Chart of Accounts (COA), Finance

Chart of Accounts (COA), Finance

Expenditure Type

About Expenditure Type

The University's assets, liabilities, revenues, expenses, and fund balances are divided into more specific categories called expenditure types.

Examples include:

  • office supplies
  • tuition
  • faculty salaries

Each expenditure type has a 6-digit number.

Expenditure Type Attributes

Each expenditure type must have:

  • a name assigned by General Accounting. Can have up to 30 alphanumeric characters. The first 6 digits are the expenditure type number.
  • a start date.
  • an A21 allowability and includability flag that specifies whether the expenditure type is allowable and/or includable for federal indirect cost purposes as defined in OMB Circular A-21.
  • a fringe benefit flag that indicates whether a salary or wage expenditure type is subject to fringe benefit assessment.

Expenditure Form

Click for Expenditure form.

Last Updated: June 29, 2009 (jp).