Receipt Source Codes
The following is a list of receipt source codes most commonly applied to receipts collected by Emporia State University departments and units. These source codes are only used for deposits made to state accounts. Organizational safekeeping receipts should be coded 8900 unless other arrangements have been made with Accounting Services. If you are processing a receipt that does not fit into one of these codes, contact Accounting Services, extension 5138, for additional source code information.
TAXES
1210 State Sales Tax
Sales Tax
1215 Local Sales Tax
Sales Tax
CHARGES FOR SERVICES
2020 Charges for Technical and Skilled Services
Conducting surveys, CAAP testing, other testing, transcript analysis, lecturer, guest speaker, and other technical or skilled services.
2040 Charges for Clerical Services
Providing photocopies, facsimiles (FAX), word processing, etc.
Charges for Education and Libraries
2050 Tuition and campus privilege fees (excluding student health)
2051 Registrations, camp and workshop fees
2052 Library fines and charges
2053 Application fees (admissions and financial aid)
2054 Processing fees (admissions, new student program, and housing)
2055 Commencement fees
2056 Transcript fees
2057 Special training fees for ESU Reading Recovery
2059 Scholarships
2062 Charges for Student Health Fees
Student Health campus privilege fees
2069 Miscellaneous Fees for Care of Persons
International student health insurance premiums
Childcare and preschool fees
2073 Admissions to Plays and Concerts
Admissions charges to theatrical and musical productions
2079 Other Admissions
Admission for lectures, movies, and miscellaneous admissions
**CASHERING SERVICES ONLY**
2091 Late fees
2092 Deferment fees
2093 Installment fees
2094 Return check fees
2095 Refund processing fees
2096 Housing Deferment fees
2097 Housing late fees
2098 Installment late fees
2099 Other Service Charges
Service charges not classified elsewhere, such as physical plant services and computing and telecommunications VM and terminal usage
**RECREATIONAL SPORTS USE ONLY**
2121 Student Rec Center Membership
2122 Pool
2123 Intramural registration fees
2124 Guest fees-pool/student
GOODS AND COMMODITIES
2220 Sales of Printed Matter and Publications
Revenues from sales of books, manuals, subscriptions, modules, and other classroom materials
2250 Sale of Salvage and Scrap
2260 Sale of Usable Condemned Equipment
Sale of surplus equipment
2270 Sales of Meals and Processed Foods
Banquets, snacks, etc.
2290 Sales of Other Sundry Articles and Commodities
Sale of goods not classified elsewhere, such as art supplies, computer paper, labels, listings, university photography prints, Internet @ home, physical plant products, etc.
**TCS Only**
2292 Microsoft Media Duplication Fee
SALES TO OTHER DEPARTMENTS
(Used Only By Service Clearing Units For Fund 6004 Only)
2500 Departmental or Agency Sales
Revenues from service clearing sales
**PRINTING SERVICES ONLY**
2501 Printing
2502 Central Copy
2503 Paper Supply
2504 Student identification cards
2505 Publications
2506 Miscellaneous
**NOT RESIDENCE HALLS**
2507 Long Distance
**RESIDENCE HALLS ONLY**
2508 Long Distance
**TECHNOLOGY AND COMPUTER SERVICES ONLY**
2509 Installations and Service Connections
2510 Equipment Supply For Repair and Resale
USE OF PROPERTY
**BUSINESS OFFICE USE ONLY**
3022 Interest on State Agency Investments
3023 Interest Earnings on Agency Bank Accounts
3026 Amortization of Premiums/Discounts on Securities
3030 Gain or Loss on Investments
3090 Other Interest
3120 Real Estate & Buildings
3130 Halls and Rooms in State Buildings
Revenue received for renting facilities, such as residence halls and apartments
3131 Interim and Guest Housing
3190 Other Rents and Royalties
Revenue from rental of state-owned equipment, such as costumes and refrigerators, and telephone commissions, film rental, and royalty payments.
**POLICE AND SAFETY ONLY**
3191 Permits
3192 Meters
3193 Fees Parking Lot 5
3194 Fees Parking Lot 3
**HOUSING ONLY**
3199 Washer/dryer revenues
GRANTS, GIFTS, and DONATIONS
****All receipts for grant funds should be routed through the Office of Research and Grants****
4050 Federal Grants and Contracts
Funds received directly from the Federal government to fund grant programs
4051 Federal Grants and Contracts Processed through Other State Agencies
Funds received from the Federal government though other state agencies to fund grant programs
4090 Other Federal Grants and Contracts
Federal grants for aid in wildlife restoration, work-study programs, and other grants to aid in the support of specific functions of government not classified elsewhere.
4100 State Grants and Contracts
Funds received from the state or other state agencies to fund grant programs
4101 All Other Grants, Gifts, Donations, and Contributions
Funds received from all other sources as grants or gifts, including funds received from the Foundation
OTHER REVENUE
5409 Other Fines and Forfeitures
Fines assessed for parking, lost keys, housing damages, etc.
5909 Other Revenue Not Classified Elsewhere
Miscellaneous revenue (amounts deposited using this source code should be those deposits which are unique in nature and do not fit into any other revenue source code).
NON-REVENUE RECEIPTS
**BUSINESS OFFICE USE ONLY**
6021 Revenue Bond Issue At Par
6022 Accrued Interest on Revenue Bonds Issued
6023 Bond Premiums/Discounts
6060 Loan Proceeds
6080 Accrued Interest
6090 Other Borrowing-Other Institutional Debt
6110 Sale of Land
6120 Interest & Service Charges-Revenue Bond Debt
6130 Interest & Service Charges-Loans
6190 Interest & Service Charges-Other Institutional Debt
6211 Recovery of Current Fiscal Year Expenditures
Used to record deposits for reimbursements of duplicate payments
**BUSINESS OFFICE USE ONLY**
6212 Recovery of TIAA-CREF Remittances
Amounts recovered from TIAA-CREF from the repurchase of annuity contracts
6218 Interchange of Governmental Employees Payroll Cost Reimbursements
Used by the sending agency to record the reimbursement received from the receiving agency for the employee's payroll costs incurred by the sending agency under the Interchange of Governmental Employees Act. These reimbursements should be reflected in the fund(s) from which the employee was paid.
6221 Refund of Advances for Petty Cash Funds
6222 Refund of Advances for Imprest Funds
6223 Refund of Advances for Independent Parcel Delivery Service Advance Funds
**STUDENT LOAN OFFICE ONLY**
6229 Refund of Advances Not Classified Elsewhere
**BUSINESS OFFICE USE ONLY**
6230 Accrued Interest on Investment Purchased
The amount paid for the accrued interest on securities purchased
6240 Reimbursements & Refunds
Other reimbursements and refunds from other state agencies only
6290 Other Reimbursements and Refunds
Used to record deposits of unit expenditures (for example, if a person makes an unauthorized telephone call and reimburses the department or unit, the receipt is deposited to this source code).
6601 Operating Transfers In
The amount received into a University fund from another state agency
6602 Operating Transfers Out
The amount transferred to another state agency from a University fund
**BUSINESS OFFICE USE ONLY**
6600 Residual Equity Transfers In
6601 Residual Equity Transfers Out
6605 Operating Transfers In-Federal Aid from Other State Agencies
The amount received into a University fund for federal aid through another state agency
6607 Operating Transfers In-Interest Allocation
Interest received from Division of Accounts and Reports
6608 Operating Transfers Out-Interest Allocation
Interest transferred to Division of Accounts and Reports
6611 Operating Transfers In-Within Fund
6612 Operating Transfers Out-Within Fund
**PAYROLL USE ONLY**
6620 Payroll Clearing Fund Transfers In
The amount transferred into the Board of Regents Institutions' payroll funds for the agency budgetary accounts upon processing Regents' agency payrolls.
6630 Payroll Consolidating Transfers In
The amount transferred to various Department of Administration clearing funds and Board of Regents Institutions'
**BUSINESS OFFICE USE ONLY**
6700 Suspense Receipts
Amounts received for which information is not immediately available to permit proper classification of the receipt.
6901 Recovery of Prior Fiscal Year Expenditures
6909 Other Nonrevenue Receipts
Deposits for payroll reimbursements from other ESU affiliated organizations, including, but not limited to, the Foundation, Memorial Union and Newman School of Nursing
Created: August 29, 2002
For additional information, contact the Controllers Office.
Last Updated June 28, 2007