General Ledger Codes

Description	GLC
Accreditation fees	65008
Advertising (not required by law)	64510
Advertising (required by law)	64505
Consultant fees	65001
Contracts for Personal Professional Services	64501
Copying, printing	62001
Departmental uniforms	66505
Educational materials and supplies	65501
Food and beverages	66503
Fuel (non-travel)	64005
In-district travel and registrations	60501
Memberships (not for personal use)	64502
Office materials and supplies	65502
Online training	60501
Other services (non-personnel)	64501
Printing, copying	62000
Rental: copiers	63004
Rental: equipment	63002
Rental: facility	63001
Rental: films and videos	63003
Rental: not otherwise defined	63005
Repairs/maintenance: buildings	62501
Repairs/maintenance: furniture & equipment	62502
Repairs/maintenance: not otherwise defined	62505
Repairs/maintenance: service contracts	62504
Repairs/maintenance: technology	62506
Shipping, freight, postage	61000
Spherion personnel	64508
Software: administrative use	65702
Software: instructional use	65701
Subscriptions, access licenses	67000
Technology services	64514
Training courses and fees	68007
Webinars	60501

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.

GLC	Description	Class
70500	Minor Equipment, Non-Inventoried	A
70506	Minor Computer/Technology Equipment, Non-Inventoried	A
70601	Educational Furniture & Equipment, Inventoried	B
70602	Office Furniture and Equipment, Inventoried	B
70603	Construction and Maintenance Equipment, Inventoried	B
70604	Vehicles, Inventoried	B
70605	Athletic Equipment, Inventoried	B
70606	Technology Equipment, Inventoried	B
71011	Computer Technology, 3 Years	C
71021	Vehicles, 5 Years	C
71022	Office Equipment, 5 Years	C
71023	Educational Equipment, 5 Years	C
71024	Athletic Equipment, 5 Years	C
71025	Maintenance Equipment, 5 Years	C
71031	Office Furniture and Equipment, 7 Years	C
71032	Educational Furniture and Equipment 7 Years	C
71041	Building Additions And Portables	C
73050	Artwork Artifact	C
75000	Buildings and Fixed Equipment	E
76000	Remodeling and Renovation	D
79000	Other Structures, Land Improvements	E

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.