Supplies
Expenditures to this sub account group represent consumable supplies for the operation of an office or used in the process of education or research.
For budget entry purposes only by chief financial officers of MAUs and Statewide Budget.
Expenditures for refreshments, floral and other decorations for special or traditional public ceremonies, convocations, or celebrations of importance to the campus, in accordance with the university guidelines on representational allowance. Such events would include meals or receptions during commencement activities, convocations, student honors, parent's day, faculty ceremonies, etc. The cost of alcoholic beverages must not be charged to this account code. Do not use this account code with restricted or matching funds.
Expenditures for supplies, which are used solely with general institutional administrative support activities or with academic or department administrative support activities and are not otherwise included in the 401x series of account codes. Items purchased may include laboratory notebooks, transparencies, pens, tablets, staples, files folders, binders, and other small equipment and furnishings costing less than $5,000 each. Use account code 4015 to record expenditures for program/project supplies involving university programs or projects associated with research, instruction, public service, or other institutional activity. Use account code 4014 to record expenditures for computer supplies associated with general institutional administrative support activities or with academic or department administrative support activities.
Expenditures for supplies, which are used as an integral part of the students' learning process. Items such as chemicals, tests, film, wood, clay and paints would be included in this category. Not for supplies for staff training sessions.
Expenditures for supplies used for professional, technical, scientific or research purposes such as laboratory or engineering supplies.
Expenditures for pharmaceutical and drug supplies, oxygen equipment, first aid kits, emergency flashlights, etc., and fire extinguishers that are not part of capital items.
Expenditures for supplies, or computers costing less than $5,000 for each unit, which are used solely with general institutional administrative support activities or with academic or department administrative support activities and are not otherwise included in the 401x series of account codes. Items purchased may include enhancements for personal computers other than software. Use account code 4015 to record expenditures for computer supplies involving university programs or projects associated with research, instruction, public service, or other institutional activity. Use account code 4010 to record expenditures for non-computer supplies associated with general institutional administrative support activities or with academic or department administrative support activities that are not otherwise included in the 401x series of account codes.
Expenditures for supplies, which are used solely with university programs or projects involving research, instruction, public service, or other institutional activity and are not otherwise included in the 401x series of account codes. Items purchased may include laboratory notebooks, transparencies, paper for program/project data and reports, pens, tablets, staples, files folders, binders, computers and other small equipment costing less than $5,000 for each unit. Use account code 4010 to record expenditures for program/project supplies associated with general institutional administrative support activities or with academic or department administrative support activities. Use account code 4014 to record expenditures for computer supplies associated with general institutional administrative support activities or with academic or department administrative support activities.
Supplies (items costing $1,500 or more and less than $2,500) required by sponsored project agreement to be separately tracked and accounted.
Expenditures for individual pieces of furniture (including modular furniture), art or appliances less than $5,000. Use account codes 5221 for furniture or appliances $5,000 and over and 5225 for art $5,000 and over. Donated art is recorded at fair market value. See 4451 for other disposable equipment purchases.
Expenditures for catering supplies for events allowable under the terms of the grant or contract and in accordance with the university guidelines on representational allowances. Only for use in the restricted and matching funds.
Expenditures for acquiring animals for research or other purposes.
Expenditures for specialized food acquired for research or other animals.
Expenditures approved for a limited exclusion from MTDC under a contractual arrangement to acquire goods necessary for the conduct of a sponsored program from a vendor which require less oversight and administrative burden than normally warranted. Vendors include dealers, distributors, merchants, or other seller’s of goods. The expenditures charged to this account code must not exceed $25,000 during the life of the agreement. The portion of the payments exceeding $25,000 is to be charged to account code 4029. See University of Alaska Accounting and Administrative Manual, Section 100, D-06 for guidance. For subawards, use account code 3021or 3025 – for further information see account code 3021 and 3025 definitions and University of Alaska Accounting and Administrative Manual, Section 100, D-07. For use in restricted and segregated (14XXXX) funds only. Procurements using this account code require the approval of the MAU Chief Financial Officer or authorized designee.
Expenditures approved for a limited exclusion from MTDC under a contractual arrangement to acquire goods necessary for the conduct of a sponsored program from a vendor which require less oversight and administrative burden than normally warranted. Vendors include dealers, distributors, merchants, or other seller’s of goods. The portion of the payments over $25,000 are excluded from the facilities and administrative cost recovery calculation using the MTDC method. The portion of the payments up to the $25,000 is to be charged to account code 4028. See University of Alaska Accounting and Administrative Manual, Section 100, D-06 for guidance. For subawards, use account code 3022 or 3026 – for further information see account code 3021 and 3025 definition and University of Alaska Accounting and Administrative Manual, Section 100, D-07. For use in restricted and segregated (14XXXX) funds only. Procurements using this account code require the approval of the MAU Chief Financial Officer or authorized designee.
Expenditures for food, refreshments, floral and other decorations for fund raising events.
Expenditures for non-food consumable supplies for field camp purposes such as paper goods, ziplock bags, trash bags, batteries, etc. Does not include the cost of equipment type items such as tents, etc.
Expenditures for consumable supplies to outfit ships used by the university.
Expenditures for specialized clothing and uniform acquisition.
Expenditures for lab, chemical, project and office supplies from university service centers.