General Ledger Codes

60501 – In-District Travel and Registrations

Covers registration fees for events occurring within the Gainesville area, including on-campus events, webinars, and online training courses. For events occurring outside the district but within the state of Florida, use 60502. For out-of-state events, use 60503. For more travel GLCs, see full list below. Note: in-district registration is done through Purchasing, but out-of-district registrations must be paid through Travel.

61000 – Shipping

Covers charges for shipping, handling, freight, delivery, and any other costs of transporting items. Also covers postage, postage meter rental, and post office box rental. Note: buying stamps for future use is not allowed without approval by the Purchasing Director.

62000 – Printing

Covers externally processed printing, photocopying, blueprinting, and photo processing. Note: Does not cover copy supplies or pre-printed forms – use 65501 or 65502 for those.

62001 – Copying

This GLC is used specifically for externally processed duplication (copies).

62003 – Binding

This GLC is used specifically for externally processed binding of printed materials.

62501 – Repairs/Maintenance: Buildings

Covers repairs and maintenance performed by other than college personnel to buildings and structures.

62502 – Repairs/Maintenance: Furniture and Equipment

Covers repairs and maintenance performed by other than college personnel to furniture and equipment.

62504 – Repairs/Maintenance: Service Contracts

Covers contracts between the College and external vendors for repairs and/or maintenance.

62505 – Repairs/Maintenance: Other

Use this GLC for repairs and maintenance not otherwise defined or covered by another GLC.

62506 – Repairs/Maintenance: Technology

Covers repairs and maintenance performed by other than college personnel to electronics, computers, and technology equipment.

63001 – Rental: Facility

Covers rental charges or leasing of facilities for College use.

63002 – Rental: Equipment (excluding copiers)

Covers rental charges or leasing of equipment for College use, with the exception of copiers.

63003 – Rental: Film/Video

Covers rental charges or leasing fees for films, videos, and other visual media.

63004 – Rental: Copiers

Covers rental charges or leasing of copier machines.

63005 – Rental: Other

Covers rental charges or leasing of items not otherwise defined or covered by another GLC.

64005 – Vehicular Fuel

Covers fuel purchases for vehicles other than those used for travel purposes.Note: Not to be used for travel-related fuel costs, or fuel used to run equipment or utilities.

64501 – Other Services (excluding personnel)

This GLC is used for services not otherwise defined by any other GLC, including Contracts for Personal Professional Services. Note: Do not use this GLC for Tempforce or other personnel - use 64508.

64502 – Institutional Memberships

Covers institutional and departmental membership fees and dues. Personal memberships are not paid for by the College.

64505 – Advertising Required By Law

Covers charges for mandatory advertising required by law (print, radio, television, and online).

64508 – Contracted Non-Instructional Services

Covers contracted personnel services provided by an organization (not an individual). Note: Use this GLC for TempForce purchase orders.

64510 – Advertising Not Required By Law

Covers charges for general, non-mandatory advertising (print, radio, television, and online).

64514 – Contracted Technology Services

Covers outsourced technology services such as database maintenance, cloud storage, etc.

65008 – Accreditation Fees

Covers fees for institutional and departmental accreditation. Note: Not to be used for personal accreditation.

65001 – Consultant Fees

Covers fees paid to an organization (not an individual) for consultation services.

65501 – Educational Materials and Supplies

Covers materials for instructional use in classrooms, laboratories, and workshops, including but not limited to: workbooks and other pre-printed materials, audio-visual materials, musical instruments and supplies, physical education supplies, medical supplies for instructional use, art materials, supplies and small tools for occupational courses (welding, automotive, construction, etc.), and lab supplies such as chemicals, test tubes, and beakers. Note: for software purchases, use 65701.

65502 – Office Materials and Supplies

Covers material for administrative (non-instructional) use by department staff such as paper, pens, file folders, etc. Small equipment under $199 such as headsets, printers, and shredders may be purchased with this GLC. Note: Not to be used for food or beverage purchases. For administrative software, use 65702.

65701 – Software for Instructional Use

Covers software purchased for instructional use in computers, data systems, information systems, and other educational technology requiring operating software. Note: see IT for software regulations. Software purchases must have IT approval.

65702 – Software for Administrative Use

Covers software purchased for administrative use in computers, data systems, information systems, and other office technology requiring operating software. Note: see IT for software regulations. Software purchases must have IT approval.

66503 – Food and Beverages

For purchase of food and beverages as allowed by state and College regulations. All beverages must conform to the College's beverage exclusivity policy.

66505 – Departmental Uniforms

Covers purchase of clothing and accessories for mandatory employee wear. Not to be used for promotional or non-mandatory clothing (t-shirts, etc).

67000 – Subscriptions

Covers fees, licenses, and access charges for subscribing to periodicals, databases, and online resources. Includes subscriptions to online software (i.e., not installed on hard drive.)

68007 – Training Courses

Covers fees for staff training courses other than a one-time registration. Note: for single-use registrations, webinars, and online training, use 60501.

Classes

A = Minor Equipment

• cost is less than $5,000
• not inventoried and not decaled (unless the College wishes to track)

B = Attractive Items

• cost is less than $5,000 but College wishes to track
• inventoried and decaled
• includes technology equipment such as computers, laptops, and portable electronic devices with FMV over $1,000
• may include any special requests from property custodians regardless of cost

C = Assets

• with a cost of $5,000 or more
• inventoried and decaled

D = Building Renovations/Improvements

• generally the cost is less than $25,000
• expenditure does not extend the useful life of the asset

E = Buildings & Fixed Equipment

• where cost is $25,000 or more, and
• expenditure extends life of asset

Complete List of Current Expense GLCs

60110 - Risk Management Consortium
60501 - Travel - In-District
60502 - Travel - Out-of-District
60503 - Travel - Out-of-State
60504 - Travel - International
60505 - Travel - Reimbursable
60506 - Travel - Student
60507 - Travel - Non-Employee
60508 - Travel - Employee Recruitment
60509 - Travel - Moving Expenses
60510 - Travel - Other
60511 - Travel - Risk Management Consortium
61000 - Freight and Postage
61500 - Telecommunications
61501 - Local Telephone/Fax Service
61502 - Long Distance Telephone/Fax Service
61504 - Other Communication Services
62000 - Printing
62001 - Printing/Copying
62003 - Binding
62004 - Department Photocopying
62501 - Repairs and Maintenance - Building
62502 - Repairs and Maintenance - Furniture/Equipment
62503 - Repairs and Maintenance - Grounds
62504 - Repairs and Maintenance - Contracts
62505 - Repairs and Maintenance - Other
62506 - Repairs and Maintenance - Technology
63001 - Rentals - Facilities
63002 - Rentals - Equipment
63003 - Rentals - Films/Videos
63004 - Rentals - Copiers
63005 - Rentals - Other
63006 - Lease Payments
63007 - Royalties Payments
63008 - Long Term Facilities Leases
63009 - Equipment Leases
63501 - Insurance - Property
63502 - Insurance - Workers Comp
63503 - Insurance - Student
63504 - Insurance - Fleet
63505 - Insurance - General Liability
63506 - Insurance - Professional Liability
63700 - Insurance - Risk Management Consortium
64001 - Utilities - Heating Fuel
64002 - Utilities - Water/Sewer
64003 - Utilities - Electricity
64004 - Utilities - Garbage Collection
64005 - Vehicular Fuel
64006 - Hazardous Waste Removal
64007 - Utilities - Storm Water Runoff Fees
64501 - Other Services (not personnel)
64502 - Institutional Memberships
64503 - Contributed Services
64504 - Collection/Billing Services
64505 - Advertising - Required By Law
64507 - TempForce - Out-of-State Adjuncts
64508 - TempForce - All Others
64509 - Other Services (not contracts)
64510 - Advertising - Not Required by Law
64511 - Non-Contracted Services/Stipends
64512 - Tuition Reimbursement
64513 - Contracted Instructional Services
64514 - Technology Services
64520 - Payment To Sub-Recipient
64601 - Marketing/Recruitment
65000 - Professional Fees
65001 - Consultant Fees
65002 - Honoraria Fees
65003 - Legal Fees
65004 - Auditing Fees
65005 - Architectural Fees
65006 - Engineering Fees
65007 - Other Professional Fees
65008 - Accreditation Fees
65009 - Bank Service Fees
65010 - Technology Consultant Fees
65501 - Educational Materials and Supplies
65502 - Office Materials and Supplies
65503 - Diplomas and Covers
65504 - Hazardous Materials - Instructional
65701 - Software - Educational
65702 - Software - Administrative
66001 - Maintenance Materials and Supplies
66002 - Janitorial Materials and Supplies
66003 - Automotive Materials and Supplies
66004 - Grounds Materials and Supplies
66005 - Construction Materials and Supplies
66006 - Hazardous Materials - Non-Instructional
66500 - Other Materials and Supplies
66501 - Athletic Materials and Supplies
66502 - Athletic Uniforms
66503 - Food and Food Products
66505 - Departmental Uniforms
66507 - Minor Technology Equipment
67001 - Subscriptions
67002 - Library Periodicals
67003 - Library Books
67004 - Other Library Collections
67005 - E-Resources - Purchased
67006 - E-Resources - Licensed
67500 - Purchases for Resale
67501 - New Books - Resale
67502 - Used Books - Resale
67503 - Trade Books - Resale
67504 - Supplies - Resale
67505 - Jewelry - Resale
67507 - Central Stores - Resale
67508 - Food and Food Products - Resale
67509 - Other Products - Resale
67510 - Hazardous Materials - Resale
68000 - Scholarships and Waivers
68001 - Scholarships
68002 - Fundable Fee Waivers
68003 - Textbooks, Materials and Supplies Scholarships
68004 - Scholarship - Recoveries
68005 - Non-Fundable Fee Waivers
68006 - Student Stipends
68007 - Training and Related Fees

Complete List of Capital Expense GLCs

70000 - Capital Outlay Control
70110 - Minor Equipment - Risk Management Consortium
70500 - Minor Equipment, non-capitalized, non-inventoried
70506 - Minor Computer/Technology Equipment non-capitalized, non-inventoried
70600 - Minor Equipment - non capitalized, inventoried
70601 - Educational Furniture and Equipment non capitalized, inventoried
70602 - Office Furniture and Equipment non capitalized, inventoried
70603 - Construction and Maintenance Equipment non capitalized, inventoried
70604 - Vehicles
70605 - Athletic Equipment
70606 - Technology/Equipment non capitalized, inventoried
71000 - Furniture and Equipment
71009 - Capitalized Equipment - Risk Management Consortium
71010 - Control Account for 3 year capital asset class
71011 - Computer Technology
71020 - Control Account for 5 year capital asset class
71021 - Vehicles
71022 - Office Equipment
71023 - Educational Equipment
71024 - Athletic Equipment
71025 - Maintenance Equipment
71030 - Control Account for 7 year capital asset class
71031 - Office Furniture and Equipment
71032 - Educational Furniture and Equipment
71040 - Control Account for 10 year capital asset class
71041 - Buildings Additions and Portables
72001 - Software - Educational
72002 - Software - Administrative
73050 - Artwork/Artifact
75000 - Buildings and Fixed Equipment
75001 - Architectural
75002 - Architectural/Engineering - Basic Services
75003 - Architectural/Engineering - Extra Services
75004 - Architectural/Engineering - Reimbursable
75005 - Construction Manager - Basic Services
75006 - Construction Manager - Extra Services
75007 - Construction Manager - Reimbursable
75008 - Job Office
75009 - Institutional Administration
75010 - Blueprinting/Duplicating/Advertising
75011 - Insurance
75012 - Survey/Test Borings
75013 - Permits/Fees
75014 - Building Acquisition
75015 - Demolition
75016 - Legal Fees
75017 - Site Preparation
75018 - Materials Testing/Inspection
75019 - Foundations/Structures
75020 - Elevator
75021 - HVAC
75022 - Plumbing
75023 - Electrical
75024 - General Construction
75025 - General Conditions
75026 - HVAC Automation
75027 - Test and Balance
75028 - Construction Materials
75029 - Fixed Equipment
75030 - Resident Inspection
75031 - Renovation and Remodeling
75032 - Initial Supplies
75033 - Telephone Installation
75098 - Miscellaneous
75099 - Buildings and Fixed Equipment
76000 - Remodeling and Renovation, Other Structures/Improvements
79000 - Other Structures, Land Improvements
79001 - Other Structures greater than $25,000/project
79002 - Landscaping greater than $25,000/project

Full-Time Employees

51000 Executive Management (PDB Code 01) - For recording gross salary payments to employees who exercise primary college-wide responsibility for the management of the institution. At SF these employees hold positions in Executive / Managerial Pay Grade E: Executive Vice Presidents, Vice Presidents, and Provosts only.

51100 Instructional Management (PDB Code 03) - For recording gross salary payments to employees whose primary duty is planning, organizing, and managing the Instructional (Fund 1 departments starting with 11) and Academic (Fund 1 departments starting with 14) support functions of the college. At SF these employees hold positions in Executive / Managerial Pay Grades A, B, C, or D. Examples include Academic Chairpersons, AVPs, and Directors in Academic areas.

51200 Institutional Management (PDB Code 06) - For recording gross salary payments to employees whose primary duty is planning, organizing, and managing the non-instructional (Fund 1 departments starting with 15, 16, or 17) support functions of the college. At SF these employees hold positions in Executive / Managerial Pay Grades A, B, C, or D. Examples include AVPs and Directors of institutional areas, Legal Counsel, and College Registrar.

5200X Instructional

These GLCs are used to record gross salary payments to any full-time employee whose primary duty is to conduct organized instructional activities, i.e., 9 & 12-month faculty.

• 52001 F/T Faculty Teaching Assignment, part of regular load (PDB Code 02)
• 52002 F/T Librarians (PDB Code 04)
• 52003 F/T Counselors (Faculty Contract) (PDB Code 04)
• 52004 F/T Coaches (Faculty Contract) (PDB Code 06)
• 52005 F/T Faculty Instructional Supervision Assignment, part of regular load (PDB Code 02, 03)
• 52006 F/T Faculty Non-Teaching Instructional Assignment, part of regular load (Example would be 3 hours of regular load for course development) (PDB Code 02) Use for release time assignment to make load.
• 53006 F/T Faculty Non-Teaching Non-Instructional Assignment, part of regular load. (PDB Code 06) See below for definition. Use for release time assignment to make load.

52100 Instructional Overloads (PDB Code 02) - For recording gross salary payments to any full-time employee for a teaching assignment(s) beyond the employee's regular load (for full-time non-faculty employees, the regular load would be the full-time contract).

52110 F/T Faculty Non-Teaching Instructional - For recording gross salary payments to any full-time employee for assignments not part of regular load (Example: course development) (PDB Code 02) Use for NIU (Non-Instructional Unit) assignments. Examples: Curriculum development and revision, lab set up, online HDSE orientation.

53110 F/T Faculty Non-Teaching Non-Instructional - For assignments not part of regular load. (PDB Code 06) Use for NIU non-instructional/non-teaching Non-Instructional Unit assignments and ALL Additional Days of Service. Examples: Adjunct coordination team, coordination of department website, coordination of computer labs, dental academy leader, faculty coordinator, develop and oversee program, mentor and advise students.

52200 Instructional Substitutes (PDB Code 02) - For recording gross salary payments to full-time faculty who perform approved classroom teaching substitution.

52300 Instructional Para-Professionals (PDB Code 05) - For recording gross salary payments to full-time employees performing instructional activities of a para-professional nature. Examples include a full-time teaching interpreter or a lab assistant performing instructional activities. These employees normally do not possess the minimum credentials of an instructor, but are competent to the degree of providing skilled teaching as an instructor.

52400 Instructional Sabbatical (PDB Code 02) - For recording gross salary payments to full-time faculty on granted sabbatical leave with pay.

52500 Instructional Phased Retirement (PDB Code 02) - For recording gross salary payments to full-time faculty electing and approved to teach in the College's Phased Retirement program.

53000 Other Professional (PDB Code 06) - For recording gross salary payments to full-time employees who hold positions in the Technical/Professional salary schedule (all Levels). (NOTE: do not include any portion of a full-time faculty's regular load to this GLC! Use 52006 or 53006.)

53006 Instructor Non-Instructional Professional Assignment (PDB Code 06) - For recording gross salary payments to a full-time faculty non-teaching non-instructional assignment as part of regular load. Example include the part of a college Senate officer’s regular load assigned for performing the officer duties. Note that for full-time faculty there should be very few regular load assignments that are non-instructional in nature and most should be coded to 52006.

53100 Other Professional Supplemental Contracts (PDB Code 06) - For recording gross salary payments to 510xx and 53000 (Administrative & Technical/Professional) employees for approved supplemental contracts.

54000 Technical, Clerical, Trade, and Service (Career Service) (PDB Code 07, 08, 09, 10) - For recording gross salary payments to full-time SF employees who hold positions in the Career Service salary schedule (all levels).

54100 Technical, Clerical, Trade, and Service (Career Service): Overtime (PDB Code 07, 08, 09, 10) - For recording gross salary payments to appropriate SF Career Service employees for approved overtime compensation.

54110 Technical, Clerical, Trade and Service (Career Service): Supplemental Contracts (PDB Code 07, 08, 09, 10) - For recording gross salary payments to appropriate 54000 (Career Service) employees for approved supplemental contracts.

Part-Time Employees

53500 Other Professional: Permanent P/T (PDB Code 06) - For recording gross salary payments to approved Permanent P/T Technical/Professional employees.

54500 Technical, Clerical, Trade, and Service (Career Service): Permanent P/T (PDB Code 07, 08, 09, 10) - For recording gross salary payments to approved Permanent P/T Career Service employees.

5600X Other Personal Services: Part-time Instructional

These GLCs are used to record payments to employees performing part-time organized instructional activities. (Note: these employees are not subject to the Florida State Retirement System)

• 56001 Adjunct Instructors (PDB Code 02)
• 56002 P/T Instructional Librarians (PDB Code 04)
• 56003 P/T Instructional Counselors (PDB Code 04)
• 56004 P/T Instructional Coaches (PDB Code 06)
• 56005 P/T Instructional Supervision (PDB Code 03)
• 56006 P/T Non-Instructional Professional Assignment (PDB Code 08)
• 56007 P/T Non-Teaching Instructional Assignment (PDB Code 02)

56100 P/T Instructional Supplemental Contracts (PDB Code 02) - For recording gross salary payments to P/T instructors for approved supplemental contracts (substitution of direct instructional assignment).

56500 Other Professional: Part-Time (Temporary) (PDB 06, 07) - For recording gross payments to Part-Time (Temporary) Technical/Professional employees for performance of professional activities. These employees are temporary in nature, and are not subject to the Florida Retirement System under specified circumstances.

57000 Technical, Clerical, Trade, and Service (Career Service):  Part-Time (Temporary) (PDB Code 07, 08, 09, 10) - For recording gross payments to Part-Time (Temporary) Career Service employees for performance of technical, clerical, trade and service casual or day labor. These employees are temporary in nature, and are not subject to the Florida Retirement System under specified circumstances.

Student Employees

58000 Student Employment- Institutional Work Study (PDB Code N/A) - For recording payments to students for services rendered as work-study students and that are paid using College funds. Contact HR for questions on minimum qualifications needed for students to be classified here.

58100 Student Employment- College Work Study Program (PDB Code N/A) - For recording payments to students for services rendered as student assistants or work-study students and that are paid from Federal funds. These students should be employed through the Financial Aid office only.

58200 Student Employment: College Work Experience Program (PDB Code 11) - For recording payments to students for services rendered for on campus work experience as student assistants or work-study. These students are paid from state and local funds. These students should be employed through the financial aid office ONLY.

Other Compensation GLCs

58500 Employee Awards (PDB Code N/A) - For recording payments to employees who receive authorized awards.

59510 Employee Wireless Service Allowance (PDB Code N/A) - For recording payments to employees who receive a contribution from the college towards a wireless service benefit.