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Object Code Clarification

Guides for determining object codes:

     A graphic tool:

    Object Code Decision Tree  

     More detailed information:   

Object Code Clarification

Below is a list of object codes and a brief explanation of when these object codes should be used. There are also specific items listed under each object code to indicate the correct code to use when these items are purchased. This list does not include all of the object codes, only the ones which seem to be questioned the most.

Another helpful way to determine which object code to use for maintenance/repair, equipment, or supplies is the decision tree (Object Code Decsion Tree). These two guides should help determine which object code to use.

301 - Stationery and Office Supplies: consumable items used for the operation of an office. To qualify as a supply, the item must meet one of the following criteria: cost less than $50 or have a useful life less than 2 years. Always consider 301 or 303, if applicable, before using 309.

(Note: This object code is not allowable on federal grants - To determine if the item is allowable on object code 303 refer to RAG01 or RA01 under research administration policies and guidelines or contact the Research Office-Post Award staff for guidance)

• scissors
• ink/toner cartridges
• pens
• pencils
• tape

303 - Lab and Classroom Supplies

• chemicals
• beakers
• test tubes
  

309 - Miscellaneous Supplies (always consider using 301 or 303 prior to using this object code)

• surge protectors, power supplies (under $50)
• non-computer cables
• purchase of cap & gown (use misc. unrestricted funds). For rental, see object code 363.
• t-shirts printed for department use

329 - Meeting Expenses (also includes rental of facilities, services, and equipment, and food and beverage items that are not in place of a meal)

• meeting supplies (plates, forks, spoons, knives, napkins, etc.)
• meeting food supplies (cookies, coffee, tea, soda, etc.)

332 - Group Meals (also includes rental of facilities, services and equipment)

• when 2 or more people have a meal which replaces breakfast, lunch, or dinner during the conduct of University business)
• consider time of day food is purchased for
• meals on travel with all Penn State employees should be claimed individually on travel reimbursements and not claimed as a group meal

336 - In State Travel

• use when the trip is entirely within the state of Pennsylvania

337 - Domestic Travel (Conus)

• travel within the continental United States , Alaska , Hawaii , Canada , District of Columbia and the protected U.S. territories ( Puerto Rico , American Samoa , Guam , Marianas Islands , and the Virgin Islands ) should be coded 337. Conus rates must be used for the continental United States and OCONUS rates must be used for Alaska , Hawaii , Canada , and the protected U.S. territories (see list of U.S. territories above)

     Example 1 : A person travels from Boston to State College and then returns to Boston .  They are reimbursed for airfare between Boston and State College and meals and lodging in State College .

     Example 2: A person travels from Boston to State College and then returns to Boston .  They are reimbursed only for meals and lodging in State College .  This is still 337 since part of their travel was outside of PA even though expenses for travel between Boston and State College were not reimbursed .

338 - Foreign Travel (O-Conus)

• Any trip that includes a destination or departure from a country not mentioned above (under 337 Domestic Travel) should be coded 338 and oconus rates must be used .

345 - Books, Periodicals, Videos, CD ROMs, DVDs

• instructional video
• on-line books and magazines
• subscriptions

363 - Miscellaneous Fees Expense

• fees for processing grad applications
• cap and gown rental
• travel visa fee
• visa's payable to US Citizenship & Immigration Services

370 - Maintenance Outside Vendors ( Maintenance, repair, replacement parts, calibrating and renovations performed and charged to the university by outside vendors)

372 - Maintenance NOT DIRECT BILLED by OPP (Maintenance, repair, and renovations from PSU sources where the charges are NOT direct billed by OPP to the department budget

374 - Maintenance DIRECT BILLED by OPP (Maintenance, repair, and renovations where the charges are DIRECT BILLED by OPP to the departmental budget)

• see decision tree to determine the correct object code to use for any of the above object codes for maintenance, repairs, and renovations

391 - Honorarium

• cannot be charged to federal funds

393 - Personal/Professional Services

• they provide a service AND they are not incoporated

395 - Fellowships NonWithholding

• not allowed to be paid on general funds

407 - IT Services

• computer storage backup services
• internet connection services (i.e. Adelphia, Verizon)

411 - Purchased Services and Awards to Employees

• they provide a service AND are incorporated
• government entities get coded here - Universities, Dept of Commerce, etc...

448 - Employment Advertising

• need HR approval

452 - Software

• includes software licensing/maintenance fees
• renew subscription for antivirus software

455 - Non-Computer Equipment Purchases under $1,000

• office furniture
• overhead projectors

480 - Computers ($4999 or less) - and items connected directly, by cables or wireless signal, to a computer CPU

• computer cables
• printers
• routers
• memory
• modems (example: Airport Express)
• disks, cds, flash drives
• projectors that need a computer to run

751 - Computer Equipment Purchases $5000 and over

• Several CPU's (or the base unit) controlled by one monitor and keyboard is considered a " computer cluster ". (If a monitor, keyboard, and mouse were to be ordered to go with each of the CPU's then 480 should be used)