuition - Budget Only Do not post to this account, click in row to expand for more detailed options 0020
41010100 Resident Tuition - Bdt Only Resident Tuition - Budget Only Do not post to this account, click in row to expand for more detailed options 0020
41010110 Res Low Div Tuition Resident Lower Division Tuition 0020
41010120 Res Upp Div Tuition Resident Upper Division Tuition 0020
41010130 Res Upp Div Dif Tuit Resident Upper Division Differential Tuition 0020
41010150 Res Graduate Tuit Resident Graduate Tuition 0020
41010160 Res Grad Diff Tuit Resident Graduate Differential Tuition 0020
41010170 Res Cont Ed Tuition Resident Continuing Education Tuition 0020
41010200 Non-Resident Tuition - Bdt Onl Non-Resident Tuition - Budget Only Do not post to this account, click in row to expand for more detailed options 0020
41010210 Non-Res Low Div Tuit Non-Resident Lower Division Tuition 0020
41010220 Non-Res Upp Div Tuit Non-Resident Upper Division Tuition 0020
41010230 Non-Res Upp Div Diff Non-Resident Upper Division Differential 0020
41010250 Non-Res Grad Tuition Non-Resident Graduate Tuition 0020
41010260 Non-Res Grad Diff Tu Non-Resident Graduate Differential Tuition 0020
41010270 Non-Res Cont Ed Tuit Non-Resident Continuing Education Tuition 0020
41010280 Other Tuition Other Tuition 0020
42000000 Student Fees - Bdt Only Student Fees - Budget Only Do not post to this account, click in row to expand for more detailed options 0020
42050300 Studnt Initiated Fee Student Initiated Fee 0020
42050500 Intn Undergrad Fee International Undergraduate Fee 0020
42050600 Enrollment Fee Enrollment Fee 0020
42050700 Schreyers Honors Fee Schreyer's Honors College Fee 0020
42050800 Misc Student Fees Miscellaneous Student Fees Includes Credit by Portfolio 0029
42050900 Surcharge Surcharge 0029
42050950 IST Surcharge Minor IST Surcharge Minor 0029
42051000 Graduate Admission Graduate Admission 0025
42051010 Dissertation Fee Dissertation Fee New in SIMBA
42051020 Application Fee Application Fee 0021, 0022
42051030 Transfer Fee Transfer Fee New in SIMBA
42051040 Late Payment Fee Late Payment Fee 0024
43010100 State Appropriation State Appropriation 0061
43010600 Dept of Genl Service Department of General Services 0067
43020200 Sponsored Awards Sponsored Awards 0040
43030100 Federal Student Suppt Federal Student Support Federal money for Federal Work Study, FSEOG, and CARES Act Funding New in SIMBA
44010110 Private Grants Private Grants 0066
45000010 Gifts Gifts 0041
45000020 Trustee Match 10% Trustee Match 10% 0050
45000030 Trustee Match 5% Trustee Match 5% 0051
45000040 Centennial Match Inc Centennial Match Income - Bursar Use Only 0052
45000050 AGPS Match AGPS Match 0054
45000060 Fixed Assets Gifts Fixed Assets Gifts New in SIMBA
45000070 Invest Earning-Pool Investment Earnings Pooled Funds - Bursar Use Only 0042
45000080 Revert Inc to Princ Revert Income to Principal - Endow Funds - Bursar Use Only 0048
45000090 Tsfr-from Othr Funds Transfer from Other Funds - Bursar Use Only 0049
45000100 Tsfr-from Endow Fund Transfer from Endow Fund - Bursar Use Only 0046
45000110 Tsfr-from Loan Funds Transfer from Loan Funds - Bursar Use Only 0047
45500010 Recovery Ind Costs Recovery of Indirect Costs New in SIMBA
45500020 Govt Use Charge Government Use Charge 0062
45500030 Management Fee Management Fee 0062
45500090 Manual Fee Adj Manual Fee Adjustment 0062
46000010 Income - MM - Interest Income - Money markets - Interest
46000020 Income Unit - Intrst Income - Unitization statement - Interest
46000030 Fee-Exp pd - unit Fee - Expenses paid - Unitization statement
46000040 Realized G-Loss Unit Investments - Realized Gain/Loss Unitization Statement
46000050 Accrued Inc - Unit Accrued income - Change - Unitization statement
46000060 Unreal G-L Unit Unrealized gain-loss - Unitization statement
46000070 Income Unit - DVD Income - Unitization statement - Dividend
46000080 Income Unit - OI Income - Unitization statement - Other Income
46000090 NEF - Interest Income - NEF statement - Interest
46000100 NEF - Dividend Income - NEF statement - Dividend
46000110 NEF -OI Income - NEF statement - Other Income
46000120 NEF - FeeExp pd Fee - Expenses paid - NEF statement
46000130 NEF - Realized G-L Realized gain/loss - NEF statement
46000150 NEF - Unrealized G-L Unrealized gain/loss - NEF statement
46000200 Annuity - Incom Income - Annuity statement - Other Income
46000220 Annuity - Fee-Ex Fee - Expenses paid - Annuity statement
46000230 Annuity - RizG-L Realized gain/loss - Annuity statement
46000240 Annuity-Distr Distributions - Annuity statement
46000250 Annuity-UnrlG-L Unrealized gain/loss - Annuity statement
47000000 Sales Service-Bdt Onl Sales Service Educational Activities - Budget Use Only Do not post to this account, click in row to expand for more detailed options 0030
47000100 Psychology Clinic Psychology Clinic 0030
47000200 Penn State Press Penn State Press Penn State Press Use only - click in row to expand for more detailed options 0030
47000201 Pr-Subsidy Penn State Press - Subsidy 0030
47000202 Pr-Advertising Penn State Press - Advertising 0030
47000203 Pr-Elect Subscript Penn State Press - Electronic Subscriptions 0030
47000204 Pr-JSTOR Penn State Press - JSTOR 0030
47000205 Pr-Open Access Penn State Press - Open Access 0030
47000206 Pr-Permissions Penn State Press - Permissions 0030
47000207 Pr-Print Subscript Penn State Press - Print Subscriptions 0030
47000208 Pr-Project Muse Penn State Press - Project Muse 0030
47000209 Pr-Rights Penn State Press - Rights 0030
47000210 Pr-Society Penn State Press - Society 0030
47000300 Production Services Production Services 0030
47000400 Police-Safe Sp Eve Police & Safety - Special Event Billing 0030
47000500 OSVPR Inst Fac Use OSVP Research Institute Facility Use 0030
47001000 Internal Service Ctr Internal Service Centers 0030, 0463
47001100 External Service Ctr External Service Centers Charged 0030
47001300 Academic Camps Academic Camps 0030
47001400 Athletic/Sport Camps Athletic/Sport Camps 0030
47001600 Cadaver Lab sales Cadaver Lab Sales 0030
47001700 Drug & Alcoh Counsel Drug & Alcohol Counseling 0030
47001800 Health Center Serv Health Center Services 0030
47002000 Parking Tickets/Fine Parking Fees & Tickets/Fines 0030
47002100 Conference Services Conference Services 0030
47002200 Aquatic Center Aquatic Center 0030
47002400 Inst State & Reg Aff Institute for State & Regional Affairs 0030
47002500 Perform Arts Ticket Performing Arts/Theatre Ticket Sales 0030
47002600 Facility Usag/Rental Facility Usage/Rental 0030
47002650 Equipment Usage Equipment Usage 0030
47002900 Club Fundraising Club Fundraising 0030
47003000 Fundrais No Donor Fundraising No Donor Credit 0030
47003100 Gift Certificates Gift Certificates 0034
47003200 Sponsorships Sponsorships 0030
47003300 Sales of Univ Prop Sales of University Property 0030
47003400 Program Income Program Income 0033
47003500 Supp Other Units Support From Other Units Includes for use when ordering Prenumbered Receipt Books from the Office of Systems & Procedures 0035
47003510 Sub Assoc Dept Subsidy From Associated Department 0035
47003520 Supp Sub Corp Support From Subsidiary Corporation 0039
47003530 Central Budget Alloc Central Budget Allocation For general Use (College of Medicine click in row to expand for more detailed options if needed) New in SIMBA
47003540 COM Cen Budg All Sal College of Medicine (COM) Central Budget Allocation Salary New in SIMBA
47003550 COM Cen Budg All Fri College of Medicine (COM) Central Budget Allocation Fringe New in SIMBA
47003560 COM Cen Budg All Oth College of Medicine (COM) Central Budget Allocation Other New in SIMBA
47003570 Provost Central Support Provost Central Support   New in SIMBA
47003580 Supp Summer Session Support Summer Session Central allocations from the Budget Office New in SIMBA
47003590 Support World Campus Support World Campus Central allocations from World Campus New in SIMBA
47003599 Beginning Balance Beginning Balance Budget Budget Office use only - to support the carryover budget and used for reporting the Beginning Balance for each Business Area New in SIMBA
47003600 Membership Membership Income 0030
47003700 Event Registration Event Registration 0030
47003800 NonCred Cert Prg Non-Credit and Certificate Programs 0030
47003900 Sales Edu Mat Sales of Educational Materials 0030
47004000 Library Fees Library Fees 0030
47004010 Course and Class Fee Course and Class Fees 0030
47004020 Other Chgs LionPath Other Charges LionPATH 0030
47004100 Fitness Recr Ctr Fitness Center/Recreation Center 0030
47004120 IT Charges IT Charges 0030
48000000 Auxiliary Ent-Bdt Only Auxiliary Enterprises - Budget Only Do not post to this account, click in row to expand for more detailed options 0030
48010000 Bryce Jordan Center Bryce Jordan Center (BJC) Bryce Jordon Center use only - click in row to expand for more detailed options 0030
48010010 Sales - Prom Rent BJC Sales Income - Promoter Rent 0030
48010020 Sales-In-House Rent BJC Sales Income - In-House Rent 0030
48010030 Sales - Box Office BJC Sales Income - Box Office 0030
48010040 Sales - Concessions BJC Sales Income - Concessions 0030
48010050 Sales - Merchandise BJC Sales Income - Merchandise 0030
48010060 Sales - Parking BJC Sales Income - Parking 0030
48010070 Sales - Advertising BJC Sales Income - Advertising 0030
48010080 Sales - Sponsorship BJC Sales Income - Sponsorship 0030
48010090 Sales - Equip Rent BJC Sales Income - Equipment Rental 0030
48010100 Sales - Labor BJC Sales Income - Labor 0030
48010110 Sales - Catering BJC Sales Income - Catering 0030
48010120 Sales-3Rd Party Spon BJC Sales Income - 3Rd Party Sponsor 0030
48010130 Sales - Theatre BJC Sales Income - Theatre 0030
48010140 Other - Fac Fee BJC Other Income - Facility Fee 0030
48010150 Other - Prov Def BJC Other Income - Provision for Deferred Maintenance 0030
48020000 Hospitality Revenue Hospitality Revenue Hospitality Use only - click in row to expand for more detailed options 0030
48020100 NLI Laundry Revenue Hospitality - Nittany Lion Inn Laundry Revenue 0030
48020200 TPS Laundry Revenue Hospitality - The Penn Stater Laundry Revenue 0030
48020300 PSU Campus Laundry Hospitality - PSU Campus Laundry Revenue 0030
48020400 Ext PSU Laundry Hospitality - External PSU Laundry Revenue 0030
48021010 Group Assoc Taxable Hospitality - Group Association Taxable 0030
48021020 Group Assoc Non-Tax Hospitality - Group Association Non-Taxable 0030
48021030 Group Corporate Hospitality - Group Corporate 0030
48021040 Group Airlines Hospitality - Group Airlines 0030
48021050 Group Government Hospitality - Group Government 0030
48021060 Group Penn State Hospitality - Group Penn State 0030
48021070 Group PSU Spe Footb Hospitality - Group PSU Special/Football 0030
48021080 Group SMERF Hospitality - Group SMERF 0030
48021090 Group PSU Con&DistED Hospitality - Group PSU Continuing and Distance Education (C&DE) 0030
48021100 Group PSU Exec Mgmt Hospitality - Group PSU Exec Management 0030
48021110 Group Package Hospitality - Group Package 0030
48021120 Trans Penn State Hospitality - Transient Penn State 0030
48021130 Trans Corporate Hospitality - Transient Corporate 0030
48021140 Trans Government Hospitality - Transient Government 0030
48021150 Trans Rack Hospitality - Transient Rack 0030
48021160 Trans Leisure & Soc Hospitality - Transient Leisure and Social 0030
48021170 Trans Special Hospitality - Transient Special 0030
48021180 Trans PSU Social Hospitality - Transient PSU Social 0030
48021190 Trans PSU Spe Footb Hospitality - Transient PSU Special/Football 0030
48021200 Trans PSU Commonweal Hospitality - Transient PSU Commonwealth 0030
48021210 Trans Package Hospitality - Transient Package 0030
48021220 Food Room Serv Brfs Hospitality - Food Room Service Breakfast 0030
48021230 Food Rm Serv Lunch Hospitality - Food Room Service Lunch 0030
48021240 Food Rm Serv Dinner Hospitality - Food Room Service Dinner 0030
48021250 Food Rest Conf Break Hospitality - Food Restaurant Conferee Breakfast 0030
48021260 Food Rest Conf Lunch Hospitality - Food Restaurant Conferee Lunch 0030
48021270 Food Rest Conf Dinn Hospitality - Food Restaurant Conferee Dinner 0030
48021280 Food Rest Trans Brkf Hospitality - Food Restaurant Transient Breakfast 0030
48021290 Food Rest Trans Lnch Hospitality - Food Restaurant Transient Lunch 0030
48021300 Food Rest Trans Dinn Hospitality - Food Restaurant Transient Dinner 0030
48021310 Food Rest Trans Brch Hospitality - Food Restaurant Transient Brunch 0030
48021320 Food Bar Lunch Hospitality - Food Bar Lunch 0030
48021330 Food Bar Dinner Hospitality - Food Bar Dinner 0030
48021340 Food Bnqt PSU Breakf Hospitality - Food Banquet PSU Breakfast 0030
48021350 Food Bnqt PSU Lunch Hospitality - Food Banquet PSU Lunch 0030
48021360 Food Bnqt PSU Dinner Hospitality - Food Banquet PSU Dinner 0030
48021370 Fd Bnqt PSU Off-Prem Hospitality - Food Banquet PSU Off-Premise 0030
48021380 Fd Bnqt PSU Cul Expr Hospitality - Food Banquet PSU Culinary Express 0030
48021390 Fd Bnqt PSU Recep Hospitality - Food Banquet PSU Reception 0030
48021400 Food Bnqt Breakfast Hospitality - Food Banquet Breakfast 0030
48021410 Food Banquet Lunch Hospitality - Food Banquet Lunch 0030
48021420 Food Banquet Dinner Hospitality - Food Banquet Dinner 0030
48021430 Food Bnqt Off-Premis Hospitality - Food Banquet Off-Premise 0030
48021440 Food Bnqt Cul Expr Hospitality - Food Banquet Culinary Express 0030
48021450 Food Banquet Recept Hospitality - Food Banquet Reception 0030
48021460 Bvrg Rm Srv Brfast Hospitality - Beverage Room Service Breakfast 0030
48021470 Bvrg Rm Srv Lunch Hospitality - Beverage Room Service Lunch 0030
48021480 Bvrg Rm Srv Dinner Hospitality - Beverage Room Service Dinner 0030
48021490 Bvrg Rest Conf Break Hospitality - Beverage Restaurant Conferee Breakfast 0030
48021500 Bvrg Rest Conf Lunch Hospitality - Beverage Restaurant Conferee Lunch 0030
48021510 Bvrg Rest Conf Dinn Hospitality - Beverage Restaurant Conferee Dinner 0030
48021520 Bvrg Rest Tran Break Hospitality - Beverage Restaurant Transient Breakfast 0030
48021530 Bvrg Rest Tran Lunch Hospitality - Beverage Restaurant Transient Lunch 0030
48021540 Bvrg Rest Tran Dinn Hospitality - Beverage Restaurant Transient Dinner 0030
48021550 Bvrg Rest Tran Brch Hospitality - Beverage Restaurant Transient Brunch 0030
48021560 Beverage Bar Lunch Hospitality - Beverage Bar Lunch 0030
48021570 Beverage Bar Dinner Hospitality - Beverage Bar Dinner 0030
48021580 Wine to Go Hospitality - Wine to Go 0030
48021590 Bev Bnqt PSU Break Hospitality - Beverage Banquet PSU Breakfast 0030
48021600 Bev Bnqt PSU Lunch Hospitality - Beverage Banquet PSU Lunch 0030
48021610 Bev Bnqt PSU Dinner Hospitality - Beverage Banquet PSU Dinner 0030
48021620 Bev Bnqt PSU Off-Pre Hospitality - Beverage Banquet PSU Off-Premise 0030
48021630 Bev Bnqt PSU Cul Exp Hospitality - Beverage Banquet PSU Culinary Express 0030
48021640 Bev Bnqt PSU Recept Hospitality - Beverage Banquet PSU Reception 0030
48021650 Bev Bnqt Breakfast Hospitality - Beverage Banquet Breakfast 0030
48021660 Bev Bnqt Lunch Hospitality - Beverage Banquet Lunch 0030
48021670 Bev Bnqt Dinner Hospitality - Beverage Banquet Dinner 0030
48021680 Bev Bnqt Off-Premise Hospitality - Beverage Banquet Off-Premise 0030
48021690 Bev Bnqt Cul Exp Hospitality - Beverage Banquet Culinary Express 0030
48021700 Beverage Bnqt Recep Hospitality - Beverage Banquet Reception 0030
48021710 Other Banquet Income Hospitality - Other Banquet Income 0030
48021720 Service Income Hospitality - Service Income 0030
48021730 Gain Loss on Pckgs Hospitality - Gain or Loss on Packages 0030
48021740 Day Package Alloc Hospitality - Day Package Allocation 0030
48021750 Refresh Break Svc Hospitality - Refreshment Break Service 0030
48021760 Trade Show Exhibit Hospitality - Trade Show Exhibit 0030
48021770 Audio-Visual Hospitality - Audio-Visual 0030
48021780 Photocopy Hospitality - Photocopy 0030
48021790 Computer Rental Hospitality - Computer Rental 0030
48021800 Room Rental Hospitality - Room Rental 0030
48021810 Staging Rental Hospitality - Staging Rental 0030
48021820 Recreation & Transp Hospitality - Recreation and Transportation 0030
48021830 Tele Long Distance Hospitality - Telephone Long Distance 0030
48021840 Telephone Local Hospitality - Telephone Local 0030
48021850 Facsimile Hospitality - Facsimile 0030
48021860 Valet Hospitality - Valet 0030
48021870 Flowers Hospitality - Flowers 0030
48021880 Golf Hospitality - Golf 0030
48021890 Tick Pkg Spts Event Hospitality - Tickets Package Sports - Event 0030
48021900 Gift Shop Space Rent Hospitality - Gift Shop Space Rental 0030
48021910 Laundry Dry Cleaning Hospitality - Laundry and Dry Cleaning 0030
48021920 Pool - Fitness Memb Hospitality - Pool & Fitness Room Membership 0030
48021930 Interest Income Hospitality - Interest Income 0030
48021940 Public Comp Internet Hospitality - Public Computer and Internet 0030
48021950 Vending and Other Hospitality - Vending and Other 0030
48021960 Postage and Shipping Hospitality - Postage and Shipping 0030
48021970 Cancellation Fee Hospitality - Cancellation Fee 0030
48021980 No-Show Charge Hospitality - No-Show Charge 0030
48021990 Early Departure Chg Hospitality - Early Departure Charge 0030
48022000 Smoke Recovery Fee Hospitality - Smoke Recovery Fee 0030
48022010 Miscellaneous Hospitality - Miscellaneous 0030
48022020 Disc Alw Rm Group Hospitality - Disc Allow for Room Group 0030
48022030 Disc Alw Rm Tran Hospitality - Disc Allow Room Transient 0030
48022040 Disc Alw Fd Rm Srvc Hospitality - Disc Allow Food Room Service 0030
48022050 Disc Alw Fd Rest Con Hospitality - Disc Allow Food Restaurant Conferee 0030
48022060 Disc Alw Fd Rst Tran Hospitality - Disc Allow Food Restaurant Transient 0030
48022070 Disc Alw Fd Lounge Hospitality - Disc Allow Food Lounge 0030
48022080 Disc Alw Fd Bqt PSU Hospitality - Disc Allow Food Banquet PSU 0030
48022090 Disc Alw Fd Bqt Tran Hospitality - Disc Allow Food Banquet Transient 0030
48022100 Disc Alw Bev Rm Serv Hospitality - Disc Allow Beverage Room Service 0030
48022110 DisAlw Bev Rest Conf Hospitality - Discount Allowance Beverage Restaurant Conferee 0030
48022120 DisAlw Bev Rest Tran Hospitality - Disc Allow Beverage Restaurant Transient 0030
48022130 Disc Alw Bev Lounge Hospitality - Disc Allow Beverage Lounge 0030
48022140 Disc Alw Bev Bqt PSU Hospitality - Disc Allow Beverage Banquet PSU 0030
48022150 Disc Alw Bev Bqt Tra Hospitality - Disc Allow Beverage Banquet Transient 0030
48022160 Disc Alw Event Servs Hospitality - Disc Allow Event Services 0030
48022170 Disc Alw Telephone Hospitality - Disc Allow Telephone 0030
48030000 Revenue-Airport Airport - Revenue Airport use only - click in row to expand for more detailed options 0030
48030010 General Sales Income Airport - General Sales Income
48030020 Airline Landing Airport - Airline Landing 0030
48030030 Airline Parking Airport - Airline Parking 0030
48030040 Ramp Fees Airport - Ramp Fees 0030
48030050 GA Landing Airport - General Aviation Landing 0030
48030060 Security Badge Airport - Security Badge 0030
48030070 Labor Services Airport - Labor Services Income 0030
48030080 Parts Sales Airport - Parts Sales 0030
48030090 Misc Other Maint Airport - Miscellaneous Other Maintenance Income 0030
48030100 Hangar Rental Airport - Hangar Rental 0030
48030110 Flowage Fee-Con Fuel Airport - Flowage Fee - Contract Fuel 0030
48030120 Flowage Fee-Airline Airport - Flowage Fee - Airline 0030
48030130 Jet Fuel Airport - Jet Fuel 0030
48030140 AV Gas Airport - AV Gas 0030
48030150 Motor Gas Sales Airport - Motor Gas Sales 0030
48030160 Diesel Airport - Diesel 0030
48030170 Oil Airport - Oil 0030
48030180 De-icing services Airport - De-icing services sales 0030
48030190 Pilot Supplies Airport - Pilot Supplies 0030
48030200 Tie Downs Airport - Tie Downs 0030
48030210 Line Services Airport - Line Services 0030
48030220 Line Services Over Airport - Line Services Overtime 0030
48030230 Conf Room rental Airport - Conference Room Rental 0030
48030240 Comm-Deice Purchase Airport - Commission - De-ice Purchase 0030
48030250 Commission-Deice Rem Airport - Commission - De-ice Removal 0030
48030260 Security Fees- Airl Airport - Security Fees - Airline 0030
48030270 Security Fees - GA Airport - Security Fees - General Aviation 0030
48030280 Miscellaneous Income Airport - Miscellaneous Income 0030
48030290 Space Rental SITA Airport - Space Rental SITA 0030
48030300 Catering Income Airport - Catering Income 0030
48030310 CCAA Airport - CCAA 0030
48030320 Other Income Airport - Other Income 0030
48031000 General Stores General Stores - Revenue General Stores use only - click in row to expand for more detailed options 0030
48031010 General Stores Sales General Stores - Sales Income 0030
48031020 Gascylinder Income General Stores - Gas Cylinder Income 0030
48031030 Toner Cartridge General Stores - Toner Cartridge Income 0030
48031040 Storage Rental General Stores - Storage Rental Income 0030
48031050 Genl Stores Rebate General Stores - General Stores Rebate Income 0030
48031060 General Stores VWR General Stores - General Stores VWR Income 0030
48031070 General Stores Other General Stores - General Stores Other Incomes 0030
48032000 Revenue-LionSurplus Lion Surplus - Revenue Lion Surplus use only - click in row to expand for more detailed options 0030
48032010 Salvage Sales Stores Lion Surplus - Salvage Sales Stores Income 0030
48032020 Salvage Auction Lion Surplus - Salvage Auction Income 0030
48032030 Salvage Ecommerce Lion Surplus - Salvage Ecommerce Income 0030
48032040 Salvage Storage Lion Surplus - Salvage Storage Income 0030
48032050 Salvage NSF charges Lion Surplus - Salvage Non-Sufficient Funds (NSF) Charges 0030
48032060 Salvage Other Lion Surplus - Salvage Other Incomes 0030
48032070 Salvage Return Dept Lion Surplus - Salvage Return of Department Credit 0030
48033000 Revenue-Procurement Services Procurement Services - Revenue Procurement Services use only - click in row to expand for more detailed options 0030
48033010 Procurement Services Other Procurement Services - Procurement Services Other Income 0030
48033020 Purchas Commission Procurement Services - Procurement Services Commission Income 0030
48040000 Transportation Transportation - Revenue Transportation use only - click in row to expand for more detailed options 0030
48040010 Transportation Transportation - Transportation Sales Income 0030
48040020 UP Stud Regist Fees Transportation - University Park Student Registration Fees 0030
48040030 UP Facu/Staff Park Transportation - University Park Faculty/Staff Parking Fees 0030
48040040 UP Univ Rel Employee Transportation - University Park University Related Employees 0030
48040050 Visit Fees-Ofc Kiosk Transportation - Visitor Fees-Office & Kiosk Sales 0030
48040060 Meter Income Transportation - Meter Income 0030
48040070 UP Contr/Vend Permit Transportation - University Park Contractors/Vendors Permits 0030
48040080 UP Floating Permits Transportation - University Park Floating Permits 0030
48040090 Events-Coun/Mail-In Transportation - Events - Counter/Mail-In 0030
48040100 Events On Site Sales Transportation - Events - On Site Sales 0030
48040110 Reimbursement-Other Transportation - Reimbursement - Other 0030
48040120 Transit Svcs Income Transportation - Transit Services Income 0030
48040130 Parking Misc Income Transportation - Parking Miscellaneous Income 0030
48040140 UP Facu/Staff Violat Transportation - University Park Faculty/Staff Violations 0030
48040150 UP Visit Violations Transportation - University Park Visitor Violations 0030
48040160 NSF Srvc Charges Transportation - Not Sufficient Fund (NSF) Services Charges 0030
48040170 Athletic Pool Transportation - Athletic Pool 0030
48040180 Damages Transportation - Damages 0030
48040190 Driver Services Transportation - Driver Services 0030
48040200 Long Term Rental Inc Transportation - Long Term Rental Income 0030
48040210 Pool Transportation - Pool 0030
48040220 Gas Sales Transportation - Gas Sales 0030
48040230 Deductible Insur Transportation - Deductible Insurance 0030
48040240 Fleet Miscellaneous Transportation - Fleet Miscellaneous 0030
48040250 Toll Income Transportation - Toll Income 0030
48040260 Other Income Transportation - Other Income 0030
48050000 Revenue-MPC Multimedia & Print Center - Revenue Multimedia & Print Center use only - click in row to expand for more detailed options 0030
48050010 MPC General Sales Multimedia & Print Center - General Sales Income 0030
48050020 Addressing Machine Multimedia & Print Center - Addressing Machine 0030
48050030 Folder Nester Sealer Multimedia & Print Center - Folder-Nester-Sealer 0030
48050040 Courier Multimedia & Print Center - Courier 0030
48050050 Inserting Multimedia & Print Center - Inserting 0030
48050060 Labor Services Multimedia & Print Center - Labor Services 0030
48050070 Ink Jet Multimedia & Print Center - Ink Jet 0030
48050080 Tabbing Multimedia & Print Center - Tabbing 0030
48050090 List Verification Multimedia & Print Center - List Verification 0030
48050100 Mass Mail Postage Multimedia & Print Center - Mass Mail Postage 0030
48050110 Insurance Multimedia & Print Center - Insurance 0030
48050120 Live Postage Multimedia & Print Center - Live Postage 0030
48050130 Meter Postage Multimedia & Print Center - Meter Postage 0030
48050140 Post Due/Busi Reply Multimedia & Print Center - Postage Due/Business Reply 0030
48050150 MPC Expres Deliv Rev Multimedia & Print Center - Express Delivery Revenue 0030
48050160 Mailing-Internl Multimedia & Print Center - Mailing Income-International 0030
48050170 Disct Inc-Pre-Sort Multimedia & Print Center - Discount Income - Pre-Sort 0030
48050180 Disct Income-UPS Multimedia & Print Center - Discount Income - UPS 0030
48050190 Reimb-Mail Svcs Multimedia & Print Center - Reimbursement - Mail Services 0030
48050200 Intra Printing Serv Multimedia & Print Center - Intra Printing Services 0030
48050210 Prepress Services Multimedia & Print Center - Prepress Services 0030
48050220 Thesis Binding Multimedia & Print Center - Thesis Binding 0030
48050230 Document Distrib Multimedia & Print Center - Document Distribution 0030
48050240 Personalization Multimedia & Print Center - Personalization 0030
48050250 Bookstore Sales Multimedia & Print Center - Bookstore Sales 0030
48050260 Intra Copyright Multimedia & Print Center - Intra Copyright 0030
48050270 MPC Multifnc Dev Rnt Multimedia & Print Center -Multifunction Device Rental Income 0030
48050280 Receivables Multimedia & Print Center - Receivables 0030
48050290 MPC Other Income Multimedia & Print Center - Other Income 0030
48060000 Revenue-HFS Housing & Food Services - Revenue Housing & Food Services use only - click in row to expand for more detailed options 0030
48060010 Sales Income Housing & Food Services - Sales Income 0030
48060020 Meal Plan Base Inc Housing & Food Services - Meal Plan Base Income 0030
48060030 Fee Income Housing & Food Services - Fee Income 0030
48060040 Capital Surcharge Housing & Food Services - Capital Surcharge 0030
48060050 Conference Income Housing & Food Services - Conference Income 0030
48060060 Internal Income Housing & Food Services - Internal Income 0030
48060070 Other Income Housing & Food Services - Other Income 0030
48070000 Inter-Colle Athl Intercollegiate Athletics - Revenue Intercollegiate Athletics use only - click in row to expand for more detailed options 0030
48070010 Athletic Ticket Intercollegiate Athletics - Athletic Ticket Sales 0030
48070020 Guarantees Intercollegiate Athletics - Guarantees 0030
48070030 Media Rights Intercollegiate Athletics - Media Rights 0030
48070040 NCAA Distributions Intercollegiate Athletics - NCAA Distributions 0030
48070050 Conference Distr Intercollegiate Athletics - Conference Distributions 0030
48070060 Prgram Novelty Park Intercollegiate Athletics - Program Sales, Novelty - Parking 0030
48070070 Royal Advert - Spons Intercollegiate Athletics - Royalties, Advertisements, & Sponsorships 0030
48070080 Bowl Revenue Intercollegiate Athletics - Bowl Revenue 0030
48070090 Direct Instl Support Intercollegiate Athletics - Direct Institutional Support 0030
48110000 OPP Revenue Office of Physical Plant - OPP Revenue Office of Physical Plant (OPP) use only - click in row to expand for more detailed options 0030
48110010 Labor - Hourly Office of Physical Plant - Labor - Hourly 0030
48110020 Staff Services Office of Physical Plant - Staff Services 0030
48110030 Fixed Price/Contract Office of Physical Plant - Fixed Price/Contract Services 0030
48110040 Billed To Aux Units Office of Physical Plant - Revenue Billed To Auxiliary Units 0030
48110050 Billed To E-G Units Office of Physical Plant - Revenue Billed To E-G Units 0030
48120000 Buildings & Grounds Buildings and Grounds - Revenue Building and Grounds use only - click in row to expand for more detailed options 0030
48121000 Waste Management Buildings and Grounds - Revenue - Waste Management 0030
48121010 SW Compactors Buildings and Grounds - Solid Waste Compactors 0030
48121020 SW Shredding Buildings and Grounds - Solid Waste Shredding 0030
48121030 SW Recycling Buildings and Grounds - Solid Waste Recycling 0030
48121040 SW Refuse Buildings and Grounds - Solid Waste Refuse 0030
48121050 OMPEC Toter Tipping Buildings and Grounds - Organic Materials Processing and Education Center (OMPEC) Toter Tipping Fees 0030
48121060 OMPEC - Roll Offs Buildings and Grounds - Organic Materials Processing and Education Center (OMPEC) - Roll Offs (General) 0030
48121070 OMPEC - Pallets Buildings and Grounds - Organic Materials Processing and Education Center (OMPEC) - Pallets 0030
48121080 OMPEC-Rolloffs Plant Buildings and Grounds - Organic Materials Processing and Education Center (OMPEC) - Roll Offs (Plant Material) 0030
48121090 OMPEC - Sales Buildings and Grounds - Organic Materials Processing and Education Center (OMPEC) - Sales 0030
48122000 Service Garage Service Garage - Revenue - Service Garage 0030
48122010 Fuel Sales Service Garage - Fuel Sales 0030
48122020 Vehicle Maint Repair Service Garage - Vehicle Maintenance and Repair 0030
48122030 Equipment Rental Service Garage - Equipment Rental Income 0030
48130000 Revenue - OPP Stores Office of Physical Plant Stores - Revenue OPP Stores use only - click in row to expand for more detailed options 0030
48130010 Material Sales Office of Physical Plant Stores - Material Sales Income 0030
48130020 Handling Fee Office of Physical Plant Stores - Handling Fee Income 0030
48130030 Tool Rental Office of Physical Plant Stores - Tool Rental Income 0030
48140000 Energy & Engineering Energy & Engineering - Revenue Energy & Engineering use only - click in row to expand for more detailed options 0030
48141000 Utility Services Energy & Engineering - Revenue - Utility Services 0030
48141010 Adl Incinerator Energy & Engineering - Revenue - Animal Diagnostics Lab (ADL) Incinerator 0030
48141020 Utily Lan Elec Surch Energy & Engineering - Utility Local Area Network (LAN) Electricity Surcharge Income 0030
48142010 FAS - Contract Energy & Engineering - Facility Automation Services (FAS) - Contract Income 0030
48150000 Work Control Work Control - Revenue - Work Control Work Control use only - click in row to expand for more detailed options 0030
48150010 FAM - Doc Service Facility Asset Management (FAM) - Document Services Revenue 0030
48150020 FAM - FTE Surcharge Facility Asset Management (FAM) - FTE Surcharge Revenue 0030
48160000 Envir Hlth - Safety Environmental Health & Safety - Revenue EHS use only - click in row to expand for more detailed options 0030
48160010 EHS-Hazmat Response Environmental Health & Safety - Hazmat Response 0030
48160020 EHS-Haz Waste Proces Environmental Health & Safety - Hazardous Waste Processing 0030
48160030 EHS-Asbestos Proces Environmental Health & Safety - Asbestos Processing 0030
48170000 Plan Desn Property Revenue - Planning Design and Properties 0030
48180000 Design & Constr Revenue - Design and Construction 0030
49000000 Othr Income - Bdt Only Other Income - Budget Only Do not post to this account - click in row to expand for more detailed options 0040
49000010 Rental income Other - Rental Income 0040
49000020 Real estate sales Other - Real Estate Sales 0040
49000030 Passenger facil fees Other - Passenger facility fees 0040
49000040 ATM fees Other - ATM fees 0040
49000050 Insurance reimburs Other - Insurance Reimbursements 0040
49000060 Student parking Other - Student Parking 0040
49000070 Access fees Other - Access Fees 0040
49000080 Royalties Other - Royalties 0040
49000090 Discounts taken Other - Discounts Taken 0038
49000100 Reim for Constr Other - Reimbursements for Construction 0070
49000110 Downpayment Controll Other - Down-payment for Controlling
49000900 Ohr Income-limt use Other Income - For Limited Use 0040
49001000 Medical Center Revenue Medical Center Revenue Central Use Only

Used to Record gross revenue generated by Penn State Health
0040
49100000 Revenue transfers Other - Revenue Transfers For general use

click in row to expand for more detailed options
0040
49100010 Net assets rel restr Other - Net Assets Released from Restriction 0040

Expenses

The following table displays the general ledger expense account number breakdown. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system. Additional information has been provided, within the table, to assist in the identification of correct expense general ledger account numbers.

The overall general ledger account sequence for expenses begin with the number 5; however, expenses are further broken down into Personnel and Non-Personnel expenses. Personnel expenses are indicated by 51 sequencing and Non-Personnel are indicated by 52 sequencing.

These are expandable tables. The fourth column of the table contains notes pertaining to the use of that particular GL account number. Expandable ("parent") rows appear in bold font with a gray background. Clicking anywhere in a "parent" row reveals the "child" rows available for use. Clicking again in that row will compress or "hide" the associated information. Each "child" GL account number is indented to represent association to that "parent" row.

To find a particular type of expense by name or former IBIS object code, click Ctrl-F and enter the information in the pop-up box on your screen. It is important to note that the entire table must be expanded in order to search hidden rows. Click the "Toggle Collapse/Show All" button appearing at the top of the table to expand the full table. To expand all tables simultaneously, click the "Global Expand/Collapse" button located in the lower right hand corner.

Personnel Expenses

SIMBA GL Account/Commitment Item SIMBA GL Account/Commitment Item Description (as it appears in SIMBA) SIMBA Full GL Account/Commitment Item Description NOTES: IBIS Object Code
51100000 SAL-Budget Only Salary - Budget Only Do not post to this account, click in row to expand for more detailed options 010B, 011B, 012B, 017B
51101100 SAL-Executive Salary - Executive Executive salaries 0101, 0171
51101200 SAL-Supp1 Ext-Exec Salary - Supplemental 1 Extension - Executive 0181
51101300 SAL-Supp2 Addl-Exec Salary - Supplemental 2 Additional Duties - Executive 0141
51101400 SAL-Sab Leave-Exec Salary - Sabbatical Leave - Executive Executive salaries while on sabbatical 0109
51102100 SAL-Administrator Salary - Administrator

Administrator salaries

0102, 0172
51102200 SAL-Supp1 Ext-Admin Salary - Supplemental 1 Extension - Administrator 0182
51102300 SAL-Supp2 Addl-Admin Salary - Supplemental 2 Additional Duties - Administrator 0142
51102400 SAL-Sab Leave-Admin Salaries - Sabbatical Leave - Administrator Administrators salaries while on sabbatical 0109
51103100 SAL-Acad Admin Salary - Academic Administrator Academic Administrator salaries 0103, 0113
51103200 SAL-Supp1 Acad Adm Salary - Supplemental 1 Extension - Academic Administrator 0133
51103300 SAL-Supp2 Acad Adm Salary - Supplemental 2 Additional Duties - Academic Administrator 0143
51103400 SAL-Sab Lev-Acad Adm Salary - Sabbatical Leave - Academic Administrator Academic Administrator salaries while on sabbatical 0109
51104100 SAL-Academic Salary - Academic Academic salaries 0104, 0114, 0174
51104200 SAL-Supp1 Ext-Acad Salary - Supplemental 1 Extension - Academic 0134
51104300 SAL-Supp2 Addl-Acad Salary - Supplemental 2 Additional Duties - Academic 0144
51104400 SAL-Sab Leave-Acad Salary - Sabbatical Leave - Academic Academic salaries while on sabbatical 0109
51104600 SAL-Post Doc Scholar Salary - Post-Doctoral Scholar Postdoctoral salaries

Category V fringe is applied to this GL
0125
51105100 SAL-Staff Exempt Salary - Staff Exempt Exempt staff salaries 0105, 0175
51105200 SAL-Supp1 Ext-Staff Salary - Supplemental 1 Extension - Staff 0185
51105300 SAL-Supp2 Addl-Staff Salary - Supplemental 2 Additional Duties - Staff 0145
51105400 SAL-Sab Lev-Staff Ex Salary - Sabbatical Leave - Staff Exempt Exempt staff salaries while on sabbatical 0109
51106100 SAL-Staff Non-Exempt Salary - Staff Non-Exempt Non-exempt staff salaries

Category I fringe is applied to the GL
0106, 0176
51107100 SAL-Tech Service Salary - Tech Service Tech Service salaries 0108, 0178
51108100 SAL-Grad Asst Salary - Graduate Assistant Graduate Assistant salaries

Category II fringe is applied to this GL
0164
51108500 SAL-Grad Asst-Summer Salary - Graduate Assistant - Summer Graduate assistant summer salaries

Category III fringe is applied to this GL
New in SIMBA
51108550 SAL-Grad Sumr NoFICA Salary - Graduate Assistant - Summer Non-FICA Lower fringe rate New in SIMBA
51109100 SAL-P-Time Acad-Ex Salary - Part-Time Academic - Exempt Part-time Exempt Academic Salaries

Category III fringe is applied to this GL
0123, 0124, 0194
51109500 SAL-P-Time Staff Ex Salary - Part-Time Staff Exempt Part-Time Exempt Staff salaries

Category III fringe is applied to this GL
0195
51109900 SAL-Payroll Suspense Salary - Payroll Suspense 0190
51111100 SAL-PSH-COM Admin Salary - Penn State Health - College of Medicine (COM) Administration New in SIMBA
51112300 SAL-PSH-Teach-Metric Salary - Penn State Health - Teaching Metrics New in SIMBA
51113100 SAL-PSH-Res-Gen Salary - Penn State Health - Research - General 0155, 0197
51113500 SAL-PSH-Res-Rst-Frng Salary - Penn State Health - Research - Restricted - Fringe 0154, 0196
51116100 SAL-PSH-Salary Cap Salary - Penn State Health - Salary Cap New in SIMBA
51154700 SAL-Post Doc Fellow Salary - Post Doctoral Fellow Postdoctoral fellow salaries

No fringe is applied to this GL
0395
51158200 SAL-Pre Doc Fel&Trne Salary - Pre-Doctoral Fellow and Trainee Pre-Doctoral fellow and trainee salaries/stipends

No fringe is applied to this GL
0395
51200000 HRLY-Budget Only Hourly - Budget Only Do not post to this account, click in row to expand for more detailed options 020B
51204150 HRLY-PT Acad Non-Ex Hourly - Part-Time Academic Non-Exempt Part-time non-exempt academic hourly wages

Category III fringe is applied to this GL
0204
51206150 HRLY-PT Staff Non-Ex Hourly - Part-Time Staff Non-Exempt Part-time non-exempt staff hourly wages

Category III fringe is applied to this GL
0201, 0202, 0203, 0205, 0206, 0207
51207150 HRLY-PT Tech Svc Hourly - Part-Time Tech Service Part-time tech services hourly wages

Category III fringe is applied to this GL
0208
51207250 HRLY-PT Tec-Non-FICA Hourly - Part-Time Tech Service - Non-FICA Part-time non-FICA Tech Service hourly wages

Category IV fringe is applied to this GL
0218
51208150 HRLY-PT St NE-NoFICA Hourly - Part-Time Staff Non-Exempt - Non-FICA Part-time non-exempt non-FICA staff hourly wages

Category IV fringe is applied to this GL
0216
51208450 HRLY-PT Ac NE-NoFICA Hourly - Part-Time Academic Non-Exempt - Non-FICA Part-time non-exempt non-FICA academic hourly wages

Category III fringe is applied to this GL
New in SIMBA
51208750 HRLY-Work Study Stud Hourly - Work Study Student Work study student hourly wages

Category IV fringe is applied to this GL
0216
51250000 OCMP-Budget Only Other Compensation - Budget Only Do not post to this account, click in row to expand for more detailed options New in SIMBA
51259011 OCMP-Mov-Relo-Lmp Tx Other Compensation - Moving Relocation Expenses - Lump Sum Taxable Other taxable compensation for lump sum moving/relocation expenses 0411
51259030 OCMP-One Time Pmt Other Compensation - One Time Payments 0264, 0265, 0389, 0396, 0397, 0496, 0920
51259040 OCMP-Sever-Allow F-A Other Compensation - Severance Payments - Allowable F&A Allowable severance payments 0411
51259041 OCMP-Sever-UnAlw F-A Other Compensation - Severance Payments - Unallowable F&A Unallowable severance payments 0411
51259051 OCMP-Exec-Cost Anly Other Compensation - Executive Compensation - Cost Analysis New in SIMBA
51259061 OCMP-Cntrct Pmt-Disc Other Compensation - Contractual Payment - Discretionary 0411
51259071 OCMP-Cntrct Non-Disc Other Compensation - Contractual Payment - Non-Discretionary 0411
51259081 OCMP-Layoff Other Compensation - Layoff Compensation for layoff 0411
51259100 OCMP-Vac-Sick-Sal Other Compensation - Vacation/Sick Payout - Salary Vacation/sick payout for salaried employees

Category I fringe is applied to this GL

Use 51259130 for Tech Service employees

Use 51259140 for wage employees
New in SIMBA
51259110 OCMP-ARL Offsite Op Other Compensation - Applied Research Lab (ARL) Off-site Operation Pay ARL off-site operation pay New in SIMBA
51259120 OCMP-ARL LT Assign Other Compensation - Applied Research Lab (ARL) Long Term Assignment ARL long-term assignment pay New in SIMBA
51259130 OCMP-Vac-Sick-Tech Other Compensation - Vacation/Sick Payout - Tech Service Vacation/sick payout for Tech Service employees

Use 51259100 for salaried employees

Use 51259140 for hourly wage employees
New in SIMBA
51259140 OCMP-Vack-Sick-Hrly Other Compensation - Vacation/Sick Payout - Hourly Vacation/sick payment for hourly wage employees

Use 51259100 for salaried employees

Use 51259130 for Tech Service employees
New in SIMBA
51300000 OT-Hol Exp-Sal-Bdgt Overtime - Holiday Expense - Salary - Budget Only Do not post to this account, click in row to expand for more detailed options New in SIMBA
51305980 HOL-Comp-Sal-Ex Stf Holiday - Compensation - Salary - Exempt Staff Holiday pay for exempt salary staff New in SIMBA
51306960 OT-Sal-Non-Ex Stf Overtime - Salary - Non-Exempt Staff Overtime salary for salaried non-exempt staff New in SIMBA
51306970 OT-Pr-Sal-Non-Ex Stf Overtime - Premium - Salary - Non-Exempt Staff Overtime premium for salaried non-exempt staff New in SIMBA
51306980 HOL-Cmp-Sal-N-Ex Stf Holiday - Compensation - Salary - Non-Exempt Staff Holiday pay for salaried non-exempt staff New in SIMBA
51307960 OT-Sal-Tech Service Overtime - Salary - Tech Service Overtime salary for tech service employees New in SIMBA
51307970 OT-Prem-Sal-Tech Svc Overtime - Premium - Salary - Tech Service Overtime premium for salaried Tech Service employees New in SIMBA
51307980 OT-Pr1 0-Sal-Tec Svc Overtime - Premium 1 0-Salary - Tech Service New in SIMBA
51350000 OT Exp-Hourly-Bdgt Overtime Expense - Hourly - Budget Only Do not post to this account, click in row to expand for more detailed options New in SIMBA
51354960 OT-Hrly-PT Acad NonX Overtime - Hourly - Part-Time Academic Non-Exempt Overtime wage for part-time non-exempt academic New in SIMBA
51354970 OT-PrHr-PT Acad NonX Overtime - Premium - Hourly - Part-Time Academic Non-Exempt Overtime premium wage for non-exempt part-time academic New in SIMBA
51356960 OT-Hrly-PT Stf NonX Overtime - Hourly - Part-Time Staff Non-Exempt Overtime wage for non-exempt part-time staff New in SIMBA
51356970 OT-PrHr-PT Stf NonX Overtime - Premium - Hourly - Part-Time Staff Non-Exempt Overtime premium for non-exempt part-time staff New in SIMBA
51357960 OT-Hrly-PT Tech Svc Overtime - Hourly - Part-Time Tech Service Overtime wage for Tech Service employees New in SIMBA
51357970 OT-PrHr-PT Tech Svc Overtime - Premium - Hourly - Part-Time Tech Service Overtime premium for Tech Service employees New in SIMBA
51357980 OT-Hr-PT TSvc NoF Overtime - Hourly - Part-Time Tech Service - Non-FICA Overtime wage for part-time non-FICA Tech Service employees New in SIMBA
51357990 OT-PHr-PT TSvc NoF Overtime - Premium - Part-Time Tech Service Non-FICA Overtime premium for part-time non-FICA Tech Service employees New in SIMBA
51358940 OT-Hr-PT Aca NX NoF Overtime - Hourly - Part-Time Academic Non-Exempt - Non-FICA Overtime wage for non-exempt non-FICA part-time academic New in SIMBA
51358950 OT-PHr-PT Aca NX NoF Overtime - Hourly - Premium - Part-Time Academic Non-Exempt-Non-FICA Overtime premium for non-exempt non-FICA part-time academic New in SIMBA
51358960 OT-Hr-PT Stf NX NoF Overtime - Hourly - Part-Time Staff Non-Exempt - Non-FICA Overtime wage for non-exempt non-FICA part-time staff New in SIMBA
51358970 OT-PHr-PT Stf NX NoF Overtime - Premium - Hourly - Part-Time Staff Non-Exempt - Non-FICA Overtime premium for non-exempt non-FICA part-time staff New in SIMBA
51400000 Frng-Burdn Bdgt Only Fringe - Burden - Budget Only Do not post to this account - click in row to expand for more detailed options New in SIMBA
51404100 Fringe Ben-Post Doc Fringe Benefits - Post Doctoral Central Use Only

Category V fringe benefits for Post-docs
0437
51404560 Fringe Ben-Salary Fringe Benefits - Salary Central Use Only

Category I fringe benefits for salaried employees
0402, 0431
51406100 Fringe Ben-Hourly Fringe Benefits - Hourly Central Use Only

Category III fringe benefits for Hourly wage employees
0432
51407100 Fringe Ben-Tech Svc Fringe Benefits - Tech Service Central Use Only

0436
51408100 Fringe Ben-Grad Asst Fringe Benefits - Graduate Assistant Central Use Only

Category II fringe benefits for Graduate Assistants
0433
51408200 Fringe Ben-Student Fringe Benefits - Student Central Use Only

Category IV fringe benefits for students
0435
51409100 Fringe Ben-Tax Ben Fringe Benefits - Taxable Benefits - FICA - 7 65 Taxable FICA fringe benefits at rate of 7.65% New in SIMBA
51409200 Fringe Ben-Overtime Fringe Benefits - Overtime Overtime fringe benefits New in SIMBA
51452900 Auth Absence-Admin Authorized Absence - Administrator ARL Use Only

Authorized Absence for administrators
New in SIMBA
51454900 Auth Absence-Acad Authorized Absence - Academic ARL Use Only

Authorized Absence for academic appointments
0186
51455900 Auth Absence-Staf Ex Authorized Absence - Staff Exempt ARL Use Only

Authorized absence for exempt staff
0187
51456900 Auth Abs-Staf Non-Ex Authorized Absence - Staff Non-Exempt ARL Use Only

Authorized absence for non-exempt staff
0188
51457900 Auth Absence-Tec Svc Authorized Absence - Tech Service ARL Use Only

Authorized absence for Tech Services
0189

Non-Personnel Expenses

Includes Use of Lion Marketplace, Procurement Services Card, or Non-PO Invoice Payment Options:

GENERAL NOTES:

  1. Contract or Agreement processing - Only certain general ledger accounts, within this matrix, include instructions about contract or agreement processing; however, the following should be followed for any contracts or agreements involved with a purchase for all general ledger accounts, unless there are specific instructions outlined for a specific general ledger account. All contracts or agreements involving payment via Purchase Order (PO) or Procurement Services Card (P-Card) must be approved through Procurement Services. All contracts or agreements involving payment via Non-PO Invoice must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts). Except as specifically authorized within Policy FN11 - Contracts and Leases and FNG02 - Limited Delegation of Contract Approvals, departments are not authorized to sign contracts and agreements. When submitting contracts and agreements to Procurement Services contracts review team, use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions). When submitting contracts and agreements associated with P-Card transactions, use the appropriate Contract Cover Sheet. If a click-through (electronic) agreement is required with a Procurement Services Card transaction, the initiating department must not approve or finalize click-through on the Vendor/Other Party site until Procurement Services has notified the initiating department that approval for a one-time delegation of authority has been granted per Policy FNG02 - Limited Delegation of Contract Approvals. Contracts and agreements associated with PO transactions may be submitted with the PO requisition.

    Employees are not authorized to commit the University to purchase transactions unless specifically delegated Procurement Services authority as outlined in Policy BS07 - Authority and Procurement is granted or if the employee is an active and authorized Procurement Services Card holder operating within their approved spending limits and requirements outlined in Policy BS14 - Penn State Procurement Services Card. In situations where an employee has made a commitment without the use of a PO (where one is required) or signed a contract or agreement without being authorized, the transaction may become the obligation of the employee. In instances where an unauthorized commitment has occurred and an after-the-fact order is required, the applicable Business Area Financial Officer and Procurement Services Services Office shall be contacted to determine the appropriate response and process. A Non-PO Invoice will not be utilized for unauthorized commitments where the Payment Decision Matrix specifies that a Purchase Order was required.

    To improve Procurement Services efficiency, Goods with a value of $2,000 or less should NOT be obtained with a PO UNLESS the goods are not available on an existing Lion Marketplace catalog or cannot be purchased with a Procurement Services Card (vendor does not accept the card, goods are on the hazardous or prohibitive list per Policy BS14 - Penn State Procurement Services Card or there is a written contract or agreement which requires approval through Procurement Services). When a PO for Goods processes to a non-catalog supplier, it has to be approved at each step and requires Procurement Services to issue a PO. The amount of effort from University personnel costs substantially more than the order. To purchase Goods under $2,000, use these methods in the following order, unless otherwise noted in the matrix below:

    1. Lion Marketplace Catalog Suppliers (4th column of table)
      • Remember that even if Lion Marketplace catalog suppliers cost a little more, it may be less expensive when you consider the personnel effort required for a non-catalog order.
    2. Procurement Services Card (5th column of table)
      • Multiple or Split Transactions - In accordance with Policy BS14 - Penn State Procurement Services Card, transaction on the Procurement Services card may not be split into multiple transactions, or deferred into several billings, to circumvent Procurement Services card limits or year-end Procurement Services procedures. In cases where the total annual value of a goods or services in the same fiscal year is expected to exceed $10,000 (the University competitive threshold) contact Procurement Services Services for the best method of purchase. Likewise, it is not permissible to use several Procurement Services cards within a department to make a purchase that in total exceeds the University maximum transaction limit for the Procurement Services card.

      • Food/Meeting Expenses - In accordance with Policy FN10 - Other Business Expenses and Activities, itemized receipts are required for all event expenses. All event expenses, whether conducted during travel or while on campus, must be entered into SAP Concur. The information required to support the event expenses (location, attendees, business purpose) must be entered into SAP Concur for budget and financial review and approval.

      • Travel Expenses - Travel may be charged to a Procurement Services card if the individual cardholder has signed the Procurement Services Card Agreement for travel. Cardholders with Travel & Group Meal/Meeting card spending limits should be familiar with Policy TR02 - Penn State Travel Policy

      • Cellular Services - Cellular monthly charges for University-owned cellular devices, are permitted on Procurement Services cards. For services billed monthly, a recurring automated payment may be allowable so long as business need is periodically reviewed and receipts or invoices are received on a monthly basis from the vendor. See
        • 52300300 - IT Cellular Services Devices - Allowable F&A
        • 52300301 - IT Cellular Services Devices - Unallowable F&A
        • 52300350 - IT Telephone Services - Devices under $5,000 - Allowable F&A

      • Procurement Services Card Limits - Your Business Area Financial Officer can tell you what the transaction limits are for your card.

    3. Non-catalog Purchase Orders (4th column of table)
    4. Non-PO Invoice ONLY if no other options and approved by Finance Office (6th column of table)

  2. Other Special Notes:
    • Hazardous or prohibited items shall be managed through a PO.
    • Procurement Services also will review orders under $2,000 and if the Goods are available through a Lion Marketplace catalog supplier Procurement Services will reject the requisition and require the purchase through the Lion Marketplace supplier.
    • Software and Software-as-a-Service (SaaS) must follow the specific procedures for software procurement and are not permitted to be paid by Non-PO Invoice.

  3. Research Animals: All research animals must be ordered through the Animal Resource Program (ARP) due to the need to have housing, caging supplies and equipment, ready prior to their arrival. In many cases special shipping arrangements must be made and someone must be available to receive animals when they arrive. In some cases, such as extremely hot or cold weather, we cannot ship animals at all or the shipments are delayed. In addition, the ARP veterinarians must address any potential health issues, set up quarantine, and verify IACUC approval. We also require that all live animals arrive at our main receiving facility to avoid the possibility that animals are left on a loading dock somewhere. Even for preserved animals, many are covered by the USDA and require special storage conditions and record keeping, so we need to monitor their purchase. ARP has always processed Standing Purchase Orders at the beginning of each Fiscal Year for the approved vendors from which the majority of research animals are ordered. Any exceptions are done on a regular purchase order. It would not be possible to maintain the kind of control of animal purchases needed if purchase cards or Non-PO Invoice were used and faculty members ordered their own animals. There are many regulator, record-keeping, bookkeeping issues that preclude the use of Non-PO Invoice or Procurement Services Card for the purchase of research animals. Please see the Research website for additional information.

  4. Strategic Communications - Strategic Communications must be in the Procurement Services approval path for all video and TV commercial purchases with internal and external vendors (see Policy AD25 - Video Production), in addition to marketing research and the hiring of ad agencies and marketing consultants (see Policy AD61 University Communications). No marketing consultants, marketing research firms, advertising agencies, design firms, or film and video production companies may be hired without the prior approval of Strategic Communications. Use Advertising, Filming, & Photography Contract Cover Sheet and route as outlined, then Agreements will be forwarded to Procurement Services for final approval. Strategic Communications does not need to approve advertising, film, and photography agreements for the following:
    • Arts and entertainment advertising (including exhibits, programs, performances, etc.)
    • Non-enrollment event advertising
    • Hospitality-related advertising
    • Advertising for research studies
    • Advertising in trade/Industry-specific publications
    • Video production services provided by WPSU
    • Production-only video services (no filming or photography required)
    • Video production equipment rentals

  5. Uniform Guidance requirements for Federal Awards - Part 200 Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards requires efficient and effective administration of Federal awards through the application of sound management practices. Costs which are unallowable on federal awards must also be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government. If the last digit of a general ledger account is "0" (zero) the expense is allowable. If the last digit is "1" the expense is unallowable (this is similar to X-Coding in IBIS). Further, entire Business Areas have been identified for exclusion (see the Chart of Accounts for those Business Areas identified for exclusion). If the Business Area has been identified for exclusion, the use of an allowable/unallowable general ledger account on a transaction becomes irrelevant because the entire Business Area is automatically excluded from the calculation.
SIMBA GL Account SIMBA GL Account (as it appears in SIMBA) SIMBA Full GL Account NOTES and USAGE: LION Marketplace Catalog Supplier or Purchase (PO) Procurement Services Card (P-Card) SAP Concur Reimbursement Non-PO Invoice IBIS Object Code
52030000 Mktg-PR-Advt-Bdgt Strategic Communication - Marketing - Public Relations - Advertising - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52031111 COMM-CreDesPrd-Digit Strategic Communications - Creative Design & Production - Digital - Unallowable F&A Advertising and public relations required by a sponsored award , such as procurement of goods and services for performance of an award, program outreach necessary to meet the requirements of an award, costs of communicating with the public and press pertaining to specific activities or accomplishments which result from performance of an award, and conducting general liaison with news media and government public relations officers necessary to keep the public informed on matters of public concern (i.e., notices of funding opportunities, financial matters, etc.)

Reference Penn State Policies:

AD07 Use of University Name, Symbols and/or Graphic Devices,

AD08 Purchase of Advertising,

AD25 Video Productions, and

AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communications is not needed for the following: Video production services provided by WPSU; production-only video services (no filming or photography required); and video production equipment rentals

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State Licensee before the transaction occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031121 COMM-CreDesPrd-Print Strategic Communications - Creative Design & Product - Print/Static - Unallowable F&A Costs for in-house, freelance, or University-approved agency services related to the design, production, and/or mailing of brochures, postcards, newsletters, magazine, print advertising, and other printed/static collateral

Reference Penn State policies:

AD07 Use of University Name, Symbols and/or Graphic Devices,

AD08 Purchase of Advertising, and

AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communications is not needed for the following: Video production services provided by WPSU; production-only video services (no filming or photography required); and video production equipment rentals

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State Licensee before the transaction occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031211 COMM-Media Buy-Dig Strategic Communications - Media Buying - Digital - Unallowable F&A

Costs for digital advertising and media placements purchased directly from a vendor, including digital TV, display ads, banner ads, vendor emails, GDN, Quantcast, Refuel network, Taboola, and paid social media

Reference Penn State Policies:

AD07 Use of University Name, Symbols and/or Graphic Devices,

AD08 Purchase of Advertising, and

AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communications is not needed for the following: Arts and entertainment advertising (including exhibits, programs, performances, etc.); non-enrollment event advertising; hospitality-related advertising; advertising for research studies; and advertising in trade/Industry-specific publications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)

YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031221 COMM-Media Buy-Trad Strategic Communications -Media Buying - Traditional - Unallowable F&A

Costs for traditional advertising and media placements purchased directly from a vendor, including radio, print, movie theaters, billboards, on-base, transportation (e.g., bus wraps), in-stadium signage, and traditional broadcast TV

Reference Penn State Policies :

AD07 Use of University Name, Symbols and/or Graphic Devices,

AD08 Purchase of Advertising, and

AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communications is not needed for the following: Arts and entertainment advertising (including exhibits, programs, performances, etc.); non-enrollment event advertising; hospitality-related advertising; advertising for research studies; and advertising in trade/Industry-specific publications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)

YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031231 COMM-Medi Buy-Pd-SEM Strategic Communications - Media Buying - Paid Search - SEM - Unallowable F&A Costs associated with paid searches purchased directly from a vendor (e.g., Google, Bing, etc.)

Reference Penn State Policy:

AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communications is not needed for the following: Arts and entertainment advertising (including exhibits, programs, performances, etc.); non-enrollment event advertising; hospitality-related advertising; advertising for research studies; and advertising in trade/Industry-specific publications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement



NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031241 COMM-Media Buy-Other Strategic Communications - Media Buying - Other - Unallowable F&A Costs associated with using a University-approved agency (e.g., Generator Media and Analytics) to help set strategy and make traditional and/or digital media buys

Reference Penn State Policies:

AD07 Use of University Name, Symbols and/or Graphic Devices,

AD08 Purchase of Advertising, and

Policy AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office of Strategic Communication is not needed for the following: Arts and entertainment advertising (including exhibits, programs, performances, etc.); non-enrollment event advertising; hospitality-related advertising; advertising for research studies; and advertising in trade/Industry-specific publications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)

YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031300

New as of April 1, 2021
COMM-Cons-PR&Market Strategic Communications - Consulting - Public Relations & Marketing - Allowable F&A Advertising/Media cost specifically allowable on awards

Reference Penn State Policy:

Policy AD61 University Marketing and Communications

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210100)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031301 COMM-Cons-PR&Market Strategic Communications - Consulting - Public Relations & Marketing - Unallowable F&A Consulting costs related to advertising and public relations to maintain the image of the University or maintain or promote understanding and favorable relations with the community or public at large

Reference Penn State Policy:

Policy AD61 University Marketing and Communications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031401 COMM-Market Reserch Strategic Communications - Market Research - Unallowable F&A Costs of quantitative and qualitative research surveys, focus groups, testing, interviews, etc. (e.g., Whitman Insight Strategies)

Reference Penn State Policy:

AD61 University Marketing and Communications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)

YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 5221011)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031501 COMM-Analy&WebDigTol Strategic Communications - Analytics & Web - Digital Tools - Unallowable F&A Costs for SEO and analytics tools such as Meltwater, Screaming Frog, Yext, Hotjar, Google Analytics, usertesting.com, Litmus, etc.

Reference Penn State Policy:

AD61 University Marketing and Communications

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method



NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Program or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52031601 COMM-Events&Promo Strategic Communications - Events & Promotions - Unallowable F&A Costs associated with events, trade shows, sponsorships, and promotions for the general public or specific groups/organizations (includes cost of exhibits, advertising, signage, giveaways, etc.)

Reference Penn State Policy:

AD07 Use of University Name, Symbols and/or Graphic Devices

Policy AD08 Purchase of Advertising, and

Policy AD61 University Marketing and Communications


Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

NOTE: Prior approval from the Office Strategic Communications is not needed for the following: Arts and entertainment advertising (including exhibits, programs, performances, etc.); non-enrollment event advertising; hospitality-related advertising; advertising for research studies; and advertising in trade/Industry-specific publications.

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Procurement Services will assure that the vendor is an approved Penn State licensee
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee
NO - Employee reimbursement

YES - Non-Employee reimbursement

NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES for digital design

NO for Promotional Printing and Copying (see 52210101)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0447, 0458
52032000 COMM-Emp Adv-Alw F&A Strategic Communications - Employment Advertising - Allowable F&A Advertising associated with the recruitment of personnel

All employment advertising must be vetted through the Office of Human Resources. Contact HR Services

Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

College of Medicine should follow existing contract processes at Hershey campus
NO YES

Preferred Method

Up to individual cardholders limits

With Human Resources written approval
NO - Employee reimbursement

YES - Non-Employee reimbursement



NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES

With Human Resources written approval
0448
52032001 COMM-Empl Adv-UnA FA Strategic Communications - Employment Advertising - Unallowable F&A Advertising associated with the recruitment of personnel

All employment advertising must be vetted through the Office of Human Resources. Contact HR Services

Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined

College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

With Human Resources written approval
NO - Employee reimbursement

YES - Non-Employee reimbursement



NOTE: If PSU logo or wording is used, the purchase must be from an approved Penn State licensee. Contact PSU Licensing Programs or Procurement Services to confirm the vendor is an approved Penn State licensee before transactions occurs. If a non-approved vendor is used, reimbursement may not occur
YES

With Human Resources written approval
0448
52090000 Benefits-Emp-Bdgt Benefits - Employee - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52090100 BEN-Workman Comp Ins Benefits - Workman's Compensation Insurance - Allowable F&A Central Use Only

Actual claims paid to or on behalf of employees or former employees
NO NO NO NO 0380
52090200 BEN-Health Insurance Benefits - Health Insurance - Allowable F&A Central Use Only

Cost of benefits in the form of employer contributions or expenses for employee health insurance
NO NO NO NO 0381
52090300 BEN-Dental Care Benefits - Dental Care - Allowable F&A Central Use Only

Cost of benefits in the form of employer contributions or expenses for employee dental insurance
NO NO NO NO 0383
52090400 BEN-Vision Care Benefits - Vision Care - Allowable F&A Central Use Only

Cost of benefits in form of employer contributions or expenses for employee vision insurance
NO NO NO NO 0384
52090500 BEN-Death Benefits Benefits - Death Benefits - Allowable F&A Central Use Only

Cost of benefits in the form of employer contributions or expenses for death benefits
NO NO NO NO 0384, 0385
52090600 BEN-Life Insurance Benefits - Life Insurance - Allowable F&A Central Use Only

Cost of benefits in the form of employer contributions or expenses for life insurance
NO NO NO NO 0386
52090700 BEN-Prescription Drug Benefits - Prescription Drug - Allowable F&A Central Use Only

Cost of benefits in the form of employer contributions or expenses for prescription drugs
NO NO NO NO 0387
52090800 BEN-Vacation-Deceased Benefits - Vacation - Deceased - Allowable F&A Central Use Only

Cost of benefits provided to employees as compensation for vacation
NO NO NO NO 0388
52090900 BEN-Unemploy Comp Benefits - Unemployment Compensation - Allowable F&A Central Use Only

Cost of benefits provided to employees as compensation for unemployment compensation
NO NO NO NO 0401
52091000 BEN-TIAA-SERS Retire Benefits - TIAA-SERS Retirement - Allowable F&A Central Use Only

Cost of benefits provided to employees for TIAA-SERS retirement
NO NO NO NO 0404
52091100 BEN-Stipnd-Dep Allow Benefits - Stipend - Dependent Allowance - Allowable F&A Central Use Only

Not to be used for Research Participants
NO NO NO NO 0409
52091200 BEN-Employer Tax Benefits - Employer Tax - Allowable F&A Central Use Only

Costs for required payment to local, state, and federal taxes
NO NO NO NO New in SIMBA
52120000 Centrl Svc-Fees-Bdgt Central Services - Fees - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52120101 CNT-Lgl Stl Unal F&A Central Services - Legal Settlements - Unallowable F&A Central Use Only

Costs in connection with the defense of suits where the University settled including Escheats payments, etc.

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO YES 0475
52120301 CNT-Cap Prv Unal F&A Central Services - Capital Provisions - Unallowable F&A Central Use Only

Reserve to cover a probable future capital expense

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO 0506
52120400 CNT-Property Expense Central Services - Property Expense - Allowable F&A Check with Business Area Financial Officer before using NO NO NO NO 0507
52120501 CNT-Bnk-Invt Unal FA Central Services - Banking - Investment Transactions - Unallowable F&A Central Use Only

Used to purchase investments

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO 0510
52120510 CNT-FX Gain-Loss Central Services - Foreign Exchange Gain/Loss - Allowable F&A Central Use Only

Cost difference for fluctuations in exchange rates
NO NO NO NO New in SIMBA
52120550 CNT-Debt Serv liq fee Central Services - Debt Service Liquidity fee - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120551 CNT-Dbt Sv lq fe UFA Central Services - Debt Service Liquidity Fee - Unallowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120560 CNT-DS - Financing costs AFA Central Services - Debt Service Financing Costs - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120561 CNT-DS - Financing Costs UFA Central Services - Debt Service Financing Costs - Unallowable F&A Central Use Only

Amortization of deferred bond costs

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52120570 CNT-DS - Prem-Disc AFA Central Services - Debt Service Premium Discount - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120571 CNT-DS - Prem-Disc UFA Central Services - Debt Service Premium Discount - Unallowable F&A Central Use Only

Amortization of debt premium/discount

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52120580 CNT-DS - Loss Refun AFA Central Services - Debt Service Loss on Refunding - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/22/2022
52120581 CNT-DS - Loss Refun UFA Central Services - Debt Service Loss on Refunding - Unallowable F&A Central Use Only

Gain/Loss on refunding related to the cost of repayment of interest and principal on debt

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52120591 CNT-Adhoc Treas Pmt Central Services - Ad-hoc Treasury Payments - Unallowable F&A Central Use Only

Bond trustee fees

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52120700 CNT-Int Exp-FI-VB AFA Central Services - Interest Expense - Fixed/Variable - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120701 CNT-Int Exp-FI-VB UFA Central Services - Interest Expense - Fixed/Variable - Unallowable F&A Central Use Only

Interest expense paid on bonds, loans, and notes

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO 0382
52120750 CNT-Cp Leas Int-A FA Central Services - Capital Leases Interest Expense - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120751 CNT-Cp Leas Int-U FA Central Services - Capital Leases Interest Expense - Unallowable F&A Central Use Only

Interest expense paid on capital (finance) leases

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52120760 CNT-Fin Lease Allow Central Services - Finance Lease Payment Allowable F&A Central Use Only

Lease payments on finance leases (per determination of Property Inventory)
NO NO NO NO New in SIMBA
52120761 CNT-Fin Lease-Unall Central Services - Finance Lease Payment - Unallowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52120800 CNT-Depreciation Central Services - Depreciation - Allowable F&A Check with Business Area Financial Officer before using NO NO NO NO 0362
52120900 CNT-Ins-Non-Hlth AFA Central Services - Insurance - Non-Health - Allowable F&A Check with Business Area Financial Officer before using NO NO NO NO New in SIMBA
52120901 CNT-Ins-Non-Hlth UFA Central Services - Insurance - Non-Health - Unallowable F&A Check with Business Area Financial Officer before using

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121000 CNT-Health Insurance Central Services - Health Insurance - Allowable F&A Check with Business Area Financial Officer before using NO NO NO NO New in SIMBA
52121100 CNT-Los aset dsp UFA Central Services - Loss on Disposal of Assets - Allowable F&A Central Use Only

Loss on the disposal of an asset. this GL posts to a central cost collector
NO NO NO NO New in SIMBA
52121201 CNT-chg pst-ret UFA Central Services - Non-period Change Post-Retirement Benefit - Unallowable F&A Central Use Only

Change in liability for post-retirement benefits

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121221 CNT Oth Per Postret Central Services - Other Compensation Post-Retirement Benefit Costs - Unallowable F&A Central Use Only

For use by Financial Reporting for recording benefit costs

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA as of 8/30/2021
52121301 CNT-Adj Ant Pay UFA Central Services - Actuarial Adjust Annuities Payable - Unallowable F&A Central Use Only

Reflects actuarial adjustments for annuities payable

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121401 CNT-Endw Apr Utl UFA Central Services - Endowment Appreciation Utilized - Unallowable F&A Central Use Only

Utilization of realized gains to support endowment spending

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121501 CNT-Bad Debt Unal FA Central Services - Bad Debt - Unallowable F&A Central Use Only

Revenue that is uncollectible. Examples include student bad debt and research sponsor bad debt

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121601 CNT Med Cntr Exp - UFA Central Services - Medical Center Expense - Unallowable F&A Central Use Only

Used to record gross expenses generated by Penn State Health

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121701 CNT Chngs Fnds Oth UFA Central Services - Changes in Funds Held by Others - Unallowable F&A Central Use Only

Used to record changes in trusts held by others

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121801 CNT-Ovr-Undr pmt-UFA Central Services - Over/Under Payment - Unallowable F&A Central Use Only

Used for payment variances

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52121900

New as of 3/18/2021
CNT-Discounts Taken Central Services - Central Services Cash Discounts Taken on Vendor Payments Central Use Only

To capture discounts taken on invoices paid to vendors within the discount period. This is configured to post automatically
NO NO NO NO New in SIMBA
52122001

New as of 8/13/2021
Non-Cntrll Int UFA Non-Controlling Interest - Unallowable F&A Financial Reporting Use Only

Use in financial statement preparation to record changes in non-controlling interest

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52210000 Gen Ofc Exp-Supl-Bdg General Office Expenses and Supplies - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52210100 General Office Exp General Office Expenses - Allowable F&A For general use

Units may use this account for all types of general office supplies and expenses, including paper, tape, staples, pens/pencils, prenumbered receipt books, etc., if it meets needs. Use more specific GL accounts below if unit or sponsor requires more specific tracking of items. If used on Sponsored Research Awards, a Cost Accounting Justification Form must be completed, approved, and attached as part of the transaction

If The Pennsylvania State University (Penn State, PSU, etc) logo or wording is used in any format, transaction must occur with an approved Penn State licensee

Promotional Printing must be reviewed by Strategic Communications

Non-promotional Intra PSU material copying - print binding system through MPC must be utilized in accordance with Procedure BS13 Multimedia & Print Center

Use 52210160 for the purchase of books, bindings, videos, and/or CDs including prerecorded literary, reference, and artistic works
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0301, 0309, 0316, 0344, 0345, 0346, 0365, 0366, 0414, 0442
52210101

New as of 1/27/2021
General Office Exp - UFA General Office Expenses - Unallowable F&A For general use

Units may use this account for all types of general office supplies and expenses, including paper, tape, staples, pens/pencils, etc., if it meets needs. Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(AUX select for further detailed options if needed)

If The Pennsylvania State University (Penn State, PSU, etc) logo or wording is used in any format, transaction must occur with an approved Penn State licensee

Promotional Printing must be reviewed by Strategic Communications

Non-promotional Intra PSU material copying - print binding system through MPC must be utilized in accordance with Procedure BS13 Multimedia & Print Center

Use 52210161 for the purchase of books, bindings, videos, and/or CDs including prerecorded literary, reference, and artistic works

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0301, 0309, 0316, 0344, 0345, 0346, 0365, 0366, 0414, 0442
52210110 GEN-Office Exp General Office Expenses & Supplies - Office Supplies - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52210111 GEN-Office Exp - UFA General Office Expenses & Supplies - Office Supplies - Unallowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52210120 GEN-Photocopy General Office Expenses & Supplies - Photocopy - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52210100

Expenses related to photocopying or reproductions. May be billed based on usage of common copiers. Copier Management Program costs would NOT be accounted for here, but in the specific GL account for this purpose

See 52210150 for Copier Management Program

If The Pennsylvania State University (Penn State, PSU, etc) logo or wording is used in any format, transaction must occur with an approved Penn State licensee

Promotional Printing must be reviewed by Strategic Communications

Non-promotional Intra PSU material copying - Print Portal through MPC must be utilized
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210121

New as of 1/27/2021
GEN-Photocopy-UFA General Office Expenses & Supplies - Photocopy - Unallowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52210100

Expenses related to photocopying or reproductions. May be billed based on usage of common copiers. Copier Management Program costs would NOT be accounted for here, but in the specific GL account for this purpose

See 52210150 for Copier Management Program

If The Pennsylvania State University (Penn State, PSU, etc) logo or wording is used in any format, transaction must occur with an approved Penn State licensee

Promotional Printing must be reviewed by Strategic Communications

Non-promotional Intra PSU material copying - Print Portal through MPC must be utilized

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210130 GEN-Brochure-Alw F&A General Office Expenses & Supplies - Brochures - Allowable F&A To be used for more specific tracking only if unit or sponsor required; otherwise use 52210100

Costs of brochures used for general informational purposes by the department (not promotional)

Allowable for F&A if not related to marketing, alumni, or students

Non-Promotional Intra PSU material copying - Print Portal through MPC must be utilized

(If The Pennsylvania State University ("Penn State" "PSU", etc.) logo or wording is used in any format, transaction must occur with an approved Penn State licensee
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210131 GEN-Brochur-Unal FA General Office Expenses & Supplies -Brochures - Unallowable F&A To be used for more specific tracking only if unit or sponsor required; otherwise use 52210100

Costs of brochures used for marketing, promotion that do not fall under Strategic Communications

Unallowable for F&A if related to marketing, alumni, or students

If The Pennsylvania State University ("Penn State" "PSU", etc.) logo or wording is used in any format, transaction must occur with an approved Penn State licensee

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210141 GEN-Newspr Comp UFA General Office Expenses & Supplies - Newspaper Complimentary - Unallowable F&A To be used as a detailed use account only for Hospitality Service for newspapers provided to guests; otherwise use 52210100

Costs incurred through participation in the University complimentary newspaper programs

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210150 GEN-Copier Mgmt Prg General Office Expenses and Supplies - Copier Management Program - Allowable F&A To be used for more specific tracking only if unit or sponsor required; otherwise use 52210100

Charges incurred under the University's Copier Management Program
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210160

New as of 2/25/2021
GEN-BKS BIND VID CD General Office Expenses and Supplies - Books, Bindings, Videos, CDs - Allowable F&A Use for the purchase of Books, Bindings, Videos, and/or CDs including prerecorded literary, reference, and artistic works YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210161

New as of 2/25/2021
GEN-BKS BIND ETC UFA General Office Expenses and Supplies - Books, Bindings, Videos, CDs - Unallowable F&A To be used for more specific tracking only if unit or sponsor required; otherwise use 52210100

Use for the purchase of Books, Bindings, Videos, and/or CDs including prerecorded literary, reference, and artistic works

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52210200 Postage and Mailings Postage and Mailings - Allowable F&A Postage, mailings, and light/small package shipping, includes FedEx/UPS

See 52210700 for freight charges outbound

University Park Campus must use Multimedia & Print Center (MPC) for postage
YES

Postage must included on a PO where it is part of a larger agreement or purchase
NO - UP Campus must use Multimedia & Print Center (MPC) for postage

YES - Commonwealth Campus

Up to cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0322, 0451, 032B
52210300 Empl Awd-no-tx-Al FA Employee Awards - Non-Taxable, Tangible - Allowable F&A Employee awards for the recognition of exemplary work performance and achievement. Includes purchases of Lion statues or other small gifts for employees per Policy Policy FN10. Only retirement and years of service awards are allowable. All others should use unallowed code

These awards are NOT cash/check payments, which must be processed through Workday
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0411
52210301 Empl Awd-no-tx-Un FA Employee Awards - Non-Taxable -Tangible - Unallowable F&A Employee awards for the recognition of exemplary work performance and achievement. These costs are unallowable on sponsored awards and for F&A purposes. Includes purchases of Lion statues or other small gifts for employees per Policy FN10. Only retirement and years of service awards are allowable. Use 52210300 for retirement and years of service awards. All others should use this GL code which classifies the award as unallowable

These are NOT cash/check payments, which must be processed through Workday

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0411
52210400 SUP-Instructional Supplies - Instructional Supplies - Allowable F&A Supplies used in instruction which are provided to faculty and students for classroom use, including test kits, vials, etc. for biology or chemistry labs

Use 52210500 for research laboratory supplies
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0317
52210500 SUP-Laboratory Supplies - Laboratory Supplies - Allowable F&A Use for research laboratory costs for general laboratory supplies which are not specifically designated in another category

Use 52210510 for Supplies - Research Animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 52600110 Services External - Research Animal Care - ARP Cost

Use 52600120 Services External - Research Animal Vet Service - ARP Cost

Use 52641100 Services External - Research Animal Care - Bill to User and/or

52641200 Services External - Research Animal Vet Service - Bill to User
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0303, 0311, 0417, 0450
52210510 SUP-Res Animal Supplies - Research Animals Use for the costs to obtain animals for research, including live and preserved. Costs for food and medical care should be charged to GL accounts listed below

See Note #3 in general notes preceding this table regarding research animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 52600110 Services External - Research Animal Care - ARP Cost

Use 52600120 Services External Research Animal Vet Service - ARP Cost

Use 52641100 Services External - Research Animal Care - Bill to User and/or

52641200 Services External - Research Animal Vet Service - Bill to User
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New to SIMBA
52210520 SUP-Res Animal Husb Supplies - Research Animal Husbandry Cost incurred for feeding and caring for research animals, other than veterinary care

See Note #3 in general notes preceding this table regarding research animals

Use 52210510 for Supplies - Research Animals

Use 52600110 Services External - Research Animal Care - ARP Cost

Use 52600120 Services External Research Animal Vet Service - ARP Cost

Use 52641100 Services External - Research Animal Care - Bill to User and/or

52641200 Services External - Research Animal Vet Service - Bill to User
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New to SIMBA
52210600 SUP-Med&Hosp-Alw F&A Supplies - Medical & Hospital Supplies - Allowable F&A Supplies used for medical purposes, such as bandages, IVs, etc. YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0302
52210601 SUP-Med&Hosp-Un F&A Supplies - Medical & Hospital Supplies - Unallowable F&A Costs for supplies used for medical purposes, such as bandages, IVs, etc.

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0302
52210700 Freight Charges Freight Charges - Allowable F&A Costs for the outbound transfer of heavy/large packages for situation, excluding USPS, FEDEX, or UPS, where another GL is not identifiable (see 52210200 for USPS, FEDEX, and UPS

Incoming freight charges are to be charged to the same Business Area, Cost Object, and Cost Center indicated on the Purchase Order for the merchandise itself
YES

Use of PSU Contracted Freight Vendors preferred
YES

Preferred Method

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0313, 0410, 0445
52210711 CAP EQ Freight-UFA Capital Equipment Freight & Customs Charges - Unallowable F&A Costs incurred for freight and custom charges assets having a value greater than $5,000

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits
NO-Employee Reimbursement

YES - Non-Employee Reimbursement
YES New as of 1/27/2021
52210800 Warehouse & Storage Warehouse & Storage - Allowable F&A Warehouse storage costs including temporary storage units

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0446
52210900 Movg-Relo-Emplye-Tax Moving/Relocation Reimbursement to Employee Receipts - Taxable - Allowable F&A Cost incurred during relocation or moving such as transport of household goods or moving family members

Receipts must be maintained to use this GL

For amounts up to the maximum payment allowable in accordance with Policy Policy HR104 Payment of Relocation Expenses and Procedure CR2049 Reporting Moving Expenses Compensation

All moving expenses and relocation expense payments are taxable. See the Internal Revenue Service website for further details
NO NO YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursements must be processed in SAP Concur
NO 0453, 0456
52210901 Mov-Rel-Emp-Tax-UFA Moving/Relocation Reimbursement to Employee Receipts - Taxable - Unallowable F&A Cost incurred during relocation or moving such as transport of household goods or moving family members

Receipts must be maintained to use this GL

Only to be used for amounts over the maximum payment allowable in accordance with Policy Payment of Relocation Expenses and Procedure CR2049 Reporting Moving Expenses Compensation

Amounts up to the maximum payment allowable must be charged to 52210900

All moving expenses and relocation expense payments are taxable. See the Internal Revenue Service website for further details

See Policy HR104 Payment of Relocation Expenses and Procedure CR2049 Reporting Moving Expenses Compensation

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursements must be processed in SAP Concur
NO 0453, 0456
52210950 Movg-Relo-Vendor-Tax Moving/Relocation Reimbursement -3rd Party Vendor - Taxable - Allowable F&A Cost to hire a contractor to move household goods

Receipts must be maintained to use this GL

All moving expenses and relocation expense payments are taxable. See the Internal Revenue Service website for further details

See Policy HR104 Payment of Relocation Expenses and Procedure CR2049 Reporting Moving Expenses Compensation
YES - PO may be used only if Penn State is arranging for moving through contracted carrier - contact Procurement Services

NO - if employee engaged 3rd-Party Vendor directly use 52210900
NO NO NO 0453, 0456
52210951 Mov-Rel-Vend-Tax-UFA Moving/Relocation Reimbursement -3rd Party Vendor - Taxable - Unallowable F&A Cost incurred during relocation or moving such as transport of household goods or moving family members

All moving expenses and relocation expense payments are taxable. See Policy HR104 Payment of Relocation Expenses and Procedure CR2049 Reporting Moving Expenses Compensation

Reimbursements must be processed in SAP Concur

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)

YES - PO may be used only if Penn State is arranging for moving through contracted carrier

NO - if employee engaged 3rd-Party Vendor directly use 52210901
NO NO NO 0453, 0456
52211000 SUP-Food Supplies Supplies - Food Supplies - Allowable F&A For general use by departments which may obtain food supplies for group meeting expenses, such as cups, napkins, coffee, etc.

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

Including non-alcoholic beverages (for a department who has a food preparation operation)

(AUX select for further detailed options if needed)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211010 SUP-Fd-China Supplies - Food - China - Allowable F&A Costs for china related to food service for meeting expenses

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211020 Sup-Fd-Glassware Supplies - Food - Glassware - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211030 SUP-Fd-Silver Supplies - Food - Silver - Allowable F&A To be used for specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211040 SUP-Fd-Othr Inventry Supplies - Food - Other Inventory - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211050 SUP-Fd-Linen Supplies - Food - Linen - Allowable F&A To be used for more specific tracking or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211060 SUP-Fd-Utensils Supplies - Food - Utensils - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211010 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211070 SUP-Fd-Menu&Bev List Supplies - Food - Menus and Beverage Lists - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211080 SUP-Fd-Banq Rent&Sup Supplies - Food - Banquet Rentals and Supplies - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211091 SUP-Fd-Bar Exp-Un FA Supplies - Food - Bar Expense - Unallowable F&A Costs for bar expense related to food service for meeting expenses, including the purchase, preparation, or serving of alcoholic beverages

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52211100 SUP-Fd-Cafeteria Exp Supplies - Food - Cafeteria Expense - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52211000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0304
52212000 SUP-Feed & Field Supplies - Feed & Field Supplies - Allowable F&A Costs for food or bedding of animals

For general use

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(AG select for further detailed options if needed)
YES

Preferred Method

Lion Marketplace should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0315
52212010 SUP-AG-Feed Supplies - Agricultural - Feed - Allowable F&A Costs for food given to animals

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212000
YES

Preferred Method

Lion Marketplace should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0315
52212020 SUP-AG-Bedding Supplies - Agricultural - Bedding - Allowable F&A Costs related to bedding for agricultural farm operations

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212000
YES

Preferred Method

Lion Marketplace should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0315
52212030 SUP-AG-Breeding Supplies - Agricultural - Breeding Supplies - Allowable F&A Costs related to supplies required for breeding procedures on agricultural farm operations

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212000
YES

Preferred Method

Lion Marketplace should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0315
52212040 SUP-AG-Animals Supplies - Agricultural - Animals - Allowable F&A Costs for purchase of animals for agricultural farm operations

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212000
YES

See Note #3 in general notes preceding this table regarding research animals
NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO

Except for non-research animal auctions, or if PO not accepted by vendor

See Note #3 in general notes preceding this table regarding research animals
0740
52212050 SUP-AG-Crop Supplies Supplies - Agricultural - Crop Supplies - Allowable F&A Costs for supplies required to grow or maintain crops at agricultural farm operations

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212000
YES

Preferred Method

Lion Marketplace should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0315
52212100 SUP-Custod&Housekeep Supplies - Custodial & Housekeeping Supplies - Allowable F&A For general use

Departments purchasing basic supplies for limited cleaning in the workplace, such as disinfectant wipes, dusting or kitchen cleaning would use this code

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(AUX select for further detailed options if needed)
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212110 SUP-C&H-Cleaning Supplies - Custodial & Housekeeping - Cleaning Supplies - Allowable F&A Costs for custodial and housekeeping cleaning supplies

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212120 SUP-C&H-Replacement Supplies - Custodial & Housekeeping - Replacement Supplies - Allowable F&A Costs for custodial and housekeeping replacement supplies

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212130 SUP-C&H-Electrical Supplies - Custodial & Housekeeping - Electrical Supplies - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100 YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212140 SUP-C&H-Linen Supplies - Custodial & Housekeeping - Linen - Allowable F&A Costs for custodial and housekeeping linens

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

UP to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212150 SUP-C&H-Oth Houskeep Supplies - Custodial & Housekeeping - Other Housekeeping Supplies - Allowable F&A Costs of custodial and housekeeping paper supplies

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212160 SUP-C&H-Paper Supplies - Custodial & Housekeeping - Paper Supplies - Allowable F&A Costs for custodial and housekeeping paper supplies

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0305
52212170 SUP-C&H-Unifm-nonAth Supplies - Custodial & Housekeeping - Uniforms - Non-Athletic - Allowable F&A Costs for custodian and housekeeping uniforms

NOT to be used for athletics

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0319
52212180 SUP-C&H-UniCl-nonAth Supplies - Custodial & Housekeeping - Uniform Cleaning - Non-Athletic - Allowable F&A Costs for custodial and housekeeping uniform cleaning

NOT to be used for athletics

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212100
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0319
52212300 SUP-Laundry Supplies Supplies - Laundry Supplies - Allowable F&A Costs for laundry supplies YES

Preferred Method

General Stores orders through Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0306
52212401 SUP-Recr&Athl Un F&A Supplies - Recreational & Athletic Supplies - Unallowable F&A Costs for recreational and athletic supplies

For general use by departments for recreational and athletic supplies, including line paint

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(Athletics click in row to expand for more detailed options if needed)

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0307
52212411 SUP-ATH-Unif&apr UFA Supplies - Athletic Uniforms & Apparel - Unallowable F&A Costs for athletic uniforms and apparel

To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212401

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0307
52212421 SUP-ATH-Sprt eq UFA Supplies - Athletic - Sports Equipment - Non-Capitalized - Unallowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212401

Use for Athletic and Sports Equipment having a value of less than $5,000

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0307
52212500 SUP-Motor Vehicle Supplies - Motor Vehicle Supplies - Allowable F&A Costs for motor vehicle supplies than than fuel

For fuel see 52212510

For general use by departments for supplies required to maintain vehicles

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(AUX select for further detailed options if needed)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0308
52212510 SUP-MV-Motr Veh-Fuel Supplies - Motor Vehicle - Motor Vehicle Fuel - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52212500

Use for costs for fuel for use in vehicles.
YES YES

Preferred Method

Only when transaction is $2,000 or less
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0318
52213000 SUP-Othr Need-Aux En Supplies - Other Supply Needs - Auxiliary Enterprises - Allowable F&A For general use

Includes Secure ID Cards

If other supply GL accounts are not appropriate, use this category

AUX select 52213010, 52213020, 52213040, 52213050, 52213060, 52213070, 52213080, or 52213090 as appropriate
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213010 SUP-AUX-Othr Sup-ABS Supplies - Auxiliary - Other Supplies - ABS - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213020 SUP-AUX-Oth-Wash Bay Supplies - Auxiliary - Other Supplies - Wash Bay - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213040 SUP-AUX-Guest Supplies - Auxiliary - Guest Supplies - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213050 SUP-AUX-Conferee Supplies - Auxiliary - Conferee Supplies - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213060 SUP-AUX-Decorations Supplies - Auxiliary - Decorations - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213070 SUP-AUX-Flowers Supplies - Auxiliary - Flowers - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213080 SUP-AUX-Electrical Supplies - Auxiliary - Electrical Supplies - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52213090 SUP-AUX-Elect Bulbs Supplies - Auxiliary - Electric Bulbs - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52213000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0309
52214000 SUP-Other Needs-OPP Supplies - Other Supply Needs - Office of Physical Plant (OPP) - Allowable F&A Designated for OPP use - click in row to expand for more detailed options if needed

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0314
52214010 SUP-OPP-Bldg Mmt Mat Supplies - Office of Physical Plant (OPP) - Building Maintenance Materials - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52214000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215000 SUP-Othr Need-Theatr Supplies - Other Supply Needs - Theatre - Allowable F&A Theatre Group use only - click in row to expand for more detailed options, if needed YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215010 SUP-Theatre-Sets Supplies - Theatre - Sets - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215020 SUP-Theatre-Props Supplies - Theatre - Props - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215030 SUP-Theatre-Lights Supplies - Theatre - Lights - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215040 SUP-Theatre-Sound Supplies - Theatre - Sound - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215050 SUP-Theatre-Costumes Supplies - Theatre - Costumes - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52215060 SUP-Theatre-Spc Efct Supplies - Theatre - Special Effects - Allowable F&A To be used for more specific tracking only if unit or sponsor requires; otherwise use 52215000 YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available through Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52240000 Cost Goods Sold-Bdgt Cost of Goods Sold - Budget Only Do not post to this account, click in row to expand for more detailed options NO NO NO NO New in SIMBA
52241001 CGS-Resl-Sup&Mat-UFA Cost of Goods Sold - Resale Supplies & Materials - Unallowable F&A For general use by non-Auxiliary units for purchases of supplies and materials for resale

(Auxiliary & Business must click in row to expand for more detailed options)

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0310
52241010 CGS-Resl-GS Stk Item Cost of Goods Sold - Resale - General Stores (GS) Stock Items - Allowable F&A Auxiliary & Business Use Only

Costs of the resale of General Store stock items
NO NO NO NO New in SIMBA
52241020 CGS-Resl-GS Comp Gas Cost of Goods Sold - Resale - General Stores (GS) Compress Gas - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of General Stores compressed gas
NO NO NO NO New in SIMBA
52241030 CGS-Resl-Lion Surpl Cost of Goods Sold - Resale - Lion Surplus - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of goods for Lion Surplus
NO NO NO NO New in SIMBA
52241040 CGS-Resl-Com PA Srpl Cost of Goods Sold - Resale - Commonwealth PA Surplus - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of Commonwealth of PA surplus
NO NO NO NO New in SIMBA
52241050 CGS-Resl-Use Flt Veh Cost of Goods Sold - Resale - Used Fleet Vehicle - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of used fleet vehicles
NO NO NO NO New in SIMBA
52241060 CGS-Resl-MPC Mater Cost of Goods Sold - Resale - Multimedia and Print Center (MPC) Material - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of Multimedia and Print Center (MPC) material
NO NO NO NO New in SIMBA
52241070 CGS-Resl-Thes Bkbind Cost of Goods Sold - Resale - Thesis Bookbinding - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of Thesis Bookbinding
NO NO NO NO New in SIMBA
52241080 CGS-Resl-Subcontract Cost of Goods Sold - Resale - Subcontract - Allowable F&A Auxiliary & Business Services Use Only

Costs for outsourced Multimedia and Print Center (MPC) jobs
NO NO NO NO New in SIMBA
52241090 CGS-Cost Of Errors Cost of Goods Sold - Cost of Errors - Allowable F&A Auxiliary & Business Services Use Only

Costs of Multimedia Print Center (MPC) production errors
NO NO NO NO New in SIMBA
52241100 CGS-Resl-Promo Item Cost of Goods Sold - Resale - Promotional Items - Allowable F&A Auxiliary & Business Services Use Only

Costs for the resale of Multimedia and Print Center (MPC) promotional items
NO NO NO NO New in SIMBA
52241110 CGS-Resl-USPS-Bus Re Cost of Goods Sold - Resale - United States Postal Service (USPS) - Business Reply - Allowable F&A Auxiliary & Business Services Use Only

Costs for United States Postal Services (USPS) Business Reply for Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241120 CGS-Resl-USPS-Lv Pst Cost of Goods Sold - Resale - United States Postal Service (USPS) - Live Postage - Allowable F&A Auxiliary & Business Services Use Only

Costs for United States Postal Services (USPS) live stamps for Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241130 CGS-Resl-USPS-Mt Pst Cost of Goods Sold - Resale - United States Postal Service (USPS) - Meter Postage - Allowable F&A Auxiliary & Business Services Use Only

Costs for United States Postal Service (USPS) meter postage for Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241140 CGS-Resl-USPS-Pst Du Cost of Goods Sold - Resale - United States Postal Service (USPS) - Postage Due - Allowable F&A Auxiliary & Business Services Use Only

Costs for United States Postal Service (USPS) postage due
NO NO NO NO New in SIMBA
52241150 CGS-Resl-UPS Cost of Goods Sold - Resale - United Parcel Service - Allowable F&A Auxiliary & Business Services Use Only

Costs for United Parcel Service (UPS) Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241160 CGS-Resl-Intntl Cost of Goods Sold - Resale - International - Allowable F&A Auxiliary & Business Services Use Only

Costs for International mail for Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241170 CGS-Resl-Bulk Mail Cost of Goods Sold - Resale - Bulk Mail - Allowable F&A Auxiliary & Business Services Only

Costs for United States Postal Service (USPS) bulk mailing for Multimedia and Print Center (MPC)
NO NO NO NO New in SIMBA
52241180 CGS-Resl-Cmp Base Cost of Goods Sold - Resale - Multifunction Device Base Fee - Allowable F&A Auxiliary & Business Services Use Only

Costs for Copier Management Program (CMP) base click fee
NO NO NO NO New in SIMBA
52241190 CGS-Resl-Cmp Excess Cost of Goods Sold - Resale - Copier Management Program (CMP) Excess - Allowable F&A Auxiliary & Business Services Use Only

Costs for Copier Management Program (CMP) excess click fee
NO NO NO NO New in SIMBA
52241200 CGS-Resl-Veh Leas Cost of Goods Sold - Resale - Vehicle Leasing - Allowable F&A Auxiliary & Business Services Use Only

Fleet leasing expense for Fleet Operations
NO NO NO NO New in SIMBA
52241210 CGS-Veh Fuel-Flt-OPP Cost of Goods Sold - Vehicle Fuel - Fleet or Office of Physical Plant (OPP) - Allowable F&A Auxiliary and Business Services Use Only

Fleet fuel purchase for Fleet Operations
NO NO NO NO New in SIMBA
52241220 CGS-Veh Fuel-Crcd Cost of Goods Sold - Vehicle Fuel - Credit Cards - Allowable F&A Auxiliary & Business Services Use Only

Fleet Wex fuel card for Fleet Operations
NO NO NO NO New in SIMBA
52241230 CGS-Vehicle Supplies Cost of Goods Sold - Vehicle Supplies - Allowable F&A Auxiliary & Business Services Use Only

Fleet vehicle supplies for Fleet Operations
NO NO NO NO New in SIMBA
52241240 CGS-Veh-Repair-Maint Cost of Goods Sold - Vehicle - Repair - Maintenance - Allowable F&A Auxiliary & Business Services Use Only

Fleet vehicle repair costs for Fleet Operations
NO NO NO NO New in SIMBA
52241250 CGS-Veh-Body Shp Rep Cost of Goods Sold - Vehicle - Body Shop Repair - Allowable F&A Auxiliary & Business Services Use Only

Fleet vehicle body shop costs for Fleet Operations
NO NO NO NO New in SIMBA
52241260 CGS-Shuttle Services Cost of Goods Sold - Shuttle Services - Allowable F&A Auxiliary & Business Services Use Only

Fleet shuttle service costs for Fleet Operations
NO NO NO NO New in SIMBA
52241270 CGS-Cmp Loop Service Cost of Goods Sold - Campus Loop Services - Allowable F&A Auxiliary & Business Services Use Only

Campus loop costs for Parking Office
NO NO NO NO New in SIMBA
52241280 CGS-Student Permits Cost of Goods Sold - Student Permits - Allowable F&A Auxiliary & Business Services Use Only

Student permit costs for Parking Office
NO NO NO NO New in SIMBA
52241290 CGS-Fac-Staff Permit Cost of Goods Sold - Faculty/Staff Permits - Allowable F&A Auxiliary & Business Services Use Only

Faculty/Staff permit costs for Parking Office
NO NO NO NO New in SIMBA
52241300 CGS-Other Permits Cost of Goods Sold - Other Permits - Allowable F&A Auxiliary & Business Services Use Only

Other permit costs besides student, faculty, and staff for Parking Office
NO NO NO NO New in SIMBA
52241310 CGS-Parking Tickets Cost of Goods Sold - Parking Tickets - Allowable F&A Auxiliary & Business Services Use Only

Parking ticket print costs for Parking Office
NO NO NO NO New in SIMBA
52241320 CGS-Resl-Arcrft Part Cost of Goods Sold - Resale - Aircraft Parts - Allowable F&A Auxiliary & Business Services Use Only

Aircraft parts costs for Airport Operations
NO NO NO NO New in SIMBA
52241330 CGS-Resl-Aviat Fuel Cost of Goods Sold - Resale - Aviation Fuel - Allowable F&A Auxiliary & Business Services Use Only

Aviation fuel for resale for Airport Operations
NO NO NO NO New in SIMBA
52241340 CGS-Resls-Jet Fuel Cost of Goods Sold - Resales - Jet Fuel - Allowable F&A Auxiliary & Business Services Use Only

Jet fuel for resale for Airport Operations
NO NO NO NO New in SIMBA
52241350 CGS-Resl-Oil Cost of Goods Sold - Resale - Oil - Allowable F&A Auxiliary & Business Services Use Only

Oil for resale for Airport Operations
NO NO NO NO New in SIMBA
52241360 CGS-Resl-Misc Cost of Goods Sold - Resale - Miscellaneous - Allowable F&A Auxiliary & Business Services Use Only

Miscellaneous items for resale for Airport Operations
NO NO NO NO New in SIMBA
52241370 CGS-Resl-Deicing Cost of Goods Sold - Resale - Deicing - Allowable F&A Auxiliary & Business Services Use Only

Deicing costs for Airport Operations
NO NO NO NO New in SIMBA
52242000 CGS-Hosp&Hous&Fd Svc Cost of Goods Sold - Hospitality and Housing & Food Services - Allowable F&A AUX use only - click in row to expand for more detailed options, if needed NO NO NO NO New in SIMBA
52242010 CGS-H-H&FS-Food Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Food - Allowable F&A Check with Business Area Financial Officer before using NO NO NO NO New in SIMBA
52242020 CGS-H-H&FS-Sundry Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Sundry - Allowable F&A Auxiliary & Business Services Use Only

Costs for Sundry for resale for Hospitality
NO NO NO NO New in SIMBA
52242030 CGS-H-H&FS-Stg Rent Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Staging Rental - Allowable F&A NO NO NO NO New in SIMBA
52242040 CGS-H-H&FS-Aud-Vis Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Audio-Visual - Allowable F&A Auxiliary & Business Services Use Only

Audio-Video costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242050 CGS-H-H&FS-Comp Rent Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Computer Rental - Allowable F&A Auxiliary & Business Services Use Only

Costs of computer rentals for Hospitality concierge services
NO NO NO NO New in SIMBA
52242060 CGS-H-H&FS-Photocop Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Photocopy - Allowable F&A Auxiliary & Business Services Use Only

Photocopy costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242070 CGS-H-H&FS- Rec&Trn Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Recreation & Transportation - Allowable F&A Auxiliary & Business Services Use Only

Recreation and transportation costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242080 CGS-H-H&FS-Phone Loc Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Telephone Local - Allowable F&A Auxiliary & Business Services Use Only

Local phone costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242090 CGS-H-H&FS-Phone L D Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Telephone Long Distance - Allowable F&A Auxiliary & Business Services Use Only

Long distance phone costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242100 CGS-H-H&FS-Phone PSU Cost of Goods Sold - Hospitality and Housing & Food Services - Telecommunications - Allowable F&A NO NO NO NO New in SIMBA
52242110 CGS-H-H&FS-Golf Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Golf - Allowable F&A Auxiliary & Business Services Use Only

Golf costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242120 CGS-H-H&FS-Tx Pk Spt Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Tickets Package Sports - Allowable F&A Auxiliary & Business Services Use Only

Cost of tickets for package sports for Hospitality concierge services
NO NO NO NO New in SIMBA
52242130 CGS-H-H&FS-La&Dry Cl Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Laundry and Dry Clean - Allowable F&A Auxiliary & Business Services Use Only

Laundry/dry cleaning costs for Hospitality concierge services
NO NO NO NO New in SIMBA
52242140 CGS-H-H&FS-In-Rm Mov Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of In-Room Movies & Internet - Allowable F&A Auxiliary & Business Services Use Only

Cost of in-room movies and internet for Hospitality concierge services
NO NO NO NO New in SIMBA
52242150 CGS-H-H&FS-Alcoh Bev Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Alcoholic Beverages - Allowable F&A

Policy AD18 Possession, Use, and Distribution of Alcoholic Beverages and Policy FN10 Other Business Expenses and Activities
Auxiliary & Business Services Use Only

Cost of alcoholic beverages for Hospitality Services

See the Alcoholic Beverages Decision Tool for additional details and requirements
NO NO NO NO New in SIMBA
52242160 CGS-H-H&FS-Consum Cost of Goods Sold - Hospitality and Housing & Food Services - Cost of Consumables - Allowable F&A Auxiliary & Business Services Use Only

Cost of consumables for Hospitality Services
NO NO NO NO New in SIMBA
52243001 CGS-OPP Resl Sup&Mat Cost of Goods Sold - Office of Physical Plant (OPP) Resale Supplies & Material - Unallowable F&A OPP use only - click in row to expand for more detailed options, if needed

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52243011 CGS-OPP Stores-Main Cost of Goods Sold - Office of Physical Plant (OPP) Stores - Main - Unallowable F&A Check with Business Area Financial Officer before using

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52243021 CGS-OPP Stor-Satelit Cost of Goods Sold - Office of Physical Plant (OPP) Stores - Satellite - Unallowable F&A Check with Business Area Financial Officer before using

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO New in SIMBA
52244001 CGS-Prs EBook Cost of Goods Sold - Press E book - Unallowable F&A Penn State Press Use only

Production costs associated with an Ebook

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO NO New in SIMBA
52244011 CGS-Prs Prnt-Demand Cost of Goods Sold - Press Print on Demand - Unallowable F&A Penn State Press Use only

Production costs associated a book print-on-demand

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO NO New in SIMBA
52270000 EQ-non-capital-Bdgt Equipment - Non-Capitalized - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52271000 EQ-NC-Non-Cpt-ls5000 Equipment - Non-Capital less than $5,000 - Allowable F&A Equipment purchases (not IT) having a fair market value less than $5,000 per item including freight

Use more specific GL accounts below if unit or sponsor requires more specific tracking of items

(AUX click in row to expand for more detailed options, if needed)

Use 52212421 for Athletic and Sports Equipment having a fair market value of less than $5,000

Use 5230XXXX for IT Equipment purchases. Specific details available in that section

Use 5233XXXX for equipment being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus

See ADD-ON note at the end of this document

NOTE: If Property Inventory deems shopping cart items to be a capital asset, the GL will be changed to an asset clearing GL 1759999
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0459
52271100 EQ-NC-Small Tools Equipment - Non-Capital - Small Tools - Allowable F&A To be used for more specific tracking only if unit or sponsor required; otherwise use 52271000

Use for purchases of small tools having a fair market value under $5,000 per item including freight

Use 5233XXXX for small tools being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52271200 EQ-NC-Pagers&Radios Equipment - Non-Capital - Pagers and Radios - Allowable F&A Use for purchases of pagers and radios having a fair market value less than $5,000 per item including freight

Use 5233xxxx for pagers and radios being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52271300 EQ-NC-Furniture Equipment - Non-Capital - Furniture - Allowable F&A For furniture purchases having a fair market value less $5,000 per item including freight

Use 5233xxxx for furniture being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52271400 EQ-NC-Public Space Equipment - Non-Capital - Public Space - Allowable F&A Purchase of Non-Capital Equipment (less than $5,000) for use in public spaces

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52271500 EQ-NC-Guest Rooms Equipment - Non-Capital - Guest Rooms - Allowable F&A Purchase of Non-Capital Equipment (less than $5,000) for use in guest rooms

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52271600 EQ-NC-Cnf Sv Bnq Res Equipment - Non-Capital - Conference Services Banquet Restaurant - Allowable F&A Purchase of Non-Capital Equipment (less than $5,000) for use in conference services, banquets, and restaurants

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0455
52273000 EQ-NC-Books&Bindings Equipment - Non-Capital - Books and Bindings - Allowable F&A For purchases of books and bindings equipment, having a fair market value of less than $5,000 per item including freight

Use 5233xxxx for books and binds equipment being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

If not purchased through Penn State Libraries agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

Any agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Only if purchased through Penn State Libraries under their delegated purchased authority in Policy BS07 Authority and Procurement
034B, 0720
52274000 EQ-NC-Elc Res Lg Clt Equipment - Non-Capital - Electronic Resource Materials for Large Collections - Allowable F&A For purchases of Electronic Resource Materials, having a fair market value less than $5,000 per item including freight for Large Collections purchased through Penn State libraries under their delegated purchase authority in Policy BS07 Authority and Procurement

Use 5233xxxx for Electronic Resource Materials for Large Collections being rented or leased. Specific details available in that section

If not purchased through Penn State Libraries, all agreements must be sent to Procurement Services for review and approval in advance of payment

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

If not purchased through Penn State Libraries all agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Only if purchased through Penn State Libraries under their delegated purchase authority in Policy BS07 Authority and Procurement
0725
52275000 EQ-NC-Film Equipment - Non-Capital - Film - Allowable F&A For purchases of motion picture films & videos, having a fair market value less than $5,000 per item including freight, for large collections purchased through Penn State Libraries, under their delegated purchase authority in Policy BS07 Authority and Procurement

If not purchased through Penn State Libraries, all agreements must be sent to Procurement Services for review and approval in advance of payment

Use 5233xxxx for motion picture films & videos being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

If not purchased through Penn State Libraries
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Only if purchased through Penn State Libraries under their delegated purchase authority in Policy BS07 Authority and Procurement
0730
52276000 EQ-NC-Govt-Sponsor Equipment - Non-Capital - Government-Sponsor Deliverable - Allowable F&A GL Decommissioned November 4, 2020

See 52291000 Equipment Government/Sponsor Deliverable
NO NO NO NO 0711, 0712
52277000 EQ-NC-Govt-Owned Equipment - Non-Capital - Government-Owned - Allowable F&A GL Decommissioned November 4, 2020

See 52292000 Equipment Government/Sponsor Equipment
NO NO NO NO 0711, 0712
52280000 Fabrication Exp-Bdgt Fabrication Expenses - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52281000 FAB-MAT Fabrication Expenses - Material - Fabrication - Allowable F&A Items expected to be consumed, expended, or cannibalized within one (1) year after completion as assembled items

These are not fabrication costs

Must be funded by a sponsored or PSU internal project, sponsor or PSU titled, $5,000 or greater per unit, and have a useful life less than one (1) year

Complete the Fabrication Expenditure Questionnaire and submit to Property Inventory before using this GL account

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Attach a copy of the completed and approved Fabrication Expenditure Questionnaire related to this Fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to cardholders limits

The cardholders must attach a copy of the completed and approved Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
0457
52282000 FAB-CDM Fabrication Expenses - Contractual Deliverable Material (CDM) Fabrication - Allowable F&A Items to be delivered to the sponsor that is specifically identified in the delivery schedule of a contractual agreement between PSU and the sponsor and is expected to be consumed, expended, or cannibalized within one (1) year after completion

Must be funded by a sponsored project, sponsor title, $5,000 or greater per unit, a contract deliverable, and have a useful life less than one (1) year

Complete the Fabrication Expenditure Questionnaire and submit to Property Inventory before using the GL account

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Attach a copy of the completed Fabrication Expenditure Questionnaire related to this Fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to cardholders limits

The cardholders must attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
0457
52283000 FAB-CDE Fabrication Expense - Contractual Deliverable Equipment (CDE) Fabrication - Allowable F&A Items to be delivered to the sponsor that is specifically identified in the delivery schedule of a contractual agreement between PSU and the sponsor

Must be funded by a sponsored project, sponsor titled, $5,000 or greater per unit, a contract deliverable, and have a useful life greater than one (1) year

Complete a Fabrication Expenditure Questionnaire and submit to Property Inventory before using this GL account

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Attach a copy of the completed Fabrication Expenditure Questionnaire related to this Fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to cardholders limits

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
0711
52284000 FAB-EQP Fabrication Expenses - Equipment Fabrication - Allowable F&A Item that is expected to be tangible personal property, complete for its intended purpose, durable, non-expendable, and not consumed

Must be funded by a sponsored project, sponsor title, $5,000 or greater per unit and have a useful life greater than one (1) year

Complete the Fabrication Expenditure Questionnaire and submit to Property Inventory before using this GL account
YES

Preferred Method

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire for the related fabrication

The cardholders must indicate the fabrication number (e.g., 14-05) in the Purpose/Description area and the cardholders must send Property Inventory copies of the purchase card receipts. The receipts can be sent via interoffice mail to 101 Rider Building or via emails to ccopropertyinv@psu.edu Document the fabrication number on each receipt
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
0705, 0712
52285000 FAB-CAP Fabrication Expenses - Capital Asset Fabrication - Allowable F&A Item that is a tangible asset used in University operations

Must be funded by a sponsored project, sponsor titled, $5,000 or greater per unit and have a useful life greater than one (1) year

Complete the Fabrication Expenditure Questionnaire and submit to Property Inventory before using this GL account
YES

Preferred Method

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire for the related fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire for the related fabrication

The cardholders must indicate the fabrication number (e.g., 14-05) in the Purpose/Description area and the cardholder must send Property Inventory copies of the purchase card receipts. The receipts can be sent via interoffice mail to 101 Rider Building or via emails to ccopropertyinv@psu.edu Document the fabrication number on each receipt

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Attach a completed and approved copy of the Fabrication Expenditure Questionnaire related to this fabrication

All agreements must be sent to Procurement Services for review and approval in advance of payment
0705, 0710
52291000 EQ-SP-Govt-Spn Delrv Equipment - Government-Sponsor Deliverable - Allowable F&A This GL should be used when commercially procured items are to be delivered to the Sponsor per contractual terms and conditions of the Grant. These items are not recorded on the University's balance sheet

Use 52277000 for Government Owned Equipment (NOT PSU Titled) having a fair market value under $5,000 per item including freight

Use 5233xxxx for Government-Sponsor Owned Equipment (Not PSU Titled) being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0711, 0712
52292000 EQ-SP-Govt-Spn Equip Equipment - Government-Sponsor Equipment - Allowable F&A This GL is to be used when the Sponsor retains title to tangible property procured under a Grant and then must be tracked and reported by the University's central Property Control Office to the Sponsors delegated Administrative Officer. Title designation can be found in the Display Grant tile in SIMBA. These items are not recorded on the University's balance sheet

Equipment or System having a fair market value of $5,000 or greater

Use 5233xxxx for Government-Sponsor Owned Equipment (Not PSU Titled) being rented or leased. Specific details available in that section

College of Medicine should follow existing contract processes at Hershey campus
YES

PO must be used

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO NO-Employee reimbursement

YES - Non-Employee reimbursement
NO 0711, 0712
52300000 IT-incl noncap IT eq IT - Technical - Including Non-Capital IT Equipment - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52300100 IT Services-Internal IT Services - Internal - Allowable F&A Click in row to expand for more detailed options

All IT services charged by one PSU department to another. Examples include, but are not limited to:
  1. TSM
  2. VM Hosting
  3. Co-location/Data Center
  4. TNS LAN Maintenance
  5. Billable IT services provided by non-ITS units to other units or as cost recovery within a unit
Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300110 IT Svc-Int-Telephone IT Services - Internal - Telephone - Allowable F&A Telephone services charged by one PSU department to another

This does NOT include cellular services
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300120 IT Svc-Int-Networkng IT Services - Internal - Networking - Allowable F&A IT services related to networking charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300130 IT Svc-Int-Video IT Services - Internal - Video - Allowable F&A IT services related to video charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300140 IT Svc-Int-Infrastr IT Services - Internal - Infrastructure - Allowable F&A It services related to infrastructure charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300150 IT Svc-Int-Software IT Services - Internal - Software - Allowable F&A IT services related to software charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300160 IT Svc-Int-Cloud IT Services - Internal - Cloud - Allowable F&A IT services related to cloud services charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300170 IT Svc-Int-PSU Host IT Services - Internal - PSU Hosting - Allowable F&A IT services related to PSU Hosting services charged by one PSU department to another

Use code 52300900 for IT services provided external to the University (i.e. outside vendors)

Use codes 52301000 or 52301100 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
NO

Use Internal Service Request (ISR)
0407
52300200 IT On Prem Sftwr Lic IT On-Premise Software Licensing - Allowable F&A Used for purchases of on-premises software (software installed locally) or license agreements, having a fair market value of less than $5,000, that are not an enterprise system used by the entire University (i.e. a software package is purchased by a department for only one specific program

Non-capital since the package is not used University wide)

Complete the Software Request Form. Upon completion of the form, instructions will be provided on how to finalize the request

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Use Software @ Penn State when Procurement Services software

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

All agreements must be sent to Procurement Services for review and approval in advance of payment

Procurement Services will work with Office of Risk Management to secure any one-time delegations needed to comply with Policy FNG02 Limited Delegation of Contract Approvals
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0452
52300250 IT Cloud Sftwr Subsc IT Cloud Software Subscription - Allowable F&A Used for purchases of cloud-based subscription software (hosted software) or license agreements, having a fair market value of less than $5,000, that are not an enterprise system used by the entire University (i.e., a software package is purchased by a department for only one specific program
Non-capital since the package is not used University wide)

Complete the Software Request Form. Upon completion of the form, instructions will be provided on how to finalize the request

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Use Software @ Penn State when Procurement Services software

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

All agreements must be sent to Procurement Services for review and approval in advance of payment

Procurement Services will work with Office of Risk Management to secure any one-time delegations needed to comply with Policy FNG02 Limited Delegation of Contract Approvals
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0452
52300300 IT Cell Svc-Dev A FA IT Cellular Services & Devices - Allowable F&A Used for purchase of cellular services and devices that are allowable on federal awards YES

Preferred Method

PO may be used for initial service for Institutional Agreements
YES

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For smart card and University-owned cellular plans
0323
52300301 IT Cell Svc-Dev U FA IT Cellular Services & Devices - Unallowable F&A Used for purchase of cellular services and devices that are unallowable on federal awards

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO may be used for initial service for Institutional Agreements
YES

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For smart card and University-owned cellular plans
0323
52300350 IT Telph Svc-Dev u5K IT Telephone Services & Devices under $5,000 - Allowable F&A Used for the purchase of non-capital telephone services and devices from a vendor external to Penn State that are less than $5,000

This does NOT include cellular services
YES

Preferred Method

PO may be used for initial service for Institutional Agreements
YES

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For smart card and University-owned cellular plans
0321
52300400 IT End Us Cmp Dv u5K IT End User Computing Devices under $5,000 - Allowable F&A Used for the external purchase of non-capital IT devices used for the purpose of individual computing

Examples include, but are not limited to:
  • Workstations
  • Computer lab machines
  • Desktop PCs
  • Laptops
  • Tablet computers
  • Smart phones (when computing capability surpasses voice capability)
  • e-Readers
Includes cost of maintenance/extended warranty plans if included in cost of device

Use 52330300 if item is being rented or leased

Also see: 52300600 IT Networking Devices under $5,000

52300500 IT Peripheral Devices under $5,000

52300700 IT Servers & Storage Devices under $5,000

52300800 IT Video Conference & Security System Devices under $5,000

See ADD-ON note at the end of this document

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0480, 0481
52300500 IT Peripheral Dv u5K IT Peripheral Devices under $5,000 - Allowable F&A Used for the external purchase of non-capital IT devices that are connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. Peripherals are often, but not always, partially or completely dependent on the host. When peripherals are included in the cost of an end-user device, do not separate

Examples include, but are not limited to:
  • Printers, Scanners, Copiers, and Multi-function devices
  • Keyboards/Mice, when purchased separately from the end-user device
  • Monitors, when purchased separately from the end-user device
  • Digital signage displays
  • Web cameras
  • Microphones
  • Any intermediary device used to connect other devices, such as switches and hubs
  • External Data Storage Devices (See 52300700 for dedicated storage appliances such as SANs and NAS)
  • Technology-enabled podiums (excluding the PC, if so equipped)
  • AV equipment, e.g.:
    • Video displays and televisions when not purchased as part of an end-user device or video conferencing system
    • Projectors
    • Audio equipment, players, recording devices
Use 52300400 for peripherals that have processors and can be used as a stand-alone end-user device

Use 52300800 for peripherals included in the purchase cost of a dedicated video conferencing system

Use 52300500 for storage devices intended to be connected to an end-user device, such as external hard drives or solid state drives

Includes cost of maintenance/extended warranty plans if included in cost of equipment

Use 52330300 if renting or leasing peripheral devices

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0483
52300600 IT Networking Dv u5K IT Networking Devices under $5,000 - Allowable F&A Used for the external purchase of non-capital IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge

Examples include, but are not limited to:
  • Routers
  • Switches
  • Hubs
  • Firewalls
  • Intrusion Prevention/Detection Appliances
  • Patch Panels
Includes cost of maintenance/extended warranty plans if included in cost of equipment

Use 52330300 if renting or leasing devices

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0482
52300700 IT Server&Storag u5K IT Servers & Storage under $5,000 - Allowable F&A Used for the external purchase of IT hardware system or application dedicated to run one (1) or more services as a host, usually for multiple users including those used solely for the purpose of storing large amount of data (SAN, NAS). Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc.

Use 52300800 for sole-purpose video servers (hardware specifically designed for this purpose)

Includes cost of maintenance/extended warranty plans if included in cost of equipment

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0484, 0485
52300800 IT Video Cnf&Sec u5K IT Video Conference & Security Systems - Device under $5,000 - Allowable F&A Used for the external purchase of non-capital IT hardware and appliances used solely for the purpose of video conferencing or video security systems

Includes cost of maintenance/extended warranty plans if included in cost of equipment

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0486
52300900 IT Svc-Extrnl Vendor IT Services - External Vendors - Allowable F&A IT services provided by an external vendor relating items such as vendor hosted application services or vendor provided circuits

Use 52300950 for cloud computing/hosted services

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0487
52300950 IT Svc-Cloud Computg IT Services - Cloud Computing - Allowable F&A IT services related to cloud computing/hosted by a provider external to the University

Expenses from cloud providers such as Azure, Google, AWS are coded here

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0487
52301000 IT Hardware Maint IT Hardware Maintenance - Allowable F&A Maintenance agreements for IT equipment when purchased as a separate line item from the hardware/software. Do not include maintenance that is part of the warrant for initial purchase of the product

Excludes multi-year pre-paid agreements

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0312, 0488
52301020 IT Hrd Mnt MtYr Pre IT Hardware Maintenance Agreements Multi-Year Prepay - Allowable F&A Multi-year prepaid hardware maintenance agreements for IT equipment and software when purchased as a separate line item from the hardware/software

Do not maintenance that is part of the warranty for initial purchase of the product

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0488
52301100 IT Software Maint IT Software Maintenance - Allowable F&A Maintenance agreements for software when purchased as a separate line item from the hardware/software. Do not include maintenance that is part of the warrant for initial purchase of the product

Excludes multi-year pre-paid agreements

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0488
52301110 IT Sft Mnt MtYr Pre IT Software Maintenance Agreements Multi-Year Prepay - Allowable F&A Multi-year prepaid software maintenance agreements for IT equipment and software when purchased as a separate line item from the hardware/software. Do not include maintenance that is part of the warrant for initial purchase of the product

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0488
52301200 IT Robotics-VR IT Robotics - VR - Allowable F&A Purchase includes Robotics & Virtual Reality (VR) devices having a fair market value less than $5,000

Use 53404000 for Robotics & VR device having a fair market value of $5,000 or greater

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits, but Lion Marketplace vendors preferred

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52301300 IT Professional Svc IT Professional Services - Allowable F&A An activity to be performed by an IT individual or service provider when the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider

College of Medicine should follow existing contract processes at Hershey campus
YES

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0393
52309000 IT Low Value Assets IT Low Value Assets - Allowable F&A IT asset under $5,000

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
YES

Up to cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52330000 Leases-Rentals-Bdgt Leases - Rentals - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52330100 RENT-ST Leas-real es RENT - Short-Term Lease Expense - Real Estate - Allowable F&A Use for all leases of building and land that meet the following criteria: Total of future lease payments is greater than $5,000; Lease term is 12 months or less;

Includes payments to the landlord for separate services such as CAM and utilities (payments made to a third-party must be booked to the GL applicable to the nature of the expense)

If total of future lease payments is greater than $1,000,000 lease document must also be reviewed by Property Inventory and approved by the President or the Treasurer of the University before execution of PO

See Policy BS07 Authority and Procurement

Use 52330300 if the fair market value of the leased item is less than $5,000

Use 52330500 if lease term is over 12 months

See ADD-ON note of the end of this document
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

If lease term is less than 12 months, document must be reviewed by Office of Risk Management before transaction occurs

If lease term is for 12 months, document must be reviewed by Planning, Design, and Properties, a division of OPP before transaction occurs
0375
52330200 RENT-ST Leas-equip RENT - Short-Term Lease Expense - Equipment - Allowable F&A Leased equipment, including IT equipment, with a lease greater than $5,000 for the lease period and lease term is 12 months or less

Use 52330300 if fair market value of leased item is less than $5,000

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

Lease document must be reviewed by Director of Procurement Services before transaction occurs
YES

Up to individual cardholders limits

Lease document must be reviewed by Director of Procurement Services before transaction occurs

Best Event OK on P-Card including tent rental due to Master Agreement with Best Event
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0367, 0376
52330300 RENT-Rental Expense RENT - Rental Expense - Allowable F&A Use for leasing buildings, land, and equipment (including IT equipment) that meet the following criteria:
  • Fair market value of the lease item is less than $5,000
  • If lease term is less than 12 months, lease document must be reviewed by Office of Risk Management before transaction occurs
  • If leasing buildings and/or land and lease term is 12 months or greater, lease document must be reviewed by Planning, Design, and Properties in the Office of Physical Plant before transaction occurs
  • If leasing equipment (including IT equipment) and lease term is 12 months or greater, lease document must be reviewed by Procurement Services before transaction occurs
See 52330100 if fair market value of leased building and/or land is greater than $5,000

See 52330200 if fair market value of leased equipment is greater than $5,000

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

See NOTES and USAGE column for lease document review processes
YES

Up to individual cardholders limits

See NOTES AND USAGE column for lease document review processes
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0360, 0368, 0377
52330400 RENT-Oper Leas-equip RENT - Operating Lease Expense - Equipment - Allowable F&A Use for all leases of equipment, including IT equipment, that meet the following criteria:
  • Total of future lease payments is greater than $5,000 but less than $1,000,000
  • If total of future lease payments is greater than $1,000,000 lease document must also be reviewed by Property Inventory and approved by the President or the Treasurer of the University before execution of PO
  • Lease term is over 12 months
  • Lease is NOT an ARL lease
Use 52330200 if lease term is 12 months or less

Use 52330300 if the fair market value of the leased equipment, including IT equipment, is less than $5,000

Contact ARL regarding ARL leasing requirements

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0369, 0379
52330500 RENT-Oper Les-rel es RENT - Operating Lease Expense - Real Estate - Allowable F&A Use for all leases of buildings and land that meet the following criteria:
  • Total of future lease payments are greater than $5,000 but less than $1,000,000
  • Lease term is over 12 months
  • If total of future lease payments is greater than $1,000,000 lease document must also be reviewed by Property Inventory and approved by the President or the Treasurer of the University before execution of PO
  • Lease is not an ARL Lease
Use 52330100 if lease term is less than 12 months

Use 52330300 if total of future lease payments for buildings and land are less than $5,000

Contact ARL regarding ARL leasing requirements
NO NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Lease document must be reviewed, approved, and managed through Planning, Design, and Properties, a division of OPP, before transaction occurs
0378
52360000 Mnt-Repair-OPP Bdgt Maintenance - Repairs - OPP Services - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO 037B
52361000 MNT-not OPP dir bill Maintenance & Materials not OPP Direct Bill - Allowable F&A Maintenance, Repair, and Renovations from PSU sources or performed and charged to the University by Outside Vendors where the charges are NOT Direct Billed by OPP to the departmental budget (includes buildings, equipment, furniture. demolition performed by PSU, or if OPP charges materials directly to a customer's budget [thus bypassing OPP's billing process])

Use 52301000 for maintenance agreement for IT equipment and software when purchased as a separate line item from the hardware/software

Use 52900600 for General Contractors for Capital Improvements, having a fair market value of $5,000 or greater

College of Medicine should follow existing contract processes at Hershey campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0370, 0371, 0372
52361100 MNT-Agre MulYr Prepa Maintenance Agreements Multi-Year Prepay - Allowable F&A College of Medicine should follow existing contract processes at Hershey campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0372
52361500 HFS MNT-repair shop Housing & Food Service Maintenance Repair - Maintenance by Housing & Food Services Repair Shop - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361600 Aprt MNT-Misc Airport Maintenance - Miscellaneous - Allowable F&A For Airport use - click in row to expand for more detailed options, if needed YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361610 Aprt MNT-Runway Airport Maintenance - Runway - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361620 Aprt MNT-Taxiway Airport Maintenance - Taxiway - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361630 Aprt MNT-Apron Airport Maintenance - Apron - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361640 Aprt MNT-field Light Airport Maintenance - Airfield Lighting - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361650 Aprt MNT-Nonfild Lit Airport Maintenance - Non-Airfield Lighting - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361660 Aprt MNT-Arprt Drain Airport Maintenance - Airport Drainage - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361670 Aprt MNT-Landsc equ Airport Maintenance - Landscape Equipment - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361680 Aprt MNT-Snow rem eq Airport Maintenance - Snow Removal Equipment - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361690 Aprt MNT-Fire trucks Airport Maintenance - Fire Trucks - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361700 Aprt MNT-Radio-Unicm Airport Maintenance - Radio - Unicom - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361710 Aprt MNT-Crsh&Sno Bd Airport Maintenance - Crash and Snow Bay Buildings - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361720 Aprt MNT-Grnd Spt Eq Airport Maintenance - Ground Support Equipment - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361730 Aprt MNT-GA Building Airport Maintenance - General Aviation Building - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361740 Aprt MNT-Corp Hangar Airport Maintenance - Corporate Hangars - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361750 Aprt MNT-Mnt Hangar Airport Maintenance - Maintenance Hangar - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361760 Aprt MNT-T-Hangars Airport Maintenance - T-Hangars - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52361770 Aprt MNT-Control Twr Airport Maintenance - Air Traffic Control Tower - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362000 MTN--OPP Services Maintenance - Repairs - Office of Physical Plant Services - Allowable F&A OPP use only - click in row to expand for more detailed options, if needed. OPP will use these GL accounts to bill departments for OPP services

Maintenance, repair, and renovation where the charges are DIRECT BILLED by OPP to the departmental budget (includes buildings, equipment, and furniture)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362010 OPP Work Order Svc Office of Physical Plant (OPP) Work Order Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362020 OPP Project Services Office of Physical Plant (OPP) Project Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362030 OPP Mnt Svc-Contract Office of Physical Plant (OPP) Maintenance Services - Contracts - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362040 OPP Codes-Inspect Office of Physical Plant (OPP) Codes - Inspections - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362050 OPP Commissioning Office of Physical Plant (OPP) Commissioning - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362060 OPP Construction Svc Office of Physical Plant (OPP) Construction Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362070 OPP Design Services Office of Physical Plant (OPP) Design Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362080 OPP Reno Svc-Staff Office of Physical Plant (OPP) Renovation Services - Staff - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362090 OPP PropDes&Plan Svc Office of Physical Plant (OPP) Property Design & Planning Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362200 OPP Custodial Svc Office of Physical Plant (OPP) Custodial Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362210 OPP Cust Svc-Contrct Office of Physical Plant (OPP) Custodial Services - Contracts - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362300 OPP Grounds-Equip Fee Office of Physical Plant (OPP) Grounds - Equipment Fee - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362310 OPP SW Svc-Compactor Office of Physical Plant (OPP) Solid Waste Services - Compactors - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362320 OPP SW Svc-Shreddng Office of Physical Plant (OPP) Solid Waste Services - Shredding - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362330 OPP SW Svc-Recycling Office of Physical Plant (OPP) Solid Waste Services - Recycling - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0374
52362340 OPP SW Svc-Refuse Office of Physical Plant (OPP) Solid Waste Services - Refuse - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0415
52362350 OPP SW Svc-OMPEC Pro Office of Physical Plant (OPP) Solid Waste Services - OMPEC Products - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362360 OPP SW Svc-Toter Office of Physical Plant (OPP) Solid Waste Services - Toter - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362370 OPP SW Svc-Roll-Offs Office of Physical Plant (OPP) Solid Waste Services - Roll-Offs - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362380 OPP SW Svc-Palletts Office of Physical Plant (OPP) Solid Waste Services - Pallets - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362390 OPP SW Svc-Other Office of Physical Plant (OPP) Solid Waste Services - Other - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362400 OPP Equipment Rental Office of Physical Plant (OPP) Equipment Rental - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0361
52362410 OPP Garage Svc-Fuel Office of Physical Plant (OPP) Garage Services - Fuel - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362420 OPP Garage Svc-Mnt Office of Physical Plant (OPP) Garage Services - Maintenance - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362500 OPP Landscape Svc Office of Physical Plant (OPP) Landscape Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362510 OPP Landsc Svc-Ctrct Office of Physical Plant (OPP) Landscape Services - Contracts - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362600 OPP Stores Materials Office of Physical Plant (OPP) Stores Materials - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362610 OPP Str Mat Hand Fee Office of Physical Plant (OPP) Stores Material Handling Fees - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362620 OPP Stores Tool Rent Office of Physical Plant (OPP) Stores Tool Rental - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362700 OPP FAM Prnt-Doc Svc Office of Physical Plant (OPP) Facility Automation (FAM) Print - Document Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362710 OPP FAM Svc Surcharg Office of Physical Plant (OPP) Facility Automation (FAM) Services Surcharge - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362800 OPP OSEH Services Office of Physical Plant (OPP) OSEH Services YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362810 OPP OSEH-Rad Wst Dis Office of Physical Plant (OPP) OSEH Services - Rad Waste Disposal - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

Yes - Non-Employee Reimbursement
NO New in SIMBA
52362820 OPP OSEH-Haz Mat Trk Office of Physical Plant (OPP) OSEH Services - Haz Mat Truck - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362900 OPP Utility Services Office of Physical Plant (OPP) Utility Services - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52362910 OPP Utility Svc-Elec Office of Physical Plant (OPP) Utility Services - Electric - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52362920 OPP Utility Svc-Watr Office of Physical Plant (OPP) Utility Services - Water - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52362930 OPP Utl Svc-Wst Watr Office of Physical Plant (OPP) Utility Services - Waste Water - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52362940 OPP Util Svc-Steam Office of Physical Plant (OPP) Utility Services - Steam - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0355
52362950 OPP Utl Svc-Chl Watr Office of Physical Plant (OPP) Utility Services - Chilled Water - Allowable F&A YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52362960 OPP Util Svc-LAN Svc Office of Physical Plant (OPP) Utility Services - LAN Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362970 OPP Facilty Auto Svc Office of Physical Plant (OPP) Facility Automation Services - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52362980 OPP Natural Gas Office of Physical Plant (OPP) Natural Gas - Allowable F&A YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
0353
52364001 MNT-Deferred Maint Maintenance - Deferred Maintenance - Unallowable F&A College of Medicine should follow existing contract processes at Hershey campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payments
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0505
52365000 MNT-Landscape Maintenance - Landscape - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payments
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0405, 0406
52390000 Event Costs-Bdgt Event Costs - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52390100 EV- Gst-Donr-etc-AFA Event Costs - Event Expense - Primarily Guest/Donor/Candidate/Board - Allowable F&A For costs related to events hosted by the University where the primary audience is guests, donors, alumni, candidates for position, or other outside individuals. See Policy FN10 for more detail

Use for food, drink, and facility costs for these events if the expense is allowable for federal purposes. Expenditures related to admission fees/tickets, alcoholic beverages and entertainment must use specific codes for those expenditures

For general use - click in row to expand for more detailed options, if needed

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390140 EV-AdmTk-Gst-etc-AFA Event Costs - Admission - Ticket - Entrance Fee - Primary Guest/Donor/Candidate/Board - Allowable F&A Costs incurred for events for guests/donors (outside individuals) for tickets for admission or entrance fee. Would include entertainment and athletic events

College of Medicine should follow existing contract processes at Hershey Campus

Only those costs allowable for federal costing purposes are permitted on this GL account
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390101 EV- Gst-Donr-etc-UFA Event Costs - Event Expense - Primarily Guest/Donor/Candidate/Board - Unallowable F&A Use for food, drink, and facility costs for guests, donors, candidates, student athlete recruitment, and Board of Trustees events

Expenditures related to admission fees/tickets, alcoholic beverages and entertainment must use specific codes for those expenditures

Refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390121 EV- Alc-Gst-Donr-etc Event Costs - Alcohol - Primarily Guest/Donor/Candidate/Board - Unallowable F&A

See Possession, Use, and Distribution of Alcoholic Beverages and Policy FN10 Other Business Expenses and Activities
See the Alcoholic Beverages Decision Tool for additional details and requirements

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390131 EV- Ent-Gst-Donr-etc Event Costs - Entertainment - Primarily Guest/Donor/Candidate/Board - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All agreements must be sent to Office of Risk Management for review and approval in advance of payment

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390141 EV-AdmTk-Gst-etc-UFA Event Costs - Admission - Ticket - Entrance Fee - Primary Guest/Donor/Candidate/Board - Unallowable F&A Costs for admissions, tickets, and entrance fees for guest, donor, candidate, and Board of Trustees events

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390201 EV-Primarly Students Event Costs - Event Expense - Primarily For Students - Unallowable F&A For food, drink, and facility costs for student events. Expenditures related to admission fees/Tickets, Alcoholic beverages and entertainment must use specific codes for those expenditures

Please refer to Policy FN10 Other Business Expenses and Activities

For general use - click in row to expand for more detailed options, if needed

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

For small events (under $10,000 in costs) or with accepted caterers

All agreements must be sent to Office of Risk Management for review and approval in advance of payment

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0329
52390221 EV-Alcohol-Students Event Costs - Alcohol - Primarily Students - Limit Use - Unallowable F&A Cost of alcohol for student events

See the Alcoholic Beverages Decision Tool for additional details and requirements

Refer to Policy AD18 Possession, Use, and Distribution of Alcoholic Beverages special approvals required for events that include students with alcohol and Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0329
52390231 EV-Entertain-Student Event Costs - Entertainment - Primarily Students - Unallowable F&A Cost for entertainment at student focused events such as musicians and DJs

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0329
52390240 EV-AdmTk-Student-AFA Event Costs - Admission - Ticket - Entrance Fee - Primarily Students - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52390241 EV-AdmTk-Student-UFA Event Costs - Admission Ticket - Entrance Fee - Primarily Students - Unallowable F&A Costs for admissions, tickets, and entrance fees for student events

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0329
52390301 EV-Employee Only Event Costs - Event Expense - Employee Only - Direct Bill Default - Unallowable F&A For general use - click in row to expand for more detailed options, if needed

When two (2) or more people have a meal which replaces breakfast, lunch, or dinner during the conduct of University business

Includes "wholesale" purchases of meals to be provided to attendees as part of a conference

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
0324, 0325, 0329, 0332, 0335
52390321 EV-Alcoh-Emplye Only Event Costs - Alcohol - Employee Only - Limit Use - Unallowable F&A Alcohol for employee only events

See the Alcoholic Beverages Decision Tool for additional details and requirements

See Policy AD18 Possession, Use, and Distribution of Alcoholic Beverages and Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390331 EV-Enter-Emplye Only Event Costs - Entertainment - Employee Only - Unallowable F&A Costs for entertainment at employee only events such as musicians and DJS

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390340 EV-AdmTk-Employe-AFA Event Costs - Admission Ticket - Entrance Fee - Employee Only - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390341 EV-AdmTk-Employe-UFA Event Costs - Admission Ticket - Entrance Fee - Employee Only - Unallowable F&A Costs for admissions, tickets, and entrance fees for employee only events

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390401 EV-Faculty-Acad Only Event Costs - Event Expense - Faculty/Academic Only - Unallowable F&A Food, drink, and facility costs for faculty and academic events

Expenditures related to admission fees/Tickets, Alcoholic Beverages and entertainment must use specific codes for those expenditures

Please refer to Policy FN10 Other Business Expenses and Activities

For general use - click in row to expand for more detailed options, if needed

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390421 EV-Alcoh-Faclty Acad Event Costs - Alcohol - Faculty/Academic Only - Limit Use - Unallowable F&A Alcohol for faculty and academic only events

See the Alcoholic Beverages Decision Tool for additional details and requirements

Please refer to Policies FN10 Other Business Expenses and Activities and AD18 Possession, Use, and Distribution of Alcoholic Beverages

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390431 EV-Enter-Faclty Acad Event Costs - Entertainment - Faculty - Academic Only - Unallowable F&A Costs for entertainment at faculty and academic focused events such as musicians and DJs

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390440 EV-AdmTk-Faculty-AFA Event Costs - Admission Ticket - Entrance Fee - Faculty/Academic Only - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390441 EV-AdmTk-Faculty-UFA Event Costs - Admission Ticket - Entrance Fee - Faculty/Academic Only - Unallowable F&A Costs for admissions, tickets, and entrance fees for faculty and academic only events

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390501 EV-OT-Tech Svc-Meals Event Costs - Overtime - Tech Service - Meals - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52390600 EV-Univ-Comunity-AFA Event Costs - Event Expense - University Community - Allowable F&A For general use - click in row to expand for more detailed options, if needed

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390640 EV-AdmTk-Unv-Com-AFA Event Costs - Admission Ticket - Entrance Fee - University Community - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52390601 EV-Univ-Comunity-UFA Event Costs - Event Expense - University Community - Unallowable F&A For general use - click in row to expand for more detailed options, if needed

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390621 EV-Alcohol-Univ-Comm Event Costs -Alcohol - University Community - Unallowable F&A Alcohol for University community only events

See the Alcoholic Beverages Decision Tool for additional details and requirements

See Policy AD18 Possession, Use, and Distribution of Alcoholic Beverages and Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390631 EV-Enter-Univ-Comm Event Costs - Entertainment - University Community - Unallowable F&A Cost for entertainment at University community events such as musicians and DJs

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52390641 EV-AdmTk-Unv-Com-UFA Event Costs - Admission Ticket - Entrance Fee - University Community - Unallowable F&A Costs for admissions, tickets, and entrance fees for University community events

Please refer to Policy FN10 Other Business Expenses and Activities

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protections and recourse which may not be available with Non-PO Invoice

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

For small events (under $10,000 in costs) or with accepted caterers

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)

Purchase Order is preferred
New in SIMBA
52420000 Memberships-Bdgt Memberships - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52420100 MEM-Instit Allow F&A Memberships - Institutional - Allowable F&A Costs for membership at an institutional or business level in professional organization. Portion of the costs of the membership related to lobbying are NOT permitted on this GL code

See Policy HR12 Professional Organization Memberships
NO NO

Unless incidental to transactions (i.e., conference registrations, access to journals or other data sources) OR in situations where joining a professional organization is the primary purpose with approval by the Business Area Financial Officer. See Policy BS14 Penn State Procurement Services Card
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0454
52420101 MEM-Instit UnAlw F&A Memberships - Institutional - Unallowable F&A Costs of membership at an institutional or business area level in professional organizations. Membership costs related to lobbying and policy advocacy must be accounted for using this code

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO

Unless incidental to transactions (i.e., conference registrations, access to journals or other sources) OR in situations where joining a professional organization is the primary purpose with approval by the Business Area Financial Officer. See Policy BS14 Penn State Procurement Services Card
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0454
52420200 MEM-Indiv Allow F&A Memberships - Individual - Allowable F&A Memberships in an individuals name in professional organization. Membership costs related to lobbying and policy advocacy are NOT permitted on this code

See Policy HR12 Professional Organization Memberships
NO NO

Unless incidental to transactions (i.e., conference registrations, access to journals or other sources) OR in situations where joining a professional organization is the primary purpose with approval by the Business Area Financial Officer. See Policy BS14 Penn State Procurement Services Card
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0454
52420201 MEM-Indiv UnAlw F&A Memberships - Individual - Unallowable F&A Memberships in an individuals name in professional organizations. Membership costs related to lobbying and policy advocacy must be accounted for on this code

See Policy HR12 Professional Organization Memberships

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO

Unless incidental to transactions (i.e., conference registrations, access to journals or other data sources) OR in situations where joining a professional organization is the primary purpose with approval by the Business Area Financial Officer. See Policy BS14 Penn State Procurement Services Card
NO - Employee reimbursement

Yes - Non-Employee reimbursement
YES 0454
52450000 Partic Support-Bdgt Participant Support Costs - Budget Only Do not post to this account - click in row to expand for more detailed options

These GL accounts should be used to account for participant costs related to sponsored programs
NO NO NO NO New in SIMBA
52451000 PAR-Sustenance Participant Support Costs - Sustenance for Participants/Trainees - Allowable F&A Participant support costs for sustenance allowance as part of a sponsored grant or contract, including Research Experiences for Undergraduates (REU's) and Research Experiences for Teachers (RET's). These payments are taxable. YES - if consortium agreement to create PO

NO - If no consortium agreement
NO YES - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52451010 PAR-Stipend Participants

Participant Support Costs - Stipends for Participants/Trainees - Allowable F&A

Participant support costs for stipend allowance as part of a sponsored grant or contract, including Research Experiences for Undergraduate (REU's) and Research Experiences for Teachers (RET's). These payments are taxable. YES - if consortium agreement to create PO

NO - If no consortium agreement
NO NO - Employee reimbursement

NO - Non-Employee reimbursement
YES New in SIMBA
52453000 PAR-Supplies Participant Support Costs - Supplies for Participants/Trainees - Allowable F&A Participant support costs for supplies as part of a sponsored grant or contract, including Research Experiences for Undergraduates (REU's) and Research Experiences for Teachers (RET's) NO YES

Up to individual cardholders limits

Reimbursement must be processed in SAP Concur
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52455000 PAR-Travel allow Participant Support Costs - Travel Allowances for Participants/Trainees - Allowable F&A Participant support costs for travel as part of a sponsored grant or contract, including Research Experiences for Undergraduates (REU's) and Research Experiences for Teachers (RET's) NO YES

Up to individual cardholders limits

Reimbursement must be processed in SAP Concur
NO - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52458000 PAR-Reg fee cnf-wksh Participants Support Costs - Registration Fees Conference/Workshop for Participant/Trainee - Allowable F&A Participant support costs for registration fees at conferences and/or workshops as part of a sponsored grant or contract, including Research Experiences for Undergraduates (REU's) and Research Experiences for Teachers (RET's) NO YES

Up to individual cardholders limits

Reimbursement must be processed in SAP Concur
NO - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52570000 Royalt Fees Use-Bdgt Royalties Fees Use - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52571000 Fees - Charges Fees & Charges - Allowable F&A For general use

(AUX & Athletics click in row to expand for more detailed options, if needed)

Includes accreditation fees, certification fees, entry fees, licensing fees, submission fees, sponsorship fees, and service fees NOT included in the following:
  • 52300200 - IT On-Premise Software Licensing - Allowable F&A
  • 52300250 - IT Cloud Software Subscription - Allowable F&A
  • 52572000 - Impact Charges - Allowable F&A
  • 52600600 Services External - Consulting and Advising Fees - Allowable F&A
  • 52600601 - Services External Consulting and Advising Fees - Unallowable F&A
  • 52780700 Travel & Conferences - Conference & Seminar Registration - Allowable F&A
  • 52780701 - Travel & Conferences - Conference & Seminar Registration - Unallowable F&A
  • 52900200 - Construction Contractor Expenses - Architecture & Engineering Fees - Contract Services - Allowable F&A
  • 54406000 - Applied Research Labs (ARL) Fees - Allowable F&A
  • 54406100 Applied Research Labs (ARL) Fees - Allowable F&A
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
0351, 0363, 0399, 0400, 0418, 0419, 0470, 0515, 0699, 038B
52571001

New as of 12/17/2020
Fees - Charges UNA Fees & Charges - Unallowable F&A Includes Graduate School Application Fees

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

NO - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571010 Parking Parking - Allowable F&A Fees related to parking of vehicles NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
YES - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571030 Protective Services Protective Services - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52571031

New as of 6/30/2021
Protective Serv-UFA Protective Services - Unallowable F&A Fees related to the contracting of services for security or protection, such as for events

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571040 Bank Charges - Fees Bank Charges & Fees - Allowable F&A Fees charged by banks and financial institutions as part of their services including ACH fees and credit card fees

A&BS uses for Elavon related expenses
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571051 Prov Doubt Acct UFA Provision for Doubtful Accounts - Unallowable F&A USE ONLY FOR PS HOSPITALITY SERVICES

In accordance with the Uniform System of Accounts for the lodging industry, provision for doubtful accounts is an expense

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO New in SIMBA
52571060 Credit Card Commiss Credit Card Commission - Allowable F&A Fees associated with processing transactions through a payment gateway, such as a widget or an App NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571070 Gift Card Proces Fee Gift Card Processing Fees - Allowable F&A Processing fees for the purchase of gift cards charged by the merchant

Use 52601001 Services External - Non-Employee Awards, 52601500 Services - External - Research Participants, and/or XXXXXXX1 Employee Awards - Taxable for the amount of the gift card
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571090 Commissions Commissions - Allowable F&A Commissions paid to third-parties for percentages of sales, hotel stays for visiting athletic teams, commission on book and journal sales, etc. NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571100 Reservations Expense Reservations Expense - Allowable F&A A&BS Use Only

Fees for reservation packages
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571110 Real Estate Taxes Real Estate Taxes - Allowable F&A NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571120 OPP Ext Cons Dev Fee Office of Physical Plant (OPP) External Construction Developers Fee - Allowable F&A For OPP Use Only

Fee for external construction developers
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571130 JOC Program Fees JOC Program Fees - Allowable F&A NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571140 Building Permit fees Building Permit fees - Allowable F&A Fees for permits to construct or alter a building structure NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571150 Service Fee-LionPath Service Fee through LionPATH - Allowable F&A Central Use Only

LionPATH service fee charged to student

For amounts collected from units or participants and passed on to another unit OUTSIDE PSU, or from outside units to students as part of a grant
NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
0462
52571160 Athlet Fee-LionPath Athletics Fee through LionPATH - Allowable F&A NO YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52571501 Royalties Royalties - Unallowable F&A Payments for the right to use intellectual property such as copyrights, patents, and trademarks

Paid to an individual or corporation (reportable on IRS 1099)

Supplier must register in the Supplier Registration Portal

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0398
52572000 Impact Charges Impact Charges - Allowable F&A Auxiliary & Business Services Use Only

Impact fee in lieu of taxes pursuant to agreements
NO NO NO NO 0430
52573000 Admin Chg ABS-Hosp Administrative Charge Auxiliary & Business Services - Hospitality - Allowable F&A DECOMMISSIONED JUNE 30, 2021 - Use 55202000 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52573010 Conf Ctr Univ OH Rel Conference Center University Overhead Relief - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52573020 Hotel Contingency Hotel Contingency - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52573030 Univ OH Conf Ctr Rel University Overhead Conference Center Relief - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52573040 Location Commission Location Commission - Allowable F&A DECOMMISSIONED JUNE 30, 2021 - Use 52573041 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52573041 Loctn Commission - UFA Location Commission - Unallowable F&A Auxiliary & Business Services Use Only

Commission Paid to Vendor in Which BJC Holds Event Promotion

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52573050 Volunteer Grps Volunteer Groups - Allowable F&A NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52573060 Admin Promotion Administrative Promotion - Allowable F&A NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52573070 Business Enhancement Business Enhancement - Allowable F&A NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52573080 Account Manager Fees Account Manager Fees - Allowable F&A NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52573091 Walk Exp-Hotl Ovrbk Walk Expense - Hotel Overbooking Fee - Unallowable F&A Auxiliary & Business Services Use Only

Expense paid for guest stay at another hotel when overbooking occurs

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52574000 IRB Fee Expense Institutional Review Board (IRB) Fee Expense - Allowable F&A College of Medicine Use Only

Institutional Review Board (IRB) fees
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0474
52574501 Athletic Guar-UFA Athletic Guarantees - Unallowable F&A Athletics Use Only

These costs are payments to visiting institutions to travel and compete with PSU athletics at home

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0479
52575000 Intellectual Prop Exp Intellectual Property Expense - Allowable F&A Includes applications for patents, copyrights, and software applications NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Must be routed through Office of Technology Management
0492
52575500 Credit Card Discount Credit Card Discount - Allowable F&A Elavon fees charged by merchant processors

A&BS uses for non-Elavon related expenses
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0495
52576000 Cert&Lic Allow F&A Certificates & Licenses - Allowable F&A Fees to obtain certificates and licenses for University employees or units

Includes data subscriptions, licenses for proprietary/regulated data, and/or data use agreements

NOT for IT Software licenses. Refer to 5230XXXX series for IT services
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52576001 Cert&Lic Unallowable F&A Certificates & Licenses - Unallowable F&A Fees to obtain certificates and licenses for University employees or units

Includes data subscriptions, licenses for proprietary/regulated data, and/or data use agreements

NOT for IT software licenses. Refer to 5230XXXX series for IT services

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES New in SIMBA
52576500 Govt use Charge-ARL Government Use Charge - Applied Research Lab (ARL) use only - Allowable F&A ARL Use Only

Use charge for government owned equipment
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0491
52576510 Govt use-ARL Labor Government Use Charge - Applied Research Lab (ARL) Labor - ARL Use Only - Allowable F&A ARL Use Only - This GL Account will capture the Government Use Charge burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) for a specific group of Grants with an Industrial Funding Source

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO - Employee reimbursement

NO - Non-Employee reimbursement

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
New as of 6/17/2021
52576520 Govt use-ARL NonLbr Government Use Charge - Applied Research Lab (ARL) Non-Labor - ARL Use Only - Allowable F&A ARL Use Only

This GL Account will capture the Government Use Charge burden applied to the Non-Labor related expenses/encumbrances within MTDC for a specific group of Grants with an Industrial Funding Source

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO - Employee reimbursement

NO - Non-Employee reimbursement

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
New as of 6/17/2021
52576600 Management Fee Management Fee - Allowable F&A These costs are charges for providing management services either internally or billed to the University NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0490
52576601

New as of 10/20/2020
Management Fee -UFA Management Fee - Unallowable F&A Management Fees

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES YES

Up to individual cardholders limits and with prior permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

NO - Non-Employee reimbursement
YES 0490
52576610 Data Use Subs Lic Data Use Agreements Subscription Licenses Use in the purchase of data use agreements, data subscriptions and licenses for proprietary/regulated data YES - if consortium agreement to create PO

NO - if no consortium agreement
NO NO - Employee reimbursement

NO - Non-Employee reimbursement
NO New as August 2, 2021
52576611 Data Use Subs Lc UFA Data Use Agreements Subscription Licenses - Unallowable F&A Use in the purchase of data use agreements, data subscriptions and licenses for proprietary/regulated data

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES - if consortium agreement to create PO

NO - if no consortium agreement
NO NO - Employee reimbursement

NO - Non-Employee reimbursement
NO New as August 2, 2021
52577000 PS Prss Fee-Chrg-Bgt Penn State Press Fees and Charges - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52577001 PS Press Fess&Charge Penn State Press Fees and Charges DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52577011 Pr-Association Dues Penn State Press Association Dues - Unallowable F&A For Penn State Press Use Only

Fees for association dues

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52577021 Pr-Back Issue Fulfil Penn State Press Back Issue Fulfillment - Unallowable F&A For Penn State Press Use Only

Costs for third-party journal fulfillment services for back issues

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method
New in SIMBA
52577031 Pr-Back Issue Storag Penn State Press Back Issue Storage - Unallowable F&A Penn State Press Use Only

Costs for third-party journal storage services for back issues

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577041 Pr-Copyright Reg Fee Penn State Press Copyright Registration Fee - Unallowable F&A Penn State Press Use Only

Costs for Copyright registration for books

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577051 Pr-Editor Mgr Submiss Penn State Press Editorial Manager Submissions - Unallowable F&A Penn State Press Use Only

Costs for Editorial Manager used for article submissions

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577061 Pr-License Fees Penn State Press License Fees - Unallowable F&A Penn State Press Use Only

License fees paid for book publication

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577071 Pr-Permissions Penn State Press Permissions - Unallowable F&A Penn State Press Use Only

Costs to secure permissions for texts and images

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577081 Pr-Platform Fees Penn State Press Platform Fees - Unallowable F&A Penn State Press Use Only

Fees for platform hosting services

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52577091 Pr-Review Fees Penn State Press Review Fees - Unallowable F&A Penn State Press Use Only

Fees for third-party review services

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method
New in SIMBA
52600000 Services-Extern-Bdgt Services - External - Budget Only Do not post to this account, click in row to expand for more detailed options NO NO NO NO New in SIMBA
52600100 SVC-AG Related Svc Services External - AG Related Services - Allowable F&A College of Agricultural Sciences Use Only

External Agricultural Sciences related services

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0411
52600110 SVC-Res An Care-Cst Services External - Research Animal Care - ARP Cost See Note #3 in general notes preceding this table regarding research animals

Use 52210510 for Supplies -Research Animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 52600120 for Services External - Research Animal Vet Service - ARP Cost

Use 52641100 Services External - Research Animal Care - Bill to User and/or

52641200 Services External -Research Animal Vet Service - Bill to User
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New to SIMBA
52600120 SVC-Res An Vet - Cost Services External - Research Animal Vet Service - ARP Cost See Note #3 in general notes preceding this table regarding research animals

Use 52210510 for Supplies -Research Animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 52600110 for Services External - Research Animal Care - ARP Cost

Use 52641100 Services External - Research Animal Care - Bill to User and/or

52641200 Services External -Research Animal Vet Service - Bill to User
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New to SIMBA
52600200 SVC-Arch-Eng Svc Services External - Architectural & Engineering Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

Use 52900200 for Construction Contractor Expenses - Architecture & Engineer Expenses - Contract Non-Service (e.g. travel)

College of Medicine should follow existing contract processes at Hershey Campus
YES

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0393
52600300 SVC-Bldg-Constr Svc Services External - Building & Construction Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52600310 SVC-Ext Maint Svc Services External - External Maintenance Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52600400 SVC-Bus-Other-lmt us Services External - Business Services - Other - Limited Use - Allowable F&A Central Use only - click in row to expand for more detailed options YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52600411 SVC-Bus-Legal Svc Services External - Business Services - Legal Services - Unallowable F&A Central and OSVPR Use Only

External services for legal expenses

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0501
52600420 SVC-Bus-Accting Svc Services External - Business Services - Accounting Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider. The following are some examples of services which have been classified by the University as a personal and professional service: Performing artists, speakers or presenters, public accountants, psychologists, planners, researchers, instructors, child care providers, physicians and other health care providers, sports officials, and veterinary care

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52600430 SVC-Bus-Auditg Svc Services External - Business Services - Auditing Services - Allowable F&A Central Use Only

External business services for auditing expenses

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0511
52600440 SVC-Bus-Freight Svc Services External - Business Services - Freight Services - Allowable F&a When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52600450 SVC-Bus-Hum Res Svc Services External - Business Services - Human Resources Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider

Special requirements for video and TV commercial purchases - Contact Strategic Communications

Special requirements for Recruitment and Search firms:
  • These require prior approval from Human Resources
  • should be paid via Non-PO Invoice
  • all agreements must be sent to Office of Risk Management for review and approval in advance of payment

    College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52600470 SVC-Bus-Invst Fe AFA Services External - Business Services - Investment Fees & Services - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52600471 SVC-Bus-Invst Fe UFA Services External - Business Services - Investment Fees & Services - Unallowable F&A Central and OSVPR Use Only

External business expenses for investment expenses

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52600500 SVC-Com&Pub Rel AFA Services External - Communication & Publication Related Services - Allowable F&A General Use

Includes film development, typesetting/layout work, negatives and offset printing plate making, non-promotional material destined external to PSU

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

If The Pennsylvania State University (Penn State, PSU, etc.) logo or wording is used in any format, transaction MUST occur with an approved Penn State licensee
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
YES

Up to cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All agreements must be sent to Office of Risk Management for review and approval

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0341, 0342, 0343, 0412, 0440, 0441, 0443, 0444
52600501 SVC-Com&Pub Rel UFA Services External - Communication & Publication Related Services - Unallowable F&A For general use

(Penn State Press click in row to expand for more detailed options)

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0343, 0412, 0443
52600511 SVC-Press-Compositon Services External - Press - Composition - Unallowable F&A Typesetting/layout work

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0440
52600521 SVC-Press-Copyeditng Services External - Press - Copyediting - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600531 SVC-Press-Design Services External - Press - Design - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600541 SVC-Press-Edit Mgr Services External - Press - Editorial Manager Set-up - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600551 SVC-Pres-Jrnl Fulfil Services External - Press - Journals Fulfillment - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600561 SVC-Press-Proofread Services External - Press-Proofreading - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600571 SVC-Press-Printing Services External - Press - Printing - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600581

New as of 10/20/2020
SVC-Press-Pre-Press Services External - Press - Pre-Press Manufacturing - Unallowable F&A Work related to preparing a book for printing/manufacturing including image adjustments, keying text, file prep, etc.

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
YES

Up to individual cardholder limits
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600591

New as of 10/20/2020
SVC-Press-Translate Services External - Press - Translation - Unallowable F&A Translation services for foreign language related to book production

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All agreements must be sent to Office of Risk Management for review and approval

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52600600 SVC-Consult-Advi AFA Services External - Consulting & Advising Fees - Allowable F&A Payment to an individual not employed by the University, or to an organizational entity, who/which is exceptionally qualified, by education or experience in a particular field, to render an opinion or give advice that is unavailable from an employee of the University. Read Policy BS17 Use and Procurement of External Consultants and Procedure PC2008 Instructions for the Procurement and Payment of External Consultants before procuring a consultant

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions
YES

PO is required for all consulting services per Policy BS17 Use and Procurement of External Consultants
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0392
52600601 SVC-Consult-Advi UFA Services External - Consulting & Advising Fees - Unallowable F&A Payment to an individual not employed by the University, or to an organizational entity, who/which is exceptionally qualified, by education or experience in a particular field, to render an opinion or give advice that is unavailable from an employee of the University. Read Policy BS17 Use and Procurement of External Consultants and Procedure PC2008 Instructions for the Procurement and Payment of External Consultants before procuring a consultant

Use 53406000 for consulting related to the purchase of software costing $100,000 or more

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO is required for all consulting services per Policy BS17 Use and Procurement of External Consultants
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0392
52600700 SVC-Custod&Janitor Services External - Custodial & Janitorial Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52600800 SVC-Health&Med Services External - Health & Medical Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider. The following are some examples of services which have been classified by the University as a personal and professional service: Performing artists, speakers or presenters, public accountants, psychologists, planners, researchers, instructors, child care providers, physicians and other health care providers, sports officials, and veterinary care

Do NOT use
  • 52600600 or 52600601 Services External - Consulting & Advising Fees
  • 52609900 or 52609901 Services External - Other External Services - Limited Use
  • 52619900 or 52619901 Other Internal Services - Limited Use
YES

If value of service in total is over $10,000 and is not to an agency/company

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

If value of service in total is under $10,000 or if payment is to an agency/company

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52600901 SVC-Honr-UFA Services External - Honoraria - Unallowable F&A A token payment to an individual of special achievement or renown not currently employed by Penn State, in return for that individual's willingness to visit the University and participate in a University event of short duration (such as speaker, reviewer, seminar participant, etc.), with the understanding that the payment does not constitute compensation commensurate with the actual services provided. Such payments are given for services for which fees are not legally or traditionally required

Honorariums must be for $1,000 or less

See the Non-U.S. Citizen Payment Guidelines for payments to Non-U.S. Citizens/Non-Employees

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Honorarium payments may not exceed $1,000

Use the University Guest Presenter Agreement form if the event will be recorded or broadcast, with or without remuneration
New in SIMBA
52601001 SVC-Stdnt N-Emp Awds Services External - Student and Non-Employee Awards - Unallowable F&A Awards for Students and Non-Employees

Payment in recognition of performance or accomplishment

To students, there must be adequate competition for the award

See Gifts and Awards section of Policy FN10 Other Business Expenses and Activities for appropriate uses and limitations

May be used for the purchase of gift cards

Use 52571070 Gift Card Processing fee for any fees charged by the merchant

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

NO - Non-Employee reimbursement
YES 0394
52601100 SVC-Public Svc Services External - Public Services - Allowable F&A For general use

External public services

Should be used when 5261111 - 52601180 are not appropriate

(Airport and OPP click in row to expand for more detailed options)

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Agreements with non-commercial entities

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0411
52601111 SVC-Arprt Chart Svc Services External - Airport Charter Services - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601130 SVC-Purchased-CATA Services External - Purchased Services - CATA - Allowable F&A External Centre Area Transportation Authority (CATA) expenses NO YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52601140 SVC-Recycling Services External - Recycling - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Agreements with non-commercial entities

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52601150 SVC-Refuse Services External - Refuse - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Agreements with non-commercial entities

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0415
52601160 SVC-Bus Charter Svc Services External - Bus Charter Services - Allowable F&A External chartered bus services

The purpose must be directly connected to a for-credit course. For any other purpose, please use 52601161

The bus company being chartered must appear on the list of companies accepted by Office of Risk Management and be valid for the date of the charter. Any contract with legal terms and conditions must be properly reviewed and signed by someone with the authority to sign contracts on behalf of the University (see Policy FN11 - Contracts and Leases)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52601161

New as of July 1, 2021
SVC-Bus Chrtr Svc - UFA Services External - Bus Charter Services - Unallowable F&A External chartered bus services

The purposes are for events, extracurricular activities, athletics, etc. (not related to a for-credit course).

The bus company being chartered must appear on the list of companies accepted by Office of Risk Management and be valid for the date of the charter. Any contract with legal terms and conditions must be properly reviewed and signed by someone with the authority to sign contracts on behalf of the University (see Policy FN11 - Contracts and Leases)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52601170 SVC-Lot Clean Up-AFA Services External - Lot Clean-Up - Allowable F&A YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

Yes - Non-Employee Reimbursement
NO New in SIMBA
52601171 SVC-Lot Clean Up-UFA Services External - Lot Clean-Up - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601180 SVC-Snow Removal Services External - Snow Removal - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601200 SVC-Safety-Environ Services External - Safety & Environmental Services - Allowable F&A For general use (Airport and OPP click in row to expand for more detailed options)

When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO 0411
52601210 SVC-Safety SMORTZ Services External - Safety SMORTZ - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601220 SVC-USDA Wldlif Mgmt Services External - USDA Wildlife Management - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

Preferred Method

Agreements with non-commercial entities

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52601230 SVC-De-Icing Removal Services External - De-Ice Fluid Removal - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601300 SVC-Staffing Svc Services External - Staffing Services - Allowable F&A For general use

(if Tech Service, temporary staffing, or Athletic Officials, click in row to expand for more detailed options)

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601310 SVC-Tech-Tmp Emp AFA Services External - Tech Service - Temporary Employment Services - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601311 SVC-Tech-Tmp Emp UFA Services External - Tech Service - Temporary Employment Services - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601320 SVC-Adm-Temp Emp AFA Services External - Administration - Temporary Employment Services - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601321 SVC-Adm-Temp Emp UFA Services External - Administration - Temporary Employment Services - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO- Employee Reimbursement

YES - Non-Employee Reimbursement
NO New in SIMBA
52601331 SVC-Athl Officil Fee Services External - Athletic Official Fees - Unallowable F&A College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52601400 SVC-Training Svc Services External - Training Services - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider. The following are some examples of services which have been classified by the University as a personal and professional service: Performing artists, speakers or presenters, public accountants, psychologists, planners, researchers, instructors, child care providers, physicians and other health care providers, sports officials, and veterinary care

Do NOT use
  • 52609900 or 52609901 Services External - Other External Services - Limited Use
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52601500 SVC-Research Participants Services External - Research Participants - Allowable F&A Use to record payments to research participants (via cash, check and/or gift card)

If issuing a gift card, use this GL to record the amount of the gift card and use 52571070 Gift Card Processing Fee for any fees charged by merchant when purchasing gift cards

College of Medicine should follow existing contract processes at Hershey Campus
YES

Preferred Method when gift cards or external parties utilized to make payments to participants

Gifts Cards available through Lion Marketplace

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
YES

Up to individual cardholders limits and prior written approval from Financial Officer
NO - Employee Reimbursement

YES - Non-Employee Reimbursement
Only when participant payment will be made by cash or check

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393
52609900 SVC-Othr Ext-lmt AFA Services External - Other External Services-Limited Use - Allowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider. The following are some examples of services which have been classified by the University as a personal and professional service: Performing artists, speakers or presenters, public accountants, psychologists, planners, researchers, instructors, child card providers, physicians and other health care providers, sports officials, and veterinary care

Review the complete 5260XXXX series to determine if any general ledger account is more appropriate before using this account
YES

Preferred Method

If value of service in total is over $10,000 and is not to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ)

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000 or if payment is to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0393, 0411
52609901 SVC-Othr Ext-lmt UFA Services External - Other External Services-Limited Use - Unallowable F&A When individuals are being paid for services, use SIMBA Services Matrix for more detailed directions

College of Medicine should follow existing contract processes at Hershey Campus

Review the complete 5260XXXX series to determine if any general ledger account is more appropriate before using this general ledger account

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

Preferred Method

If value of service in total is over $10,000 and is not to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ)

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000 or if payment is to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0411
52610000 Services-Intern-Bdgt Services-Internal - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52610100 AG Related Svc-Int Services Internal AG Related Services - Internal - Allowable F&A College of Agricultural Sciences Use Only

Used for internal Ag related services
NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0411
52610700 Health-Med Svc-Int Services Internal - Health & Medical Services - Internal - Allowable F&A Used for payments for health and medical services internal to the University NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0393
52611000 Staffing Svc-Int Services Internal - Staffing - Allowable F&A NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0393
52611100 Training Svc-Int Services Internal - Training - Allowable F&A Payments for instructional services provided for internal training

It is not permitted to use this GL to pay an honorarium or supplemental pay for a Penn State employee
NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0393
52611161 OHR-Employee Assist Office of Human Resources (OHR)-Employee Assistance Services Internal - Unallowable F&A Human Resources Use Only

Payments made to employee assistance endowed spending account for employees who qualify

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0393
52611200 HMC Staff Chrg-back Services Internal - Hershey Medical Center Staff Charge-back - Allowable F&A College of Medicine Use Only

Costs for Hershey Medical Center staff primarily charged to clinical trials and grants
NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0460
52611300 Patient Care Services Internal - Patient Care - Allowable F&A College of Medicine Use Only

Costs for patient care such as Hershey Medical Center (HMC) services (i.e., CT scan, MRI, CBC) done for research purposes
NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0471
52611400 Clin Trial Pass Thru Services Internal - Clinical Trial Pass Thru Fee - Allowable F&A For clinical trail fees collected for ancillary departments NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0462, 0472
52611500 Pharmacy Fee Expense Services Internal - Pharmacy Fee Expense - Allowable F&A Internal pharmacy fees NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0473
52619900 Otr Intr Svc-lmt AFA Other Internal Services - Limited Use - Allowable F&A NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0411
52619901 Otr Intr Svc-lmt UFA Other Internal Services - Limited Use - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
0411
52620000 Svc Ctr-Dpt Rchr Bdt Service Centers - Departmental Recharge - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52621000 Dept Rechrg Ctr Cost Service Centers - Departmental Recharge Center Costs -Allowable F&A Operated within an academic division or department and provides non-specialized services to departments such as copy or printing services and machine shops. This would include any such services offered to external customers even if on an irregular basis NO

Use Internal Services Request (ISR)
NO

Use Internal Services Request (ISR)
NO NO

Use Internal Services Request (ISR)
New in SIMBA
52630000 Svc Ctr-Core Fcl Bdt Service Centers-Core Facility - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52631000 ARL Cost Pool Charge Applied Research Lab (ARL) Cost Pool Charges - Allowable F&A DECOMMISSIONED JUNE 30. 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631010 ARL-Advanced Coating Applied Research Lab (ARL) Advanced Coatings - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631020 ARL-Classified Data Applied Research Lab (ARL) Classified Data - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631030 ARL-CMD Computing Applied Research Lab (ARL) CMD Computing - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631040 ARL-ESPS Applied Research Lab (ARL) ESPS - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631050 ARL-Special Security Applied Research Lab (ARL) Special Security - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631060 ARL-SRDD Applied Research Lab (ARL) SRDD - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631070 ARL-TRM Applied Research Lab (ARL) TRM - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631080 ARL-UUVSP Applied Research Lab (ARL) UUVSP - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631090 ARL-WT Computer Applied Research Lab (ARL) WT Computer - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631500 ARL Other Charges Applied Research Lab (ARL) Other Charges - Allowable F&A ARL use only - FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0467
52631510 ARL-Anec Tnk Cst Ctr Applied Research Lab (ARL) Anechoic Tank Cost Center - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631520 ARL-DOTF Tank A Applied Research Lab (ARL) DOTF Tank A - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631530 ARL-DOTF Tank B Applied Research Lab (ARL) DOTF Tank B - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631540 ARL-DOTF Tank H Applied Research Lab (ARL) DOTF Tank H - Allowable F&a DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631550 ARL-DOTF Tank V Applied Research Lab (ARL) DOTF Tank V - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631560 ARL-Drafting-Design Applied Research Lab (ARL) Drafting and Design - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631570 ARL-EOS Applied Research Lab (ARL) EOS - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631580 ARL-FORTUS Applied Research Lab (ARL) FORTUS - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631590 ARL-Gen Test Vehicle Applied Research Lab (ARL) General Test Vehicle - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0467
52631600 ARL-Hi Pres Test Lab Applied Research Lab (ARL) High Pressure Test Lab - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0467
52631610 ARL-LTV Cost Pool Applied Research Lab (ARL) LTV Cost Pool - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates<
NO NO NO NO 0467
52631620 ARL-LENS Applied Research Lab (ARL) LENS - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631630 ARL-SCIAKY Applied Research Lab (ARL) SCIAKY - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631640 ARL-SEA Lab CAVE Applied Research Lab (ARL) SEA Lab CAVE - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0467
52631650 ARL-SEA Lab Wrkstatn Applied Research Lab (ARL) SEA Lab Workstation - Allowable F&A DECOMMISSIONED JUNE 30, 2021 Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52631660 ARL-Shops Applied Research Lab (ARL) Shops - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0407
52631670 ARL-VTOMEX Applied Research Lab (ARL) VTOMEX - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0467
52631680 ARL-WT Facil Use Bas Applied Research Lab (ARL) WT Facility Use Base - Allowable F&A ARL FN27 Departmental Recharge/Service Center

See Policy FN27 Establishing and Billing Service Center User Rates
NO NO NO NO 0407
52632000 Core Facility Costs Core Facility Costs - Allowable F&A Shared research resources that provide access to instruments, technologies, services, as well as expert consultation and other services to scientific and clinical investigators NO NO NO YES 0411
52632200 ICS-ACI Services Institute for Computation and Data Sciences - Advanced Cyberinfrastructure (ICS-ACI) Services - Allowable F&A Non-National Science Foundation (NSF) related Institute for Computation and Data Sciences - Advanced Cyberinfrastructure (ICS-ACI) services NO NO NO YES 0489
52632210 NSF ACI-ICS Services National Science Foundation (NSF) Advanced Cyberinfrastructure - Institute for Computation and Data Sciences (ACI-ICS) Services - Allowable F&A National Science Foundation (NSF) related Institute for Computation and Data Sciences - Advanced Cyberinfrastructure (ICS-ACI) services NO NO NO YES 0497
52639000 Service Ctr Subsidy Service Center Subsidy - Allowable F&A Subsidy for service centers using an operating budget or other unrestricted fund to derive a desired service center rate NO NO NO NO 0462
52640000 Serv Ctr-Spec-Bdgt Service Centers-Specialized - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52641000 Spec Svc Ctr Costs Specialized Service Center Costs - Allowable F&A Highly complex or specialized facilities such as computing facilities, wind tunnels, and reactors, as designated by Office of Naval Research (ONR). Includes the Materials Characterization Lab (MCL), Animal Resource Program (ARP) at University Park, and the Breazeale Nuclear Reactor

ARP at UP may use this or the other 52641xxx specific accounts
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES 0411
52641100 SVC - Res An Care-Use Specialized Service Center Costs - Research Animal Care - Bill to User - Allowable F&A See Note #3 in general notes preceding this table regarding research animals

Use 52210510 for Supplies - Research Animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 52600110 for Services External - Research Animal Care - ARP Cost

Use 52600120 for Services External - Research Animal Vet Service - ARP Cost and/or

52641200 for Specialized Service Center Costs - Research Animal Vet Service - Bill to User
YES

Preferred Method

If value of service in total is over $10,000

All agreements must be sent to Procurement Services when PO is processed for review and approval in advance of payment
NO NO - Employee Reimbursement

YES - Non-Employee Reimbursement
YES

If value of service in total is under $10,000

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New to SIMBA
52641200 SVC - Res An Vet-User Specialized Service Center Costs - Research Animal Vet Service - Bill to User - Allowable F&A See Note #3 in general notes preceding this table regarding research animals

Use 52210510 for Supplies - Research Animals

Use 52210520 for Supplies - Research Animal Husbandry

Use 526001100 for Services External - Research Animal Care - ARP Cost

Use 52600120 for Services External - Research Animal Vet Service - ARP Cost and/or

Use 52641100 for Specialized Service Center Costs - Research Animal Care - Bill to User
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

Non-PO Invoice required, regardless of fee, for all professional services (services requiring specialized skills such as physician, dentist, veterinarian, attorney, sports official, etc.)

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New to SIMBA
52660000 Student Aid - Bdgt Student Aid - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52660200 AID-Tuitions & Fees Student Aid - Tuitions & Fees - Allowable F&A For credit courses, or for registration for a seminar, conference, and/or training either conducted on-site at a Penn State facility or at another location where travel is required.

Can be used on an award if allowable.

See Policies HR36 Educational Privileges for Faculty, Staff, and Retirees and HR38 University Courses for Training Faculty and Staff

NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For payment to external schools

(Payment for Penn State tuition is processed through the Bursar's office and recorded daily)
0403
52660201 AID-Tuitions & Fees Student Aid - Tuitions & Fees - Unallowable F&A For credit courses

Registration for a seminar, conference, and/or training either conducted on-site at a Penn State facility or at another location where travel is required

See Policies HR36 Educational Privileges for Faculty, Staff, and Retirees and HR38 University Courses for Training Faculty and Staff

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For payment to external schools

(Payment for Penn State tuition is processed through the Bursar's office and recorded daily)
0403
52660301 AID-Scholarship Student Aid - Scholarship - Unallowable F&A These items are processed through Student Financial Services and are posted directly to Students Accounts

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
0420
52660401 AID-Loans Disbursed Student Aid - Loans Disbursed - Unallowable F&A Bursar/Student Financial Services Use Only

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
0421
52660501 AID-Loans Cancelled Student Aid - Loans Canceled - Unallowable F&A Bursar/Student Financial Services Use Only

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
0422
52660601 AID-Clect Fee Pd Std Student Aid - Collection Fees Paid Students - Unallowable F&A Bursar/Student Financial Services Use Only

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
0423
52660611 AID-Clect Ag Fee PSU Student Aid - Collection Agency Fees PSU - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
New in SIMBA
52660621 AID-NSF Fees PSU Student Aid - Non-Sufficient Fees PSU - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
New in SIMBA
52660631 AID-Otr Clct Fee PSU Student Aid - Other Collection Fees PSU - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
New in SIMBA
52660641 AID-Clect Fee to Std Student Aid - Collection Fees to PSU Students - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
New in SIMBA
52660701 AID-Ath Grant-in-Aid Student Aid - Athletic Grant-in-Aid - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) NO NO NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

For external schools

Payment to Penn State Tuition should be done by Journal Entry through the Bursar's Office
0449
52660801 AID-Student Awards Student Aid - Student Awards - Unallowable F&A These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS) YES

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

All agreements must be sent to Procurement Services for review and approval in advance of payment
NO - Employee reimbursement

YES - Non-Employee reimbursement
NO 0411
52660901 AID-Fund GR Asst Fee Student Aid - Funded Graduate Assistant Fee - Unallowable F&A Central Use Only

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO NO - This is for central use only. No external schools involved. No funds are leaving the University. 0464
52690000 SubContracts-Bdgt Subcontracts - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO New in SIMBA
52690100 SUB-below 25001 Subcontracts less than $25,001 - Allowable F&A F&A is recovered on the first $25,000 of every sub-award or subcontract issued under a sponsored award. Sub-awards and subcontracts must be issued out of the Office of Sponsored Programs, the Office of Research Affairs (College of Medicine), or the Applied Research Lab business office. NO NO NO YES

MUST be managed by the Office of Sponsored Programs
0408
52690500 SUB-above 25000 Subcontracts greater than $25,000 - Allowable F&A F&A is not recovered on sub-award/subcontract amounts greater than $25,000. Sub-awards and subcontracts must be issued out of the Office of Sponsored Programs, the Office of Research Affairs (College of Medicine), or the Applied Research Lab business office NO NO NO YES

MUST be managed by the Office of Sponsored Programs
0416
52780000 Travel&Conf-Bdgt Travel & Conferences - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO 033B
52780100 TR-ST-In-State AFA Travel & Conferences - In-State - Travel - Allowable F&A For general use

(click in row to expand for more detailed options)

General allowable costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0326, 0333, 0334, 0336
52780110 TR-ST-Airfre-Alw F-A Travel & Conferences - In-State - Airfare - Allowable F&A Airfare costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780120 TR-ST-Bus-Alw F-A Travel & Conferences - In-State Bus Costs - Allowable F&A Bus costs related to travel and conferences occurring entirely within Pennsylvania

These are bus companies having established routes such as SEPTA in Philadelphia or Pittsburgh Public Transit, Megabus, and/or Greyhound

For CATA bus expenses use 52601130 Services External - Purchased Services - CATA - Allowable F&A

If chartering bus service - use 52601160 Services External - Bus Charter Services - Allowable F&A

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780130 TR-ST-Otr Trn Alw FA Travel & Conferences - In-State-Other Transportation - Allowable F&A Other transportation costs related to travel and conferences occurring entirely within Pennsylvania

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780110 for In-State Airfare

Use 52780120 for In-State bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780140 TR-ST-Htl-Ot Ldg-AFA Travel & Conferences - In-State - Hotel/Other Lodging - Allowable F&A Hotel/Lodging costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES - PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780150 TR-ST-Ml-Per Di AFA Travel & Conferences - In-State - Meals Per Diem - Allowable F&A Per Diem meals related to travel and conferences occurring entire within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780101 TR-ST-In-State UFA Travel & Conferences - In-State Travel - Unallowable F&A For general use - (click in row to expand for more detailed options)

General unallowable costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

All agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0336
52780111 TR-ST-Airfr-Unal F-A Travel & Conferences - In-State Airfare - Unallowable F&A Airfare costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780121 TR-ST-Bus-Unalw F-A Travel & Conferences -In-State Bus Costs - Unallowable F&A Bus costs related to travel and conferences occurring entirely within Pennsylvania

These are bus companies having established routes such as SEPTA in Philadelphia or Pittsburgh Public Transit, Megabus, and/or Greyhound

If chartering bus service use 52601161 Services External - Bus Charter Service - Unallowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur gu
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780131 TR-ST-Otr Trn Una FA Travel & Conferences - In-State - Other Transportation - Unallowable F&A Other transportation costs related to travel and conferences occurring entirely within Pennsylvania

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780111 for In-State Airfare

Use 52780121 for In-State bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780141 TR-ST-Htl-Ot Ldg-UFA Travel & Conferences - In-State - Hotel/Other Lodging - Unallowable F&A Hotel/Lodging costs related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780151 TR-ST-Ml-Per Di UFA Travel & Conferences - In-State - Meals Per Diem - Unallowable F&A Per Diem meals related to travel and conferences occurring entirely within Pennsylvania

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0336
52780200 TR-CN-CONUS-AFA Travel & Conferences - CONUS Travel - Allowable F&A For general use

General allowable costs related to travel and conferences occurring OUTSIDE Pennsylvania, but WITHIN the contiguous 48 United States (CONUS)

(click in row to expand for more detailed options)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0327, 0337
52780210 TR-CN-Airfre-Alw F&A Travel & Conferences - CONUS Airfare - Allowable F&A Airfare costs related to travel and conferences occurring entirely OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780220 TR-CN-Bus-Alw F-A Travel &Conferences - CONUS Bus Costs - Allowable F&A Includes related expenses for travel that includes locations OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States

These are bus companies having established routes such as Megabus and/or Greyhound

If chartering bus service use 52601160 Services External - Bus Charter Service Allowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780230 TR-CN-Otr Trn Alw F-A Travel & Conferences - CONUS Other Transportation - Allowable F&A Other transportation costs related to travel and conferences occurring OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780210 for CONUS airfare

Use 52780220 for CONUS bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780240 TR-CN-Htl-Ot Ldg-AFA Travel & Conferences - CONUS Hotel/Other Lodging - Allowable F&A Hotel/Lodging costs related to travel and conferences occurring OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780250 TR-CN-Ml-Per Di AFA Travel & Conferences - CONUS Meals Per Diem - Allowable F&A Per Diem meal costs related to travel and conferences occurring OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780201 TR-CN-CONUS-UFA Travel & Conferences - CONUS Travel - Unallowable F&A For general use

General unallowable costs related to travel and conferences occurring entirely outside of Pennsylvania but within the contiguous 48 United States (CONUS)

(click in row to expand for more detailed options)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0337
52780211 TR-CN-Airfr-Unal F-A Travel & Conferences - CONUS Airfare - Unallowable F&A Airfare costs related to travel and conferences occurring entirely OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780221 TR-CN-Bus-Unalw F-A Travel & Conferences - CONUS Bus Costs - Unallowable F&A Includes related expenses for travel that includes locations OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States

These are bus companies having established routes such as Megabus and/or Greyhound

If chartering bus service use 52601161 Services External - Bus Charter Services - Unallowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780231 TR-CN-Otr Trn Una FA Travel & Conferences - CONUS Other Transportation - Unallowable F&A Other transportation costs related to travel and conferences occurring OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780211 for CONUS airfare - Unallowable F&A

Use 52780221 for CONUS bus costs - Unallowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780241 TR-CN-Htl-Ot Ldg-UFA Travel & Conferences - CONUS Hotel/Other Lodging - Unallowable F&A Hotel/Other Lodging costs related to travel and conferences occurring OUTSIDE of Pennsylvania but WITHIN the contiguous "48" United States (CONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780251 TR-CN-Ml-Per Di UFA Travel & Conferences - CONUS Meals Per Diem - Unallowable F&A Includes related expenses for travel that includes locations OUTSIDE of Pennsylvania but WITHIN the contiguous "48" states

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0337
52780300 TR-DM-OCONUS-Dom AFA Travel & Conferences - Domestic OCONUS Travel (Alaska, Hawaii, or US Territories) - Allowable F&A For general use

(click in row to expand for more detailed options)

General allowable costs related to travel and conferences occurring in Alaska, Hawaii, or US Territories

For travel to international countries see 52780400

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52780310 TR-DM-Airfre-Alw F&A Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Airfare - Allowable F&A Airfare costs related to travel and conferences in Alaska, Hawaii, or US Territories

For travel to international countries see 52780410

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780320 TR-DM-Bus-Alw F-A Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Bus Costs - Allowable F&A Includes related expenses for travel to Alaska, Hawaii, or US Territories

These are bus companies having established routes such as Megabus and/or Greyhound

If chartering bus service use 52601160 Services External - Bus Charter Services - Allowable F&A

Use 52780420 for international countries (OCONUS) bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780330 TR-DM-Otr Trn Alw FA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Other Transportation - Allowable F&A Other transportation costs related to travel and conferences in Alaska, Hawaii, or the US Territories

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780310 for allowable domestic OCONUS airfare

Use 52780320 for allowable domestic OCONUS bus costs

Use 52780430 for other transportation travel costs in international OCONUS countries

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780340 TR-DM-Htl-Ot Ldg-AFA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Hotel/Other Lodging - Allowable F&A Hotel/Other Lodging costs related to travel and conferences in Alaska, Hawaii, or the US Territories

Use 52780440 for hotel/other lodging related to travel in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780350 TR-DM-Ml-Per Di AFA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Meals Per Diem - Allowable F&A Per Diem Meal costs related to travel and conferences in Alaska, Hawaii, or US Territories

For travel to international countries see 52780450

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780301 TR-DM-OCONUS-Dom UFA Travel & Conferences - Domestic OCONUS Travel (Alaska, Hawaii, or US Territories) - Unallowable F&A For general use

(click in row to expand for more detailed options)

General unallowable costs related travel and conferences occurring in Alaska, Hawaii, or US Territories

For travel to international countries see 52780401

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
New in SIMBA
52780311 TR-DM-Airfr-Unal F-A Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Airfare - Unallowable F&A Airfare costs related to travel and conferences in Alaska, Hawaii, or US Territories

Use 52780411 for international countries (OCONUS) airfare

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780321 TR-DM-Bus-Unalw F-A Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Bus Costs - Unallowable F&A Includes related expenses for travel to Alaska, Hawaii, or US Territories

These are bus companies having established routes such as Megabus and/or Greyhound

If chartering bus service use 52601161 Services External - Bus Charter Services - Unallowable F&A

Use 52780421 for international OCONUS bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780331 TR-DM-Otr Trn Una FA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Other Transportation - Unallowable F&A Other transportation costs related to travel and conferences in Alaska, Hawaii, or US Territories

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780311 for unallowable domestic OCONUS airfare

Use 52780321 for unallowable domestic OCONUS bus costs

Use 52780431 for unallowable international OCONUS other transportation costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780341 TR-DM-Htl-Ot Ldg-UFA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Hotel/Other Lodging - Unallowable F&A Hotel/Other Lodging costs related to travel and conferences in Alaska, Hawaii, or US Territories

Use 52780441 for hotel/other lodging related to travel and conferences in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780351 TR-DM-Ml-Per Di UFA Travel & Conferences - Domestic OCONUS (Alaska, Hawaii, or US Territories) Meals Per Diem - Unallowable F&A Per Diem Meal costs related to travel and conferences in Alaska, Hawaii, or US Territories

Use 52780451 for Per Diem Meal costs related to travel and conferences in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780400 TR-INT-OCONUS-AFA Travel & Conferences - International OCONUS Travel - Allowable F&A For general use

(click in row to expand for more detailed options)

General allowable costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0328, 0338
52780410 TR-INT-Airfare-AFA Travel & Conferences - International OCONUS Airfare - Allowable F&A Airfare costs related to travel and conferences in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780420 TR-INT-Bus-AFA Travel & Conferences - International OCONUS Bus Costs - Allowable F&A Bus costs related to travel and conferences occurring in international countries (OCONUS)

These are bus companies have established routes in and between international countries (OCONUS)

If chartering bus service use 52601160 Services External - Bus Charter Services - Allowable F&A See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

Settlement of transaction must be processed in SAP Concur
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780430 TR-INT-Otr Trn AFA Travel & Conferences - International OCONUS - Other Transportation Allowable F&A Other transportation costs related to travel and conferences occurring in international countries (OCONUS)

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780410 for international OCONUS airfare

Use 52780420 for international OCONUS bus costs

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780440 TR-INT-Htl-Ot Ldg-AFA Travel & Conferences - International OCONUS Hotel/Other Lodging - Allowable F&A Hotel/Other Lodging costs related to travel and conferences in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780450 TR-INT-Ml-Per Di AFA Travel & Conferences - International OCONUS Meals Per Diem - Allowable F&A Per Diem Meal costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780401 TR-INT-OCONUS UFA Travel & Conferences International OCONUS Travel - Unallowable F&A For general use

(click in row to expand for more detailed options)

General unallowable costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0338
52780411 TR-INT-Airfare-UFA Travel & Conferences - International OCONUS Airfare - Unallowable F&A Airfare costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780421 TR-INT-Bus-UFA Travel & Conferences - International OCONUS Bus Costs - Unallowable F&A Bus costs related to travel and conferences occurring in international countries (OCONUS)

These are bus companies having established routes in and between international countries (OCONUS)

If chartering bus service use 52601161 Services External - Bus Charter Services - Unallowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780431 TR-INT-Otr Trn UFA Travel & Conferences - International OCONUS - Other Transportation Unallowable F&A Other transportation costs related to travel and conferences occurring in international countries (OCONUS)

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

Use 52780411 for international OCONUS airfare

Use 52780421 for international OCONUS bus costs See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780441 TR-INT-Htl-Ot Ldg-UFA Travel & Conferences - International OCONUS Hotel/Other Lodging - Unallowable F&A Hotel/Other Lodging costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780451 TR-INT-Ml-Per Di UFA Travel & Conferences - International OCONUS Meals Per Diem - Unallowable F&A Per Diem Meal costs related to travel and conferences occurring in international countries (OCONUS)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0338
52780500 TR-PS-PSU Campus AFA Travel & Conferences - Penn State Inter-Campus Travel - Allowable F&A For general use

(click in row to expand for more detailed options)

General allowable costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0339
52780520 TR-PS-Bus-Alw F&A Travel & Conferences - Penn State Inter-Campus Bus Costs - Allowable F&A Bus costs related to travel and conferences occurring at another Penn State campus, as well as locations including research centers, recruitments centers, etc.

For CATA bus expenses use 52601130 Services External - Purchased Services - CATA - Allowable F&A

If chartering bus service use 52601160 Services External - Bus Charter Services - Allowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780530 TR-PS-Otr Trn Alw FA Travel & Conferences - Penn State Inter-Campus Other Transportation - Allowable F&A Other transportation costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780540 TR-PS-Htl-Ot Ldg-AFA Travel & Conferences - Penn State Inter-Campus Hotel/Other Lodging - Allowable F&A Hotel/Other Lodging costs related to travel or conferences at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780550 TR-PS-Ml-Per Di AFA Travel & Conferences - Penn State Inter-Campus Meals Per Diem - Allowable F&A Per Diem Meal costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780501 TR-PS-PSU Campus UFA Travel & Conferences - Penn State Inter-Campus Travel - Unallowable F&A For general use

(click in row to expand for more detailed options)

General unallowable costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

All agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
YES

For group travel less than $10,000 or if a PO will not be accepted

All contracts or agreements must be approved through the Procurement Services contracts review team (formerly Office of Risk Management Contracts) and approved in advance of payment. Use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions)
0339
52780511 TR-PS-Airfr-Unal F-A Travel & Conferences - Penn State Inter-Campus Airfare - Unallowable F&A Airfare costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780521 TR-PS-Bus-Unalw F-A Travel & Conferences - Penn State Inter-Campus Bus Costs - Unallowable F&A Bus costs related to travel and conferences occurring at another Penn State campus, as well as locations including research centers, recruitment centers, etc.

For CATA bus expenses use 52601131 Services External - Purchased Services - CATA - Unallowable F&A

If chartering bus service use 52601161 Services External - Bus Charter Services - Unallowable F&A

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780531 TR-PS-Otr Trn Una F-A Travel & Conferences - Penn State Inter-Campus Other Transportation - Unallowable F&A Other transportation costs related to travel or conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

This includes rail fare, subway/Metro, taxis and shuttles, and Ride-Sharing Services (i.e., Uber and/or Lyft)

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780541 TR-PS-Htl-Ot Ldg-UFA Travel & Conferences - Penn State Inter-Campus Hotel/Other Lodging - Unallowable F&A Hotel/Other Lodging costs related to travel or conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

Any agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780551 TR-PS-Ml-Per Di UFA Travel & Conferences - Penn State Inter-Campus Meals Per Diem - Unallowable F&A Per Diem Meal costs related to travel and conferences occurring at any University Campuses, as well as locations including research centers, recruitment centers, etc.

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

All agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO 0339
52780601 TR-AX-Aux Ent Travel Travel & Conferences - Penn State Auxiliary Enterprise Travel - Unallowable F&A DECOMMISSIONED JUNE 30, 2021

Use 52780100 Travel & Conferences - In-State Travel or 52780200 Travel & Conferences - CONUS Travel
Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52780611 TR-AX-Guest Transprt Travel & Conferences - Auxiliary Enterprises - Guest Transportation - Unallowable F&A Auxiliary & Business Services Use Only

Used to track guest transportation expenses

See the Clarification of the use of Travel General Ledger Accounts for further clarification

College of Medicine should follow existing contract processes at Hershey Campus

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
YES

PO required for group travel of $10,000 or more

All agreements must be sent to Procurement Services for review and approval in advance of payment
YES

Preferred Method

Up to individual cardholders limits

PCard must be activated for travel

All agreements must be sent to Procurement Services for review and approval in advance of payment

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement

Reimbursement must be processed in SAP Concur
NO New in SIMBA
52780621 TR-AX-Delivery Truck Travel & Conferences - Auxiliary Enterprises - In-State Travel - Delivery Trucks - Unallowable F&A DECOMMISSIONED JUNE 30, 2021

Use 52780100 Travel & Conferences - In-State Travel
Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52780631 TR-AX-Staff Cars Travel & Conferences - Auxiliary Enterprises - Staff Cars - Unallowable F&A DECOMMISSIONED JUNE 30, 2021

Use 52780100 Travel & Conferences - In-State Travel
Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52780641 TR-AX-In-State Travl Travel & Conferences - Auxiliary Enterprises - In-State Travel - Travel Expense - Unallowable F&A DECOMMISSIONED JUNE 30, 2021

Use 52780100 Travel & Conferences - In-State Travel
Do Not Use Do Not Use Do Not Use Do Not Use To be removed from GL/PDM 6/30/2022
52780700 CNF-Conf-Sem Reg AFA Travel & Conferences - Conference & Seminar Registration - Allowable F&A For general use

Conference and seminar registration costs
NO

PO may not be used
YES

Preferred Method

Up to individual cardholders limits

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement
YES 0331
52780701 CNF-Conf-Sem Reg UFA Travel & Conferences - Conference & Seminar Registration - Unallowable F&A For general use

Conference or seminar registration costs

Use 52660201 for Employee Professional Development Tuition Payments

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

PO may not be used
YES

Preferred Method

Up to individual cardholders limits

Settlement of transaction must be processed in SAP Concur
YES - Employee reimbursement

YES - Non-Employee reimbursement
YES 0331
52810000 Utilities-Bdgt Utilities - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO
52810100 UT-Electricity Utilities - Electricity - Allowable F&A For general use

Costs paid to external vendors for electricity

(click in row to expand for more detailed options, if needed)

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0352
52810110 UT-Elec-purch campus Utilities - Electricity - Purchased Campus - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0352
52810120 UT-Elec-purc off-cmp Utilities - Electricity - Purchased Off-Campus - Allowable F&A College of Medicine should follow existing contract processes at Hershey Campus YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0352
52810130 UT-Elec-steam gen Utilities - Electricity - Steam Generated - Allowable F&A Costs paid to external vendors for steam generated electricity

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0352
52810140 UT-Elec-solar gen Utilities - Electricity - Solar Generated - Allowable F&A Costs paid to external vendors for solar generated electricity

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0352
52810200 UT-Chilled Water Utilities - Chilled Water - Allowable F&A Costs paid to external vendors for chilled water

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0352
52810300 UT-Water Utilities - Water - Allowable F&A Costs paid to external vendors for water utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0354
52810500 UT-Fuel-Oil - Gas Utilities - Fuel Oil & Gas - Allowable F&A Costs paid to external vendors for fuel oil and gas utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0356
52810510 UT-Propane Utilities - Propane - Allowable F&A Costs paid to external vendors for propane as it related to utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0356
52810520 UT-Natural Gas Utilities - Natural Gas - Allowable F&A Costs paid to external vendors for natural gas utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreement must be sent to Procurement Services for review and approval in advance of payment
0353
52810530 UT-Oil Utilities - Oil - Allowable F&A Costs paid to external vendors for oil as it relates to utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0356
52810540 UT-Kitchen Fuel Utilities - Kitchen Fuel - Allowable F&A Costs paid to external vendors for kitchen fuel as it relates to utilities

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0356
52810600 UT-Waste Water Utilities - Waste Water - Allowable F&A Costs paid to external vendors for waste water

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
0357
52810700 UT-Cable Services Utilities - Cable Services - Allowable F&A Costs paid to external vendors for cable services

College of Medicine should follow existing contract processes at Hershey Campus
YES

PO may not be used unless a competitive bid opportunity is available due to deregulation
YES

Up to individual cardholders limits and prior written permission from Procurement Services or Corporate Controller
NO - Employee reimbursement

YES - Non-Employee reimbursement
YES

Preferred Method

All agreements must be sent to Procurement Services for review and approval in advance of payment
New in SIMBA
52900000 Cstrct Cntr Exp-Bdgt Construction Contractor Expenses - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO NO 080B
52900100 CON-Prefab Construct Construction Contractor Expenses - Prefab Construction - Allowable F&A Expenses paid to external construction contractors for prefab construction

OPP Use Only
NO NO NO NO 0805
52900200 CON-Arch-Eng-ctct sv Construction Contractor Expenses - Architecture & Engineer Fees - Contract Services - Allowable F&A Expenses paid to external construction contractors for architecture and engineering fees for contracted services

OPP Use Only
NO NO NO NO 0810
52900210 CON-Commissioning Construction Contractor Expenses - Commissioning - Allowable F&A Expenses paid to external construction contractors for commissioning (i.e., planning, documenting, scheduling, testing, adjusting, verifying)

OPP Use Only
NO NO NO NO 0890
52900220 CON-Geotech-Survey Construction Contractor Expenses - Geotech Survey - Allowable F&A Expenses paid to external construction contractors for a Geotech Survey

OPP Use Only
NO NO NO NO 0870
52900230 CON-Geotech-Design Construction Contractor Expenses - Geotech Design - Allowable F&A Expenses paid to external construction contractors for Geotech design

OPP Use Only
NO NO NO NO 0870
52900240 CON-Geo-Mat Tst-Insp Construction Contractor Expenses - Geotech Material Testing & Inspection - Allowable F&A Expenses paid to external construction contractors for Geotech material testing and inspection

OPP Use Only
NO NO NO NO 0880
52900250 CON-Specl Inspection Construction Contractor Expenses - Special Inspections - Allowable F&A Expenses paid to external construction contractors for special inspections

OPP Use Only
NO NO NO NO New in SIMBA
52900260 CON-Hzmt Abt Mon-Tst Construction Contractor Expenses - Hazmat Abatement Monitoring & Testing - Allowable F&A Expenses paid to external construction contractors for Hazmat abatement monitoring and testing

OPP Use Only
NO NO NO NO 0880
52900270 CON-Surveys Construction Contractor Expenses - Surveys - Allowable F&A Expenses paid to external construction contractors for surveys

For Geotech surveys, see 52900220

OPP Use Only
NO NO NO NO 0870
52900400 CON-Ar-Eng-ct non-sv Construction Contractor Expenses - Architecture & Engineer Expenses - Contract Non-Service (e.g. travel) - Allowable F&A Expenses paid to external construction contractors for architectural and engineering non-service related costs, such as travel

OPP Use Only
NO NO NO NO 0820
52900500 CON-Mgr Rsk Cnct-CMR Construction Contractor Expenses - Manager at Risk Contracts - CMR - Allowable F&A Expenses paid to external construction contractors for Manager at Risk (CMAR) contracts

OPP Use Only
NO NO NO NO New in SIMBA
52900510 CON-Mgr Agn Cnct-CMA Construction Contractor Expenses - Manager Agency Contracts - CMA - Allowable F&A Expenses paid to external construction contractors for Manager Agency (CMA) contracts

OPP Use Only
NO NO NO NO New in SIMBA
52900520 CON-Pre-cnstr Sv Cnt Construction Contractor Expenses - Pre-construction Services Contracts - Allowable F&A Expenses paid to external construction contractors for Pre-construction service contracts

OPP Use Only
NO NO NO NO New in SIMBA
52900600 CON-Gen Contractors Construction Contractor Expenses - General Contractors - Allowable F&A Expenses paid to external general construction contractors services

Includes demolition performed by outside contractors

OPP Use Only
NO NO NO NO 0830
52900610 CON-Elec Contractors Construction Contractor Expenses - Electrical Contractors - Allowable F&A Expenses paid to external electrical construction contractors for services

OPP Use Only
NO NO NO NO 0840
52900620 CON-Heat-Vent Contr Construction Contractor Expenses - Heating and Ventilation Contractors - Allowable F&A Expenses paid to external heating and ventilation (HVAC) construction contractors for services

OPP Use Only
NO NO NO NO 0850
52900630 CON-Plumb Contractor Construction Contractor Expenses - Plumbing Contractors - Allowable F&A Expenses paid to external plumbing construction contractors for services

OPP Use Only
NO NO NO NO 0860
52900640 CON-Stwrk Contractor Construction Contractor Expenses - Site-work Contractors - Allowable F&A Expenses paid to external construction contractors for site-work

OPP Use Only
NO NO NO NO New in SIMBA
52900650 CON-Fire Prot Contr Construction Contractor Expenses - Fire Protection Contractors - Allowable F&A Expenses paid to external construction contractors for fire protection

OPP Use Only
NO NO NO NO New in SIMBA
52900660 CON-Util Contractors Construction Contractor Expenses - Utilities Contractors - Allowable F&A Expenses paid to external construction contractors for utilities

OPP Use Only
NO NO NO NO New in SIMBA
52900670 CON-Landscp Contract Construction Contractor Expenses - Landscape Contractors - Allowable F&A Expenses paid to external construction contractors for landscaping

OPP Use Only
NO NO NO NO New in SIMBA
52900680 CON-Pavng Contractor Construction Contractor Expenses - Paving Contractors - Allowable F&A Expenses paid to external construction contractors for paving

OPP Use Only
NO NO NO NO New in SIMBA
52900690 CON-Roof Contractor Construction Contractor Expenses - Roofing Contractors - Allowable F&A Expenses paid to external construction contractors for roofing

OPP Use Only
NO NO NO NO New in SIMBA
52900700 CON-HazMat Abat Cont Construction Contractor Expenses - HazMat Abatement Contractors - Allowable F&A Expenses paid to external construction contractors for HazMat abatement

OPP Use Only
NO NO NO NO New in SIMBA
52900710 CON-Bldg Env Contr Construction Contractor Expenses - Building Envelope Contractors - Allowable F&A Expenses paid to external construction contractors for building envelope

OPP Use Only
NO NO NO NO New in SIMBA
52900720 CON-Elev Contractor Construction Contractor Expenses - Elevator Contractors - Allowable F&A Expenses paid to external construction contractors for elevators

OPP Use Only
NO NO NO NO New in SIMBA
52900730 CON-Phys Sec Contr Construction Contractor Expenses - Physical Security Contractors - Allowable F&A Expenses paid to external construction contractors for physical security

OPP Use Only
NO NO NO NO New in SIMBA
52900740 CON-Demol Contractor Construction Contractor Expenses - Demolition Contractors - Allowable F&A Expenses paid to external construction contractors for demolition

OPP Use Only
NO NO NO NO New in SIMBA
52900750 CON-Movng Contractor Construction Contractor Expenses - Moving Contractors - Allowable F&A Expenses paid to external construction contractors for moving

OPP Use Only
NO NO NO NO New in SIMBA
52900760 CON-Emer Restr Contr Construction Contractor Expenses - Emergency Restoration Contractors - Allowable F&A Expenses paid to external construction contractors for emergency restoration

OPP Use Only
NO NO NO NO New in SIMBA
52999981 PY AUC Exp Adj UFA Prior Year AUC Expense Adjustments Unallowable F&A Property Inventory Use Only

To adjust expenses on special project internal orders (IO's) when the IO exceeds capitalization thresholds in the following year.
NO NO NO NO New in SIMBA

Other Expenses

The following table displays the general ledger other expense account number breakdown. Please be advised that this table displays more information than will appear on the SIMBA screen. This expanded information is to ease the transition into the SIMBA system. Additional information has been provided, within the table, to assist in the identification of correct other expense general ledger account numbers.

The overall general ledger account sequence for expenses begin with the number 5; however, other expenses are further broken down and are indicated as follows:

  • 53 sequencing = Expense - Capitalized.
  • 54 sequencing = Expense - Overhead
  • 55 sequencing = Cost Allocation
  • 59 sequencing = Expense - Transfers

This is an expandable table. The fourth column of the table contains notes pertaining to the use of that particular GL account number. Expandable ("parent") rows appear in bold font with a gray background. Clicking anywhere in a "parent" row reveals the "child" rows available for use. Clicking again in that row will compress or "hide" the associated information. Each "child" GL account number is indented to represent association to that "parent" row.

To find a particular type of other expense by name or former IBIS object code, click Ctrl-F and enter the information in the pop-up box on your screen. It is important to note that the entire table must be expanded in order to search hidden rows. Click the "Toggle Collapse/Show All" button appearing at the top of the table to expand the full table. To expand all tables simultaneously, click the "Global Expand/Collapse" button located in the lower right hand corner.

SIMBA GL Account/Commitment Item SIMBA GL Account/Commitment Item Description (as it appears in SIMBA) SIMBA Full GL Account/Commitment Item Description NOTES: Lion Marketplace or PO: Procurement Services Card Non-PO Invoice IBIS Object Code
53000000 Exp-Capital-Bdgt Expense-Capitalized - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO 070B
53300000 Equip-Cap-not IT-Bdgt Equipment-Capitalized-Not IT - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO
53301000 EQ-C-Vehicles Equipment - Capitalized - Vehicles -Allowable F&A Vehicles with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53302000 EQ-C-Appliances Equipment - Capitalized - Appliances - Allowable F&A Appliance with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53303000 EQ-C-Furniture Equipment - Capitalized - Furniture - Allowable F&A Furniture with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53304000 EQ-C-Instrct-not IT Equipment - Capitalized - Instructional Equipment not IT - Allowable F&A Instructional Equipment (not IT equipment) with a fair market value of $5,000 or greater per item, including freight

See 5340xxxx series for IT related equipment
YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53305000 EQ-C-Machinery Equip Equipment -Capitalized - Machinery Equipment - Allowable F&A Machinery equipment with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710, 0714
53306000 EQ-C-Research-not IT Equipment - Capitalized - Research Equipment not IT - Allowable F&A Research equipment (not IT equipment) with a fair market value of $5,000 or greater per item, including freight

See the 5340xxxx series for IT equipment
YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53307000 EQ-C-Heavy Equipment Equipment - Capitalized - Heavy Equipment - Allowable F&A Heavy Equipment with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53308000 EQ-C-Works of Art Equipment - Capitalized - Works of Art - Allowable F&A Works of Art with a fair market value of $5,000 or greater per item, including freight YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53309990 EQ-C-COM Cap Assets Equipment - Capitalized - College of Medicine Capital Assets - Allowable F&A College of Medicine use only

Fair market value of $5,000 or greater
YES

PO must be used
NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the Procurement Services card, but must be coded in the appropriate 5330XXXX account as a capital item
NO 0710
53400000 Equip-CapIT Rel-Bdgt Equipment - Capitalized-IT Related - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO No New in SIMBA
53401000 EQ-C-Compute-Storage Equipment - Capitalized IT Related - Computer & Storage - Allowable F&A The purchase of any IT hardware system or appliance, having a fair market value of $5,000 or greater, used solely for the purpose of storing large amounts of data, most often for multiple users (SAN, NAS). Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc.

Use 53402000 for storage devices intended to be connected to an end-user device, such as external hard drives or solid state drives

Use 53403000 for Capitalized IT Related Network Equipment with a fair market value of $5,000 and greater

Use 53405000 for Capitalized IT Related Video Devices with a fair market value of $5,000 or greater

Use 52330200 if leasing IT Related Computer & Storage equipment having a fair market value of $5,000 or greater and lease term is less than 12 months

Use 52330400 if leasing IT Related Computer & Storage Equipment having a fair market value of $5,000 or greater and lease term is 12 months or greater

Includes cost of maintenance/extended warranty plans if included in cost of equipment
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO 0751, 0784, 0785
53402000 EQ-C-End-Usr-Per Dev Equipment - Capitalized IT Related - End-User & Peripheral Devices - Allowable F&A For the purchase of any end-user IT device, having a fair market value of $5,000 or greater used for the purpose of individual computing

Examples include, but are not limited to:
  1. Computer lab machines
  2. Desktop PCs
  3. Laptops
  4. Tablet computers
  5. Smart phones (when computing capability surpasses voice capability)
  6. e-Readers
For the purchase of any peripheral IT device, having a fair market value of $5,000 or greater, that is connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. Peripherals are often, but not always, partially or completely dependent on the host

Examples include, but are not limited to:
  1. Printers, scanners, copiers, and multi-function devices
  2. Keyboards/mice, when purchased separately from the end-user device
  3. Monitors, when purchased separately from the end-user device
  4. Digital Signage displays
  5. Web cameras
  6. Microphones
  7. Any intermediary device used to connect other devices, such as switches and hubs
  8. External data storage devices (see 53401000 for dedicated storage appliances such as SANs and NAS)
  9. Technology-enabled podiums (excluding the PC, if so equipped)
  10. AV equipment, e.g.
    • Video displays and televisions when not purchased as part of an end-user device or video conferencing system
    • Projectors
    • Audio equipment, players, recording devices
  11. Peripherals that have processors and can be used as a stand-alone end-user device
Includes cost of maintenance/extended warranty plans if included in cost of device

Use 53405000 for peripherals included in the purchase cost of a dedicated video conferencing system

Use 52330200 if leasing Capitalized IT related End-User & Peripheral Devices and the lease term is less than 12 months

Use 52330400 if leasing Capitalized IT Related End-User & Peripheral Devices and the lease term is 12 months or greater
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO 0751, 0781, 0783
53403000 EQ-C-Network Equip Equipment - Capitalized IT Related - Network Equipment - Allowable F&A The purchase of any IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge having a fair market value of $5,000 or greater

Examples include, but are not limited to:
  1. Routers
  2. Switches
  3. Hubs
  4. Firewalls
  5. Intrusion Prevention/Detection Appliances
  6. Patch Panels
Includes costs of maintenance/extended warranty plans if included in cost of equipment

Use 52330200 if leasing IT Network Equipment and the lease term is less than 12 months

Use 52330400 if leasing IT Network Equipment and lease term is greater than 12 months
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
0782
53404000 EQ-C-Robotics-VR Dev Equipment - Capitalized IT Related - Robotics-VR Devices - Allowable F&A The purchase of Capitalized IT Related Robotics and/or VR devices, having a fair market value of $5,000 or greater

Use 52301200 if Procurement Services IT Robotics and/or VR having a fair market value of less than $5,000

Use 52330200 if leasing IT Related Robotics and/or VR devices and lease term is less than 12 months

Use 52330400 if leasing IT Related Robotics and/or VR devices and lease term is 12 months or greater
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO New in SIMBA
53405000 EQ-C-Video Devices Equipment - Capitalized IT Related - Video Devices - Allowable F&A The purchase of any dedicated video communication or video security system having a fair market value of $5,000 or greater

Examples include, but are not limited to:
  1. Video Conference Room Equipment
  2. Security Cameras
  3. Video servers (servers which can only be used for video - for others, use 53401000)
  4. Digital video recorders/cameras
Includes cost of maintenance/extended warranty plans if included in cost of equipment

Use 5340100 if Procurement Services Capitalized IT Related- Computer Servers & Storage

Use 53402000 if Procurement Services internet conferencing using web cams and end-user devices

Use 52330200 if leasing Capitalized Video Devices and lease term is less than 12 months

Use 52330400 if leasing Capitalized Video Devices and lease term is greater than 12 months
YES

Preferred Method

Lion Marketplace catalog should be used for catalog pricing
YES

P-Card permitted for items not available from Lion Marketplace catalog supplier

Up to individual cardholders limits
NO 0786
53406000 EQ-C-Software Equipment - Capitalized IT Related - Software - Allowable F&A The purchase of computer software, having a fair market value of $5,000 or greater, that is propriety in nature and is necessary for a capital equipment purchase to be functional should be included in the capital cost of the equipment. Costs associated with the acquisition of enterprise wide systems or PSU developed systems will be capitalized at the amount paid for the software. An enterprise wide system is defined as an "Enterprise Resource Planning" (ERP) system that is implemented campus or university wide and represents a major outlay for the University and will be titled to PSU unconditionally. Warranty, license, and extended maintenance expenses associated with the software are to be treated as non-capital expenses subject to F&A. For additional information, refer to Procedure CR2019 Accounting for Capital Equipment

Complete the Software Request Form. Upon completion of the form, instructions will be provided on how to finalize the request

Subscription licenses are non-capital no matter the cost (see 52300200 or 52300250 as appropriate)

Use 52301100 or 52301110 (as appropriate) for software maintenance purchased as a separate line item

Use 52330200 if leasing Capitalized IT Related Software and lease term is less than 12 months

Use 52330400 if leasing Capitalized IT Related Software and lease term is 12 months or greater
YES

Preferred Method
NO NO 0716
53500000 Land Bldg Infra-Bidget Land Building Infrastructure - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO New in SIMBA
53501000 Land Land - Allowable F&A OPP Use Only

Purchase of land
NO NO NO New in SIMBA
53502000 Land Improvements Land Improvements - Allowable F&A OPP Use Only

Cost of constructed improvements to land including, but not limited to, driveways, walkways, lighting, and parking lots
NO NO NO New in SIMBA
53503000 Buildings Buildings - Allowable F&A OPP Use Only

Purchase of buildings
NO NO NO 0503
53504000 Building Improvement Building Improvements - Allowable F&A OPP Use Only

Contact Property Inventory prior to use

Costs of constructed improvements to a building that changes its function, increases its value or extends its useful life. Examples include renovating a lobby, replacing a building's light fixtures with new high-efficiency fixtures, and installing a new roof
YES NO NO 0811
53505000 Infrastructure Infrastructure - Allowable F&A OPP Use Only

For basic facilities, services, and installations needed for the functioning of the University including, but not limited to, drainage systems, water and sewer systems, and lighting systems
NO NO NO 0502
54000000 Expense-Overhead Bdt Only Expense - Overhead - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO 090B
54101000 F-A-UP Org Research F&A Rate - University Park - Organized Research Central Use NO NO NO 0901
54101100 F-A-UP-Res-On Campus F&A Rate - University Park - Organized Research - On Campus Central Use NO NO NO 0901
54101200 F-A-UP-Res-Off Camp F&A Rate - University Park - Organized Research - Off Campus Central Use NO NO NO 0901
54102000 F-A-ARL Org Research F&A Rate - Applied Research Lab (ARL) Organized Research ARL Use Only NO NO NO 0903
54102100 F-A-ARL Res-On Camp F&A Rate - Applied Research Lab (ARL) Research - On Campus ARL Use Only

F&A for On-Campus Organized Research for ARL
NO NO NO 0903
54102110 F-A-ARL Res-On-Labor F&A Rate - Applied Research Lab (ARL) Research - On Campus Labor ARL Use Only

This GL Account will capture the PSU On-Campus F&A burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54102120 F-A-ARL Res-On-NonLbr F&A Rate - Applied Research Lab (ARL) Research - On Campus Non-Labor ARL Use Only

This GL Account will capture the PSU On-Campus F&A burden burden applied to the Non-Labor related expenses/encumbrances within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54102150 F-A-ARL Res-On-Camp F&A Rate - Applied Research Lab (ARL) Research - On Campus ARL Use Only

This GL Account will capture the F&A On-Site burden applied to the assigned GL Set for ARL Grants

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO NO NO New as of 8/30/2021
54102200 F-A-ARL Res-Off Camp F&A Rate - Applied Research Lab (ARL) Research - Off Campus ARL Use Only

F&A for Off-Campus Organized Research for ARL
NO NO NO 0903
54102210 F-A-ARL Res-Off-Lbrp F&A Rate - Applied Research Lab (ARL) Research - Off Campus Labor ARL Use Only

This GL Account will capture the PSU Off-Campus F&A burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54102250 F-A-ARL Res-Off-Camp F&A Rate - Applied Research Lab (ARL) Research - Off Campus ARL Use Only

This GL Account will capture the Off-Site burden applied to the assigned GL Set for ARL Grants

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO NO NO New as of 8/30/2021
54103000 F-A-HY-COM Research F&A Rate - Hershey College of Medicine (COM) Organized Research Hershey/College of Medicine Use Only NO NO NO 0901
54103100 F-A-HY-COM Res-On F&A Rate - Hershey College of Medicine (COM) Research - On Campus Central and Hershey/College of Medicine Use Only

F&A for On-Campus Organized Research for College of Medicine
NO NO NO 0498, 0901
54103200 F-A-HY-COM Res-Off F&A Rate - Hershey College of Medicine(COM) - Research - Off Campus Central and Hershey/College of Medicine Use Only

F&A for Off-Campus Organized Research for College of Medicine
NO NO NO 0901
54204000 F-A-Instruction F&A Rate - Instruction Central Use NO NO NO 0901
54204100 F-A-UP-Instr-On Camp F&A Rate - University Park - Instruction - On Campus Central Use NO NO NO 0901
54204200 F-A-UP-Inst-Off Camp F&A Rate - University Park - Instruction - Off Campus Central Use NO NO NO 0901
54305000 ARL - non Fee Applied Research Lab (ARL) - Non-Fee - Allowable F&A ARL Use NO NO NO 0903
54305100 ARL Intrn OH-On-Site Applied Research Lab (ARL) Internal Overhead - On-Site - Allowable F&A ARL Use Only

ARL Internal Overhead On-Site
NO NO NO 0903
54305110 ARL Intrn OH-On-Labor Applied Research Lab (ARL) Internal Overhead - On-Site -Labor Only - Allowable F&A ARL Use

This GL Account will capture the ARL On-Site Internal Overhead burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) within MTDC for a specific group of Grants.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
New as of 6/17/2021
54305120 ARL IntOH-On-NonLbr Applied Research Lab (ARL) Internal Overhead - On-Site -Non-Labor Only - Allowable F&A ARL Use

This GL Account will capture the ARL On-Site Internal Overhead burden applied to the Non-Labor related expenses/encumbrances within MTDC for a specific group of Grants.

Limited to use in the Burden Program for ARL Grants with non-standard burden application.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only.
New as of 6/17/2021
54305150 ARL Int OH-On-Site Applied Research Lab (ARL) Internal Overhead - On-Site ARL Use Only

This GL Account will capture the ARL On-Site Internal Overhead burden applied to the assigned GL Set for ARL Grants

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO NO NO New as of 8/30/2021
54305200 ARL Intrn OH-Off-Sit Applied Research Lab (ARL) - Internal Overhead - Off-Site - Allowable F&A ARL Use Only

ARL Internal Overhead Off-Site
NO NO NO 0903
54305210 ARL IntOH-Off-Labor Applied Research Lab (ARL) - Internal Overhead - Off-Site - Labor - Allowable F&A ARL Use

This GL Account will capture the ARL Off-Site Internal Overhead burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54305220 ARL IntOH-Off-NonLbr Applied Research Lab (ARL) - Internal Overhead - Off-Site - Non-Labor - Allowable F&A ARL Use

This GL Account will capture the ARL Off-Site Internal Overhead burden applied to the Non-Labor related expenses/encumbrances within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54305250 ARL IntOH-Off-Site Applied Research Lab (ARL) - Internal Overhead - Off-Site ARL Use

This GL Account will capture the ARL Off-Site Internal Overhead burden applied to the assigned GL Set for ARL Grants

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO NO NO New as of 8/30/2021
54305300 ARL Intrn OH-Prem Applied Research Lab (ARL) Internal Overhead - Premium - Allowable F&A ARL Use Only

ARL Internal Overhead Premium
NO NO NO New in SIMBA
54305310 ARL Int OH-Prm-Lbr Applied Research Lab (ARL) Internal Overhead - Premium - Labor Only - Allowable F&A ARL Use

This GL Account will capture the ARL Internal Overhead Premium burden applied to the Labor related expenses/encumbrances (Salary, ARL Authorized Absences, Fringe Benefits, applicable Govt Use Charge) within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54305320 ARL Int OH-Prm-NnLbr Applied Research Lab (ARL) Internal Overhead - Premium - Non-Labor Only - Allowable F&A ARL Use

This GL Account will capture the ARL Internal Overhead Premium burden applied to the Non-Labor related expenses/encumbrances within MTDC for a specific group of Grants

Limited to use in the Burden Program for ARL Grants with non-standard burden application
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO

This GL should not be used in any transaction for acquiring goods or services. Burden only
New as of 6/17/2021
54305400 ARL Intrn OH-IT-Comp Applied Research Lab (ARL) Internal Overhead - IT Compliance Security - Allowable F&A ARL Use Only

ARL Internal Overhead IT Compliance Security
NO NO NO 0903
54305550 ARL Intrn OH-MHX Applied Research Lab (ARL) Internal Overhead - Materials Handling Expense ARL Use Only

This GL Account will capture the ARL MHX burden applied to the assigned GL set for ARL Grants

This GL should not be used in any transaction for acquiring goods or services. Burden only
NO NO NO New as of 8/30/2021
54406000 ARL - Fee Applied Research Lab (ARL) - Fee - Allowable F&A ARL Use Only

Can be applied to ARL associated organization
NO NO NO 0905
54406100 ARL Fee Applied Research Lab (ARL) Fee - Allowable F&A ARL Use NO NO NO 0905
54406200 ARL Fee-loss-no brdn Applied Research Lab (ARL) Fee - Losses - No Burdens - Grant level - Allowable F&A ARL Use NO NO NO New in SIMBA
54406300 ARL Fee-gain-no brdn Applied Research Lab (ARL) Fee - Realized Gains - No Burdens - Grant level - Allowable F&A ARL Use NO NO NO New in SIMBA
54406400 ARL Fee-85 Billable Applied Research Lab (ARL) Fee - 85 Percent Billable - Allowable F&A ARL Use NO NO NO New in SIMBA
54406500 ARL Fee-15 Billable Applied Research Lab (ARL) Fee - 15 Percent Billable - Allowable F&A ARL Use NO NO NO New in SIMBA
54507000 Other F-A Other F&A Central Use Only NO NO NO 0906
54507100 Admin Overhead Administrative Overhead - Allowable F&A Central Use Only NO NO NO 0906
54507200 Cost Sharing Cost Sharing - Allowable F&A ARL Use Only NO NO NO 0904
55000000 Alc-Int Sd Grt-RevSh Cost Allocation - Intern Seed Grant - Revenue Share - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO New in SIMBA
55101000 Cost Alc - Gen Use

Cost Allocation - General Use - Allowable F&A

For general use

(click in row for more detailed options)
NO NO NO New in SIMBA
55101010 Cost Alc-Finance Cost Allocation - Finance - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101020 Cost Alc-Hum Res Cost Allocation - Human Resources - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101030 Cost Alc-Info Tech Cost Allocation - Information Technology - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101040 Cost Alc-Development Cost Allocation - Development - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101050 Cost Alc-Alumni Cost Allocation - Alumni - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101060 Cost Alc-Facilities Cost Allocation - Facilities - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101070 Cost Alc-Marketing Cost Allocation - Marketing - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101080 Cost Alc-Grnt-Cntrct Cost Allocation - Grants and Contracts - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101090 Cost Alc-Compliance Cost Allocation - Compliance - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101100 Cost Alc-Str Pln-Adm Cost Allocation - Strategic Planning Administration - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101110 Cost Alc-Operations Cost Allocation - Operations - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55101120 Cost Alc-Learn Desin Cost Allocation - Learning Design - Allowable F&A Contact your Business Area Financial Officer NO NO NO New in SIMBA
55202000 ABS Allocations ABS Allocations For general use

(click in row for more detailed options)
NO NO NO 0461
55202010 ABS Admin Expenses Auxiliary & Business Services (ABS) Administrative Expenses - Allowable F&A AUX Use NO NO NO New in SIMBA
55202020 HFS Admin Expenses Housing & Food Services (HFS) Administrative Expenses - Allowable F&A AUX Use NO NO NO New in SIMBA
55202030 Unit Admin Expense Unit Administrative Expenses - Allowable F&A AUX Use NO NO NO New in SIMBA
55202040 University Overhead University Overhead - Allowable F&A AUX Use NO NO NO New in SIMBA
55202050

New as of 1/26/2021
ARL Invoice Credit ARL - Invoice Credit ARL Use Only

Used for billing adjustments required for full invoicing to award ceiling
NO NO NO New in SIMBA
55303000 Intern Seed Grnt Alc Internal Seed Grant Allocations - Allowable F&A Allocations of internal seed grant funds

Contract your Business Area Financial Officer before using
NO NO NO New in SIMBA
55401000 Revenue Sharing Revenue Sharing - Allowable F&A Contact your Business Area Financial Officer NO NO NO 0461
55402000

New as of 2/26/2021
Support to Other Units Support to Other Units For internal allocations involving support to other units

This will be excluded from Financial Statements

Contact your Business Area Financial Officer
NO NO NO New in SIMBA
55501010 ADJ-F-A-ON-SITE Burden Adjustment - F-A - Indirect Costs On-Site Central use only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing adjustments for sponsored Class F&A On-Site
NO NO NO New in SIMBA
55501015 ADJ-F-A-ON-SITE Burden Adjustment - F-A - Indirect Costs On-Site Central use only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing adjustments for sponsored Class F&A On-Site
NO NO NO New in SIMBA
55501020 ADJ F-A-OFF-SITE Burden Adjustment-F-A Indirect Costs Off-Site Central Use Only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing Adjustments for Sponsored Class F&A Off-site
NO NO NO New in SIMBA
55501030 ADJ ADMIN-OVHD Burden Adjustment-Administrative Overhead - Allowable F&A Central Use Only for burdens associated to expenditures that haven not been fully paid

Cash Basis Billing adjustments for Sponsored Class Administrative Overhead
NO NO NO New in SIMBA
55501040 ADJ ARL-OFF-SITE Burden Adjustment - ARL Overhead - Off-Site - Allowable F&A Central Use Only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing Adjustments for sponsored Class ARL Off-Site
NO NO NO New in SIMBA
55501050 ADJ ARL ON-SITE Burden Adjustment - ARL Overhead - On-Site - Allowable F&A Central Use Only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing Adjustments for Sponsored Class ARL Off-Site
NO NO NO New in SIMBA
55501060 ADJ ARL-Premium Burden Adjustment - ARL Overhead - Premium - Allowable F&A Central Use Only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing Adjustments for sponsored Class ARL-Premium
NO NO NO New in SIMBA
55501070 ADJ FEE Burden Adjustment - Fee - Allowable F&A Central Use Only for burdens associated to expenditures that have not been fully paid

Cash Basis Billing Adjustments for Sponsored Class Fee
NO NO NO New in SIMBA
55501080 ADJ AUTHABS-TECHSVC Fringe Adjustment - Authorized Absence - Tech Service - Allowable F&A Central Use Only

Fringe adjustment for sponsored Class Authorized Absence - Tech Service for Cash Basis billing purposes
NO NO NO New in SIMBA
55501090 ADJ AUTHABS Fringe Adjustment - Authorized Absence - Allowable F&A Central Use Only

Fringe adjustment for Sponsored Class Authorized Absence for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501100 ADJ -FRINGE-FULLTIME Fringe Adjustment - Fringe Benefits - Full Time - Allowable F&A Central Use Only

Fringe adjustment for Sponsored Class Fringe Benefits- Full Time for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501110 ADJ FRINGE-GRAD Fringe Adjustment - Fringe Benefits - Graduate Assistant - Allowable F&A Central Use Only

Fringe adjustment for Sponsored Class Fringe Benefits- Graduate Assistant for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501120 ADJ FRINGE-PARTTIME Fringe Adjustment - Fringe Benefits - Part Time - Allowable F&A Central Use Only

Fringe adjustment for Sponsored Class Fringe Benefits - Part Time for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501130 ADJ-FRINGE-POSTDOC Fringe Adjustment - Fringe Benefits - Post Doc - Allowable F&A Central Use Only

Fringe adjustment for sponsored Class Fringe Benefits - Post Doc for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501140 ADJ FRINGE-STUDENT Fringe Adjustment - Fringe Benefits - Students - Allowable F&A Central Use Only

Fringe adjustment for sponsored Class Fringe Benefits - Student for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501150 ADJ FRINGE-TAXABLE Fringe Adjustment - Fringe Benefits - Taxable Pay - Allowable F&A Central Use Only

Fringe adjustment for sponsored Class Fringe Benefits - Taxable Pay for Cash Basis Billing purposes
NO NO NO New in SIMBA
55501160 ADJ FRINGE-TECH Fringe Adjustment - Fringe Benefits - Tech Service - Allowable F&A Central Use Only

Fringe adjustment for Sponsored Class Fringe Benefits - Tech Service for Cash Basis Billings purposes
NO NO NO New in SIMBA
55501210 ADJ ARL FA IND ON-STE Burden Adjustment F&A Indirect Costs On-Site ARL Grants Use Only

This GL Account will capture adjustments to the F&A On-Site burden applied to the assigned GL Set for ARL Grants to facilitate Cash Basis invoicing

This GL should not be used in any transaction for acquiring goods or services. Burden Only
NO NO NO New as of 8/30/2021
55501220 ADJ ARL FA IND OFFST Burden Adjustment F&A Indirect Costs Off-Site ARL Grants Use Only

This GL Account will capture adjustments to the F&A Off-Site burden applied to the assigned GL Set for ARL Grants to facilitate Cash Basis invoicing

This GL should not be used in any transaction for acquiring goods or services. Burden Only
NO NO NO New as of 8/30/2021
55501230 ADJ ARL MHX OVHD Burden Adjustment ARL Overhead Materials Handling Expense ARL Grants Use Only

This GL Account will capture adjustments to the ARL MHX burden applied to the assigned GL Set for ARL Grants to facilitate Cash Basis invoicing

This GL should not be used in any transaction for acquiring goods or services. Burden Only
NO NO NO New as of 8/30/2021
55501240 ADJ ARL OVHD OFF-STE Burden Adjustment - ARL Overhead - Off-Site ARL Grants Use Only

This GL Account will capture adjustments to the ARL Off-Site Internal Overhead burden applied to the assigned GL Set for ARL Grants to facilitate Cash Basis invoicing

This GL should not be used in any transaction for acquiring goods or services. Burden Only
NO NO NO New as of 8/30/2021
55501250 ADJ ARL OVHD ON-STE Burden Adjustment - ARL Overhead - On-Site ARL Grants Use Only

This GL Account will capture adjustments to the ARL Off-Site Internal Overhead burden applied to the assigned GL Set for ARL Grants to facilitate Cash Basis invoicing

This GL should not be used in any transaction for acquiring goods or services. Burden Only
NO NO NO New as of 8/30/2021
59000000 Expense-Transfr-Bdgt Expense-Transfers - Budget Only Do not post to this account - click in row to expand for more detailed options NO NO NO New in SIMBA
59000300

New as of April 1, 2021
Trans-Ard Billing Transfer to Bill to Award Ceiling Central Use Only

Used to temporarily transfer costs from a sponsored award IO to a clearing account to reduce the expenditures on a grant. This will allow for billing up to the award ceiling for sponsored research
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
New in SIMBA
59000401 Other Transfers Other Transfers - Unallowable F&A Bursar/Student Financial Services Use Only

Other Transfers

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
0427
59000501 Tsfr-Revt Inc Princ Transfer - Revert Income to Principal - Bursar Use Only - Unallowable F&A Bursar/Student Financial Services Use Only

Transfer to revert income to principal

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
0424
59000511 Tsfr-to Endow Funds Transfer to Endow Funds - Bursar Use Only - Unallowable F&A Bursar/Student Financial Services Use Only

Transfer of costs to endowment funds

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
0426
59000521 Tsfr-to Loan Funds Transfer to Loan Funds - Bursar Use Only - Unallowable F&A Bursar/Student Financial Services Use Only

Transfer of costs to loan funds

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
0425
59000531 Tsfr-Inc to Principl Transfer Unspent Income to Principal - Bursar Use Only - Unallowable F&A Endowment Accounting Use Only

Transfer of unspent income to principal

For use by Endowment Accounting to record unspent income that has been returned to principal

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
0429
59000541 Tsfr-Subs PSH Transfers to Subsidiary Penn State Health - Unallowable F&A To account for Transfers to Penn State Health

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO

Use Journal Entry
NO

Use Journal Entry
NO

Use Journal Entry
 
59000601 Cost Share Transfer Cost Share Transfer - Unallowable F&A Contact your Business Area Financial Officer

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO New in SIMBA
59000701 Contrib-Reserve-OPP Contribution to Reserve - Office of Physical Plant (OPP) - Unallowable F&A Office of Physical Plant Use Only

Contribution to OPP reserves

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO New in SIMBA
59000801 Prov Defer Maint-ABS Provision For Deferred Maintenance - Auxiliary & Business Services (ABS) - Unallowable F&A Auxiliary & Business Services Use Only

Charge for estimated deferred maintenance

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO New in SIMBA
59000901 Provision FF-E-ABS Provision for Furniture, Fixtures & Equipment - Auxiliary & Business Services - Unallowable F&A Auxiliary & Business Services Use Only

Charge for estimated furniture, fixtures, and equipment

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO New in SIMBA
59001001 Tsfr Other Funds UFA Transfer to Other Funds - Unallowable F&A For use by College of Medicine to record transfers between different funding sources

These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government (this is the same as X-Coding in IBIS)
NO NO NO New in SIMBA
ADD-ON NOTE: All expansions or additions to a capital (tagged) item must meet the same $5,000 stand-alone capitalization dollar level.

For example, within the same fiscal year, if a computer was purchased for $5,000 using general ledger account 52300400 and later that year an accessory costing $1,500 was purchased to be added to the computer, the accessory should be expensed to general ledger account 53401000. If within the same fiscal year, a computer was purchased for $6,500 (general ledger account 53401000) and later that year an accessory costing $1,500 was purchased to be added to the computer, the accessory should be expensed to general ledger account 53401000.

In both cases, the original purchase order must be identified on the Procurement Services document of the accessory item