2017-18

FINANCIAL ACCOUNTING
HANDBOOK
 Table of Contents

Section
Page

Mission Statement - Accounting/Financial Services Department .......................... 1-2

Institutional Planning and Budget .......................................................................... 3

Banner Financial Management System ................................................................. 4

Fund ............................................................................................................... 5-7

Organization .................................................................................................... 8 - 11

Account ........................................................................................................... 12 - 20

Program .......................................................................................................... 21 - 29

Activity ............................................................................................................ 30 - 31

Location .......................................................................................................... 32

Definitions of Revenue Accounts ........................................................................... 33 - 39

Definitions of Expenditure Accounts ...................................................................... 40 - 47

Form Explanations ................................................................................................ 48 - 49

Revised 8/2017
 Mission Statement
“Through integrity and collaboration the Accounting and Financial Services team provides accurate reporting
and support to our diverse stakeholders”

Glossary of Terms
Accounting/Financial Services Department — We oversee all Moraine Park financial activities pertaining to
payroll, purchasing, shipping and receiving, accounts receivable, accounts payable, and budget; while to our
managing District assets, liabilities, and fund equity.

Information and Support — We serve as a resource to our customers by providing them with advice and/or
data to assist them in accomplishing their objectives.

Customers — We recognize our customers as Moraine Park students and staff as well as individuals, groups,
or agencies external to Moraine Park.

Accounting/Financial Services Team:

1
Accounting/Financial Services Team (continued):

2
 INSTITUTIONAL PLANNING AND BUDGET

An institutional plan and budget is published on an annual basis for each fiscal year, July 1 through June 30. It
is used for projecting and/or guiding the collection and use of financial resources. A revenue budget
represents a target of expected receipts and an expense budget represents expected spending levels. A
budget does not represent or measure actual receipts, expenditures or results of operations. Actual financial
receipts and expenditures are represented as year-to-date or “actual” amounts in the financial management
system.

The plan is developed through the Planning and Budget development process. The final budget is posted to the
Banner Financial Management system to be used to monitor and compare against actual activity.

Budget Managers
A staff member is presumed to be a budget manager when given financial and/or operational oversight over a
department, project or activity that incurs financial transactions in the college’s financial records.
Each division within the college must determine who has financial oversight responsibilities over specific
operational units and insure that appropriate training, access rights and expectations are established.

Assignment of budget management responsibility over operational units ensures that financial operations are
planned, controlled and properly accounted for in the college’s financial records. The financial strength and
health of the college is a direct result of the due care and fiscal responsibility exercised by budget managers,
especially in challenging financial years when it is essential to operate within designated budgets. As
responsible members of the college community, budget managers recognize that the goals and priorities of the
college take precedence over individual departmental or unit goals and objectives.

The following are general responsibilities of a budget manager:

 Be able to generate, understand and utilize financial reports necessary for monitoring and
managing financial transactions of assigned operational units, projects or activities.
 Periodically review financial data for reasonableness and investigate and resolve unusual or
incorrect items.
 Follow college procedures and generally accepted accounting principles in approving forms,
records or documents which are used to produce financial transactions.
 Report expected material adverse variances from financial expectations to supervisory staff
and/or the Vice President of Finance and Administrative Services.
 Monitor expense charges for appropriate classification and inclusion in correct fiscal year and
insure that laws, regulations and college policies are followed.
 Respect and protect the confidentiality of information acquired in the course of financial
oversight responsibilities.
 Act ethically, honestly and responsibly in managing financial resources and information.
 Provide accurate, timely and complete information to the Finance Department and other
departments that process and feed transactions into automated financial systems.

Each division of the college should have procedures in place to communicate expectations and
responsibilities to appropriate staff.

3
 BANNER FINANCIAL MANAGEMENT SYSTEM
The Banner system is delivered with the following six fields designed to categorize and facilitate retrieval of
various levels of data:

 Fund (F)  Program (P)

 Organization (O)  Activity (A)
 Account (A)  Location (L)

FOAPAL Overview

– – – – –

Fund Organization Account Program Activity Location

Each field is independent of the other; therefore, there is no specific string of ordered fields that is defined as
the account number.

Fiscal Year
The fiscal year runs from July 1 through June 30. This 12 month period is used for budgeting, accounting and
financial statement purposes. All financial transactions in the Banner financial management system of the
college have a designated transaction date which determines the fiscal year in which they will be included. The
fiscal year is divided into 12 monthly periods or fiscal months. In the case of a July 1 through June 30 fiscal
year, the fiscal months are numbered as follows:

July: 1 August: 2 September: 3 October: 4 November: 5 December: 6

January: 7 February: 8 March: 9 April: 10 May: 11 June: 12

4
 FUND

– – – – –

The first digit represents the type of fund; the last two digits represent subunits of the fund.

DEFINITION OF FUND: A fund is a fiscal and accounting entity with a self-balancing set of accounts recording
cash and other financial resources, together with all related liabilities and residual equities or balances and
changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain
objectives in accordance with specific regulations, restrictions, or limitations.

GOVERNMENTAL FUND TYPE

GENERAL FUND: The general fund type is available for any legally authorized purpose and is, therefore,
used to account for all revenues and expenditures for activities not provided for in other funds. This fund is
used to record the CURRENT operations of the District.

100 - General Fund – Operational

150 - General Fund – Economic & Workforce Development (38.14 contracts only)
160 - General Fund – Community Education
175 - General Fund Special Projects and Agreements; separate from general operations; requiring
fiscal and/or budgetary control (i.e. Tech Knowledge College, At Risk etc.)

SPECIAL REVENUE FUND: The special revenue fund is used to account for the proceeds and related
financial activity of specific revenue sources that are legally restricted for a specific purpose except for
major capital projects and expendable trusts. This fund requires budgetary accounting and is created
either by statute, charter, or board resolution to provide certain activities with definite and continuing
revenues.

200 - Federal and State Grants

For the District, all state and federal projects as well as grants are accounted for in the special revenue
fund. However, all related capital expenditures are recorded in the capital projects fund 300.

CAPITAL PROJECTS FUND: The capital projects fund type is used to account for all resources and
related financial activity for all capital expenditure projects regarding the acquisition of sites, purchase or
construction of buildings (including equipping), lease/purchase of buildings, or remodeling and
improvement of buildings. Any acquisition, construction, equipping, remodeling, or improvement financed
through the proprietary or nonexpendable trust funds must be budgeted and accounted for in the
respective fund. All movable and fixed equipment not purchased through proprietary or nonexpendable
trust funds must also be budgeted and accounted for in the capital projects fund type.

300 - Federal and State Grants 324 - West Bend Building/Remodeling

310 - District Major Equipment/Software 325 - Fond du Lac Building/Remodeling
323 - Beaver Dam Building/Remodeling 326 - District Office Building/Remodeling

DEBT SERVICE FUND: The debt service fund type is used to account for the accumulation of resources
for, and the payment of, general long-term debt and long-term lease purchase debt principal and interest.

400 - Debt Service

5
 FUND (Continued)

PROPRIETARY FUND CATEGORY

ENTERPRISE FUND: The enterprise fund type is used to account for District operations where the cost of
providing goods or services to students, District staff, faculty, or the general public on a continuing basis is
financed or recovered primarily through user charges or where the District Board has decided that periodic
determination of revenues, expenses, or net income is appropriate.

502 - Classroom Resale 512 - Parts Store

505 - Fond du Lac Food Service 540 - Business Essentials Course “store”
506 - District Vending
511 - Cosmetology

INTERNAL SERVICE FUND: The internal service fund type is used to account for the financing and
related financial activities of goods and services provided by one department of the District to other
departments of the District, or to other governmental units on a cost reimbursement basis.

610 - Self-Funded Dental/Vision Insurance

611 - Self-Funded Health Insurance
612 - Print Management
615 - Self-Funded Liability Insurance

FIDUCIARY FUND CATEGORY:

EXPENDABLE TRUST FUND: The expendable trust fund type is used to record resources and related
financial activities where both the principal and earnings may be expended and where the board acts as
trustee.

For the District, student financial aid funds provided exclusively and specifically for students, other than
those furnished by other funds, student council activities, and student club activities are accounted for in
expendable trust funds.

700 - OPEB Trust 708 - SEOG Grant

701 - Wisconsin Higher Ed Grants (WHEG) 709 - Federal Loans
702 - Talent Incentive Program (TIP) 710 - Other Federal Financial Aid
703 - Other State Grants 792 - Generation Study Abroad
704 - Other Department of Education Grants 793 - STEM Grant Scholarships
705 - Federal Work Study 797 - Other Scholarships
706 - Prior Year Pell 798 - Other Loans
707 - Pell Grant 799 - Fund for WI Scholars

6
 FUND (Continued)

AGENCY FUND: The agency fund type is used to record resources and related financial activity where the
board acts as an agent or custodian for others, rather than as an owner.

For the District, all nonstudent organization activities, as well as scholarship funds, are considered agency
fund types.

711 - MPTC Centers Supplemental Fee 790 - MPATCE

712 - Beaver Dam Student Senate
713 - Fond du Lac Student Senate
714 - West Bend Student Senate
715 - Pink Pumpkin 5k Run/Walk
786 - Women’s Fund
787 - Institutional Researcher Consortium
788 - WTCS HR Directors
789 - WTCS Intl Ed Committee
794 - Student Emergency Fund
795 – WTCS Student Showcase
NOTE: Please reference the Club
Handbook for a current
listing of club fund numbers

GENERAL FIXED ASSETS ACCOUNT GROUP: The general fixed assets account group is used to
record assets of a physical nature having a long period of usefulness such as land, buildings, and
equipment. However, the general fixed asset account group does not include fixed assets utilized in
proprietary fund activities or in trust/agency funds. Minor equipment is not to be recorded in this account
group.

800 - Operational Accounts

GENERAL LONG-TERM DEBT ACCOUNT GROUP: The general long-term debt account group is used
to record all unmatured general long-term liabilities except for the long-term liabilities of the proprietary and
trust/agency funds which should be accounted for in the appropriate fund.

900 - Operational Accounts

7
 ORGANIZATION

– – – – –

These five digits represent the organization or department of budget accountability/responsibility.

The structure was developed on the foundation of the District’s team environment and identifies costing detail
by functional areas within the District’s administrative units.

8
ORGANIZATION (Continued)

9
ORGANIZATION (Continued)

10
ORGANIZATION (Continued)

11
 ACCOUNT

– – – – –

The first digit of the account is the accounting category. On the following pages are the account numbers by
object group.

Example:
Category Object Group of Accounts

1 Assets

2 Liabilities

3 Fund Equity

4 Revenue

5 Expenditure

6 Other Resources

7 Other Uses

NOTE: The account numbers given herein are the ONLY numbers to be used.

For further explanation of each specific revenue or expenditure account, refer to the account definitions found
on pages C.1 through D.7.

12
 ACCOUNT (Continued)
Example:

Asset 100-1511 Prepaid Expense

Liability 100-2125 Sales Tax Payable
Equity 100-3452 Designated for State Aid Fluctuations
Revenue 100-00000-4320-000-10 Program Fees - Associate Degree
Expenditure 100-11150-5231-10100-12 Non-Instructional Supplies – Accounting

ASSETS
ACCOUNT NUMBER ACCOUNT TITLE
1111 Cash
1113 Petty Cash
1114 Cash - Change Fund
1210 Investments
1301 Due To/Due From
1310 Tax Levy Receivable
1320 Accounts Receivable - Student
1321 Accounts Receivable – Third Party
1322 Accounts Receivable – Corporate
1323 Other Year End Receivables
1340 Pledges Receivable
1350 Third Party Clearing
1385 Financial Aid Receivable
1395 Student Loan Receivable
1400 Material Inventory
1405 Supplies Inventory
1510 Prepaid Travel
1511 Prepaid Expense
1810 Land
1820 Land Improvements
1830 Buildings - District Office
1831 Buildings - Beaver Dam
1832 Buildings - Fond du Lac
1833 Buildings - West Bend
1850 Equipment
1851 Accumulated Depreciation. - Equipment
1855 Accumulated Depreciation - Vehicles
1901 Amount Available in Debt Service Fund
1902 Amount to be Provided for LT Debt

13
LIABILITIES

ACCOUNT NUMBER ACCOUNT TITLE

2000 Balancing Account

2100 Clearing Account
2125 Sales Tax Payable
2197 Other Accrued Liabilities
2199 Accounts Payable
2201 Employee FICA/Medicare Payable
2202 Federal Tax Payable
2203 State Tax Payable
2204 Misc. Payroll Deductions
2205 Retiree Insurance Premiums
2206 WI Retirement Payable
2207 TSA Payable
2208 FSA Payable
2209 Life Insurance Payable
2210 Disability/LTC Insurance Payable
2211 Supplemental Life & Dependent Payable
2212 Savings Bond Payable
2213 MPACTE Payable
2215 Health Premium Payable
2220 Wages Payable
2251 Employer FICA/Medicare Payable
2298 Payroll Clearing Account
2299 Payroll Clearing Account
2320 Due to MPFT Emergency Fund
2325 Due to Other Agencies
2401 Deferred Revenues
2403 Deferred Certificates
2510 Accumulated Vacation Payable
2601 General Long-Term Debt
2701 Undistributed Receipts
2702 Refund Clearing
2703 Return Check Clearing
2704 Contract Clearing
2706 Loan Installment Clearing
2707 Exemption Clearing
2708 Unapplied Financial Aid
2710 Unapplied Contract Payments
2798 Suspense Account

14
FUND EQUITIES
ACCOUNT NUMBER ACCOUNT TITLE
3201 Investment in General Fixed Assets
3300 Retained Earnings
3411 Reserve for Encumbrances
3413 Reserve for Self-Insurance (Health)
3414 Reserve for Self-Insurance (Dental and Vision)
3415 Reserve for Student Government and Organizations
3418 Reserve – OPEB
3430 Reserve for Equipment
3431 Reserve for Equipment
3440 Reserve for Capital Projects
3451 Reserve for Debt Service
3452 Designated for State Aids Fluctuations (General Fund Only)
3491 Designated for Subsequent Years (General Rev. Fund Only
3492 Designated for Subsequent Year (Gen. & Special Rev. Funds Only)

REVENUES
ACCOUNT NUMBER ACCOUNT TITLE
Local Government (41XX)

4110 Tax Levy

4118 Real Tax Levy Refunds
4119 Personal Property Tax Refunds
4120 T.I.F. Distributions

State Aids (42XX)

4210 General State Aids

4215 Performance Based Aid
4216 Property Tax Relief Aid
4217 Aid in Lieu of Property Taxes (DNR Exempt Land)
4218 Aid in Lieu of Computer Taxes
4219 General State Aids Adjustments - Prior Year
4240 Incentive Grants
4250 State Grants - State Office
4255 State Grants - Other Sources
4261 WI GI Bill Remission Aid

Statutory Program Fees (43XX)

4320 Program Fees - Associate Degree

4330 Program Fees - Vocational
4340 Program Fees - Vocational Adult
4360 Program Fees - Non-Postsecondary

15
REVENUES (Continued)
ACCOUNT NUMBER ACCOUNT TITLE
Material Fees (44XX)

4420 Material Fees – Associate Degree

4430 Material Fees – Vocational
4440 Material Fees – Vocational Ault
4450 Material Fees – Community Services
4460 Material Fees – Non-Postsecondary

Other Student Fees (445XX)

4511 Out-of-State Tuition

4521 Postsecondary/Voc. Adult Distance Ed. Out-of-State Tuition
4522 Online Course Fee
4540 Vocational Adult Group Dynamics
4550 Community Services Tuition
4570 Application Fees
4571 Supplemental Fees
4573 Processing Fees
4574 Graduation Fees
4575 Transcript Fees
4577 Student Background Check Fees
4578 Student Driver Check Fees
4579 Asset Tests (Accuplacer)
4880 Testing Fees
4584 Student Project Fees
4585 Supplemental Vocational – Adult Seminar/Workshop Fees
4888 Professional Development Seminar/Workshop Fees
4589 Mandated training Course Fees

Miscellaneous Student Fees (459X)

4590 Liability Insurance

4592 Membership Dues
4593 Deferred Payment Fee
4594 Access Fee
4597 Security Fee

16
REVENUES (Continued)
ACCOUNT NUMBER ACCOUNT TITLE
Institutional Revenue (46XX-47XX)

4600 Contracts – 38.14(3) Customized Instruction

4601 Contracts – 38.14(3) Tech Prep
4602 Contracts – Department of Corrections – Certified Instruction
4620 Contracts – 38.14(3) Technical Assistance
4630 Contracts – 38.14(3) WTCS Districts – Circuit Instruction
4631 WTCS District – Apprenticeship
4651 Contracts – 118.15(1) Slotters
4654 Youth Options
4660 Interest Income
4670 Rental Income
4690 Gifts, Grants, and Bequests
4695 Fund for WI Scholars Revenue
4720 Other Student Revenue
4725 Club Dues
4736 Student Sales – Tax Included
4737 Student Sales – Nontaxable
4741 Rebates

Sales (4801-4839)

4801 Sales – Nontaxable

4802 Sales – Tax Included
4810 Vending Commissions
4811 Bookstore Consignments

Equipment Sales (4840-4849)

4844 Equipment Sales – Tax Included

4845 Equipment Sales - Nontaxable

Other Revenue (4850-4899)

4850 Other Revenue

4851 District Paid Insurance
4852 Employee Paid Insurance
4857 Gain (Loss) on Sale of Equipment
4858 Chargeback Revenue

Federal Revenue (49XX)

4910 Vocational Education Act

4920 Adult Education Act
4930 Workforce Investment Act
4940 Dept. of Vocational Rehabilitation
4950 Dept. of Education
4960 Other Federal (over $100,000)
4970 Other Federal

17
EXPENDITURES
ACCOUNT NUMBER ACCOUNT TITLE
Personnel Services (50XX)

5001 Management/Confidential
5010 Curriculum Development
5011 Staff Development
5040 Support Professionals
5041 Support Professionals – Temporary
5042 Support Professionals – Overtime
5050 Service/Maintenance
5051 Service/Maintenance – Temporary
5052 Service/Maintenance – Overtime
5070 Contract Faculty
5071 Adjunct Faculty
5072 Teacher – Noninstructional
5078 Advisorships
5090 Student Employees
5099 Retirees

Fringe Benefits (51XX)

5101 Health Insurance

5102 Dental Insurance
5103 Vision Insurance
5104 Life Insurance
5105 Retirement
5106 FICA/Medicare
5107 Disability Insurance
5108 Long-Term Care
5157 OPEB Prior Service
5159 Miscellaneous Benefits
5199 Lump Sum Fringe Benefits

18
EXPENDITURES (Continued)
ACCOUNT NUMBER ACCOUNT TITLE
Current Expense (5201 – 5455)

5201 Travel – Mileage

5202 Travel – Meals, Lodging, etc.
5205 Conference Registration
5210 Professional Growth
5220 Subscriptions/Memberships
5230 Instructional Supplies
5231 Noninstructional Supplies
5234 Reference Books
5239 Supplies (contracts only)
5240 Vehicle Gasoline
5250 Minor Equipment
5251 Minor Software
5259 Postage
5260 Duplicating
5261 Printing
5270 Advertising/Legal Notices
5280 Vehicle Maintenance and Repair
5285 Equipment Repair
5286 Building/site Maintenance and Repair
5290 Teacher Certification
5301 Contracted Instruction
5350 Other Contracted Services
5351 Maintenance/License Agreements
5370 Professional Fees
5412 Equipment/Other Rental
5418 Facilities and Classroom Rental
5432 Uncollectible Student Fee Expense
5434 Bank Service/Credit Card Fees
5435 WI GI Bill Supplemental Payments
5440 Workers’ Compensation Insurance
5441 Unemployment Compensation
5442 Insurance – Liability
5443 Insurance – Property
5444 Insurance – Automobile
5445 Insurance – Board
5446 Insurance – Fidelity Bond
5447 Insurance – Stop-Loss
5450 Telephone
5455 Utilities

19
EXPENDITURES (Continued)
ACCOUNT NUMBER ACCOUNT TITLE
Current Expense (5460 – 5699)
5460 Depreciation
5501 Student Clubs – Mileage
5502 Student Clubs – Meals, Lodging, etc.
5505 Student Clubs – Conference Registration
5520 Student Clubs – Subscriptions/Memberships
5531 Student Clubs – Supplies
5540 Student Clubs – Vehicle Gasoline
5550 Student Clubs – Other Contracted Services
5560 Student Clubs – Duplicating
5600 Student Financial Aid
5650 Recruitment Expense
5660 Student Stipend
5698 Discounts Earned
5699 Miscellaneous Expense

Resale (57XX)
5701 Purchases – Resale
5702 Supplies – Resale
5705 Freight
5710 Lump Sum Fringe Benefits (Internal Service Fund Only)
5711 Other Contracted Services (Internal Service Fund Only)
5712 Insurance – Stop Loss (Internal Service Fund Only)

Capital Outlay (58XX)

5810 Land
5811 Site Improvement
5820 Buildings
5830 Improvements/Remodeling
5840 Major Equipment
5841 Major Software
5860 Architect Fees
5861 Consultant Fees

Debt Service (59XX)

5900 Long-Term Principal
5920 Long-Term Interest
5970 Agent Fees

Other Resources (60XX)

6010 Interfund Transfers In
6019 Interfund Transfers in Non-Aidable
6030 Proceeds from Debt

Other Uses (70XX)

7010 Interfund Transfers Out

20
 PROGRAM

– – – – –

The program is a five-digit number that designates cost centers, both instructional and noninstructional, within
the District. The last two digits allow for further segregation of expenses within one instructional area.

The program code is segregated into two major components: instructional area and noninstructional area.
Instructional areas begin with a zero through eight. Noninstructional areas can be identified through the first
digit which must be a “9.” The program field for instruction corresponds to the first three digits of the course
number. Any costs directly related to the course should be charged to an expenditure account including the
same program field.

The five-digit codes provided are the only codes which may be used.

ACADEMIC DIVISION DIGIT ASSIGNMENTS

AGRICULTURE DIVISION

00000 Agriculture Administration

00100 Horticulture
00300 Dairy Equipment
00500 Machinery Parts and Sales
00600 Agri-Business
00700 Biotechnology
00800 Meat Cutting and Processing
05700 Conservation
06500 Food Processing
07000 Agriculture Mechanics
08000 Production Agriculture
09000 Young and Adult Farmers
09100 Animal Husbandry
09200 Farm Mechanization
09300 Crop and Soil
09400 Farm Economics
09500 Taxidermy
09600 Energy Services

21
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
OFFICE/MARKETING DIVISION

10000 Business Administration

10100 Accounting
10200 Business Administration
10201
10300 Computer Software
10400 Marketing
10500 Related Business
10600 Medical Office/Billing
10601 Medical Transcription
10602 Admin Asst/Legal Admin/Office Asst
10700 Computer Information Systems
10800 Nursing Home Administrator
10900 Hospitality
11000 Paralegal
11100 Graphic Arts - Electronic Prepress
11300 Related Business
11400 Financial Planning
11500 Mortgage Lending
11600 Human Resources
13500 e-Business Management
13800 International Trade
14000 Global Education and Services
14100 Global Studies
14500 Small Business
15000 IT – Network Specialist
15200 Web Developer
15201 IT – Applications Developer
15400 IT – Tech Support Specialist
16000 Business Health Services
16200 Insurance and Risk Management
17600 Records and Information Management
17800 Geographic Information Systems
18200 Logistics and Materials Management
18500 Quality Process Management
19400 Real Estate
19500 Real Estate Appraisal/Assessment
19600 Supervision and Leadership Development

GRAPHIC AND APPLIED ARTS DIVISION

20000 Graphic and Applied Arts Administration

20100 Commercial Art
20200 Crafts
20300 Photography
20400 Printing and Publishing
20600 Visual Communications

22
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
HOME ECONOMICS DIVISION

30000 Home Economics Administration

30100 Clothing
30200 School Food Service
30300 Foods
30400 Housing and Home Furnishings
30500 Individual Family Relationships
30600 Related Art
30700 Childhood Education
30800 Family and Consumer Economics
30900 Institutional and Home Management
31000 Comprehensive Homemaking
31100 Responsible Beverage
31200 Dietary Manager
31300 Dietetic Technician
31400 Baking
31600 Culinary Arts
31700 Culinary Management
31800 Food and Hospitality Management

INDUSTRIAL DIVISION

40000 Industrial Administration

40100 Air Conditioning, Refrigeration, and Heating
40200 Aeronautics
40300 Architectural Drafting
40400 Automobile Technician
40500 Auto Body - Chassis and Finish
40600 Blacksmithing
40700 Boilermaking
40800 Bricklaying and Masonry
40805 Bricklaying and Masonry Apprenticeship
40900 Cabinetmaking and Millwork
41000 Carpentry
41100 Carpet and Resilient Tile Work
41200 Combustion Engines
41300 Electricity
41301 Electrical Power Distribution (EPD)
41305 Electricity Apprenticeship
41315 Electrical Lineman Apprenticeship
41400 Electronics Servicing
41500 Foundry
41700 Glazing
41705 Glazing Apprenticeship
41800 Meat Cutting
41900 Industrial Hydraulics - Pneumatics
42000 Machine Shop
42100 Mechanical Drafting
42200 Metallurgy
42300 Millwright
42305 Millwright Apprenticeship
23
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
INDUSTRIAL DIVISION (Cont’d)

42400 Painting and Decorating

42500 Patternmaking
42600 Plastering and Decorating
42700 Plumbing
42705 Plumbing Apprenticeship
42800 Power Plant Engineer
43000 Heat and Frost Insulation
43100 School for Workers
43200 Sheet Metal
43400 Sprinkler Fitting
43500 Steamfitting
43700 Structural Steel and Iron Work
43900 Tool and Die Making
43905 Tool and Die Making Apprenticeship
44100 Watch and Allied Instrument Repair
44200 Welding
44300 Building Service
44400 Numerical Control
44500 Appliance Servicing
44600 Roofing
44700 Operating Engineer
44800 Maritime
44900 Industrial Safety
45000 Office Machine Repair
45100 Telephone and Cable
45300 Recreational Equipment Services
45400 Packaging Serviceperson
45500 Supervision – Management
45505 Supervision – Management Apprenticeship
45700 Metal Fabrication
45800 Commercial Driving
46000 Machine Repair
46100 Small Engine and Chassis Mechanic
46200 Industrial Equipment Mechanic
46300 Plastics
46800 Energy Services
46900 Petroleum - Chemical Service
47000 Parts and Material Exam and Inspection
47100 Horology
47200 Industrial Mobil Equipment Mechanic
47500 Construction Worker
49900 Technical Studies
49905 Technical Studies Apprenticeship

24
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
SERVICE AND HEALTH OCCUPATIONS DIVISION

50000 Service and Health Occupations Administration

50100 Pharmacology for Allied Health
50101 Medical Terminology (except Pharmacology)
50200 Barbering/Cosmetology
50205 Barbering/Cosmetology Apprenticeship
50300 Fire Technology
50400 Law Enforcement
50600 Environmental
50700 Dental Laboratory Technology
50800 Dental
50900 Medical Assistant
51000 Medication Assistant
51200 Surgical Technician
51300 Laboratory Assistant
51400 Occupational Therapy Assistant
51500 Respiratory Care Practitioner
51600 Optometric
51700 Renal Dialysis
51900 Institutional Housekeeping
52000 Human Services
52100 Cardiovascular
52200 Educational Services
52300 Chiropractic Services
52400 Physical Therapy Assistant
52500 Electroencephalograph Assistant
52600 Nuclear Medicine
52601 Radiography
52700 Water/Wastewater Technology
52800 Funeral Service
52900 Hazardous Materials
53000 Health Information Technology (HIT)
53100 Emergency Medical Service
53300 Interpreter Technology
53400 Central Services Tech/Assistant
53500 Recreational Therapy
53600 Pharmacy
53700 Therapeutic Massage
53900 Health Services
54000 Inter-Governmental Services
54100 Anesthesiology
54200 Homemaker/Home Health Aide
54300 Nursing
54301 Nursing Assistant
54500 Developmental Disabilities Services
55000 Alcohol and Other Drug Abuse Services
55500 Telecommunicator
56000 Health & Wellness
57500 Community Based Residential Facility (CBRF)
59900 General Service Occupations
25
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
TECHNICAL DIVISION

60000 Technical Administration

60100 Air Conditioning and Refrigeration Technology
60200 Automotive Technology
60300 Chemical Technology
60500 Electronic Technology
60600 Mechanical Design
60601 Engine Research and Design
60700 Civil Engineering Technology
60800 Technical Engineering
60900 Electronic Technology
61200 Fluid Power Technology
61300 Metallurgical Technology
61400 Architectural Technology
61700 Tool and Die Design
61900 Plastics Technology
62000 Electromechanical Technology (Mechatronics)
62100 Industrial Welding Technology
62200 Laser Electro Optics
62300 Industrial Manufacturing Technology
62400 Nuclear Technology
62500 Quality Interdisciplinary
62800 Automated Manufacturing
62900 Industrial Materials
63000 Composite Technology
63100 Computer Hardware Technology
63600 Electron Microscopy Technician
69900 Technical Communications

26
 ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)
GENERAL EDUCATION DIVISION

80000 General Education Administration

80100 Communication Skills
80200 Foreign Language
80300 History
80400 Mathematics
80500 Music
80600 Natural Science
80700 Physical Education
80800 Reading
80900 Social Science
81000 Speech
81200 Driver Education
81500 Art
81600 Motorcycle/Moped Driver Education
81800 Group Dynamics for Traffic Safety
81900 Energy Services
82500 Individualized Technical Studies
83100 Communications – General College
83400 Mathematics – General College
83500 College Success – General College
83600 Natural Science – General College
83800 Reading – General College
84000 Multi-Occupational
85100 English
85200 Foreign Language
85300 History
85400 Mathematics
85500 Music and Arts
85600 Science
85700 Health Education
85800 Reading
85900 Social Science
86000 Computer Basics
86100 English as a Second Language
86200 Career Education
87100 Hearing Impaired
87200 Visually Impaired
87300 Students With Disabilities
89000 General Studies
89100 Avocational

27
 NONINSTRUCTIONAL DIGIT ASSIGNMENTS
The noninstructional organization codes have been segregated into functional areas with the second digit
representing the associated function. The three-digit codes provided are the only codes which may be used.

INSTRUCTION

91000 Technical Assistance - Agriculture

91100 Technical Assistance - Business
91200 Technical Assistance - Graphics and Applied Arts
91300 Technical Assistance - Home Economics
91400 Technical Assistance - Industrial
91500 Technical Assistance - Service and Health Occupations
91600 Technical Assistance - Technical
91700 Technical Assistance - Television
91800 Technical Assistance - General Education
91900 General Instruction/Administrators - Administrators, specialists, and support staff with no
direct classroom duties and not identifiable with one or more specific divisions. (Includes
economic development administrators and retiree stipends)

INSTRUCTIONAL RESOURCES

92100 Library/Learning Resource Center (Includes all activities related to providing the library
functions of reference/learning materials for student use)
92200 Audiovisual Services (Includes all activities related to providing audiovisual instructional
materials for classroom use)
92300 Instructional Data Processing - Multiple Cost Centers
92400 Distance Learning Support (Includes all noninstructional activities related to support of
distance education)
92800 Other Instructional Resources
92900 Instructional Resources Administration (Includes administration and clerical support whose
activities are general or nonspecific in nature or who can be identified with more than one
cost center in this function)

STUDENT SERVICES

93100 Admissions/Registration (Includes all activities related to admission and registration,

including enrollment management)
93200 Recruitment/Placement
93300 Guidance/Counseling (Includes all activities related to guidance and counseling, including
testing, career education, and ATODA)
93400 Student Activities (Includes student organizations, student center, child/parent center,
health center, and athletics)
93500 Financial Aids/Veterans Affairs
93510 Financial Aid – America Reads
93512 Financial Aid – Minority Grant
93513 Financial Aid – Handicapped Grant
93514 Financial Aid – WI Native American Grant
93515 Financial Aid – ACG Yr 1
93516 Financial Aid – ACG Yr 2
93521 Financial Aid – MPTC Foundation
93522 Financial Aid – MPTC Foundation Other
93523 Financial Aid – Private Scholarship
28
 NONINSTRUCTIONAL DIGIT ASSIGNMENTS (Continued)
93530 Financial Aid – FFWS Grant
93531 Financial Aid – FFWS Stipend
93540 Financial Aid – BIA Tribal
93550 Financial Aid – Parent Loan
93560 WI Covenant Foundation Grant
93561 WI Covenant Scholars Grant
93570 Iraq & Afghanistan Service Grant
93700 Technical Assistance - Student Services (Includes all technical assistance contract activities
that relate to function 3 - Student Services; e.g., guidance, counseling, testing)
93800 Other Student Services (Includes tutors and interpreters)
93900 Student Services Administration (Includes administration and clerical support whose
activities are general or nonspecific in nature or who can be identified with more than one
cost center in this function)

GENERAL INSTITUTIONAL

95100 District Board

95200 President’s Office
95300 Accounting/Financial Services
96100 IT/Data Processing
96200 Word Processing/Clerical
96300 Public Relations (Includes publications, communications, and governmental relations)
96400 Human Resources (Includes affirmative action)
96500 Duplicating/Printing/Photocopying
96600 Central Services (Includes purchasing, central supply, shipping and receiving, and mail
room)
96800 General Institutional
96900 General Institutional Administration (Includes administration and clerical support whose
activities are general or nonspecific in nature or who can be identified with more than one
cost center in this function)

PHYSICAL PLANT

97100 Aidable Debt Service

97200 Non-Aidable Debt Service
97800 Physical Plant – FDL
97801 Physical Plant – WB
97802 Physical Plant – BD

AUXILIARY SERVICES

98200 Food Service

98300 Resale (Includes vending)
98400 Cosmetology
98800 Other Auxiliary Services including internal services
98900 Auxiliary Services Administration (Includes administration and clerical support whose
activities are general or nonspecific in nature or who can be identified with more than one
cost center in this function)

29
 ACTIVITY

– – – – –

The last two digits represent the fiscal year (except for building/remodeling, debt service, and multi-year
grants).

1 7 = July 1, 2016 – June 30, 2017

1 8 = July 1, 2017 – June 30, 2018

The activity code is assigned by the grants and finance department staff. Projects that renew each year retain
the same number, except for the last two digits, which change with each fiscal year. Projects which cross
fiscal years retain the same number throughout the duration of the project.

Activity codes are required only for projects that require segregation, such as state or federal projects, general
fund special projects and agreements, construction projects, and loan accounts. NOTE: The list below is not
an all inclusive list of activity codes.

30
ACTIVITY (Continued)

31
 LOCATION

– – – – –

This two digit number identifies the location within the District. All expenses are to be coded to the location
which specifically receives the service or tangible goods.

NOTE: Except for certain projects which require additional breakdown, most grants will be coded to location
10.

Also all sources/uses accounts are coded to location 10. Expenditures will be coded to the following codes as
applicable.

Code Location

07 Beaver Dam
09 Jackson
10 District Office
12 Fond du Lac
15 Hartford
24 Ripon
27 West Bend

32
 DEFINITIONS OF REVENUE ACCOUNTS

4110: Tax Levy

Revenue received from various municipalities in conjunction with the current year property tax levy
assessment.

4118, 4119: Tax Levy Refunds

Payments paid to various municipalities related to real tax levy adjustments or delinquent property tax
assessments that become uncollectible. These are contra-revenue accounts (debit balance).

4120: T.I.F. Distributions

Payments received from closeout of a Tax Incremental Financing District.

4210: General State Aids

State aid payments distributed to the Wisconsin Technical College System by the State Office based on a
formula which includes aidable costs, equalized valuations, and FTEs.

4215: Performance Based Aid

State aid payments distributed to the Wisconsin Technical College System by the State Office based on
performance s. 38.28(2)(b) Wis. Stats.

4216: Property Tax Relief Aid

State aid payments distributed to the Wisconsin Technical College System by the State Office based on the
Property Tax Relief Act s. 38.16(4) Wis. Stats.

4217: Payments in Lieu of Taxes

State aid payments received in lieu of property taxes on DNR-owned land. These payments are not to be
treated as property tax levy nor are they to be included in the amount subject to the mill rate limit.

4218: Payment in Lieu of Taxes - Tax-Exempt Computers

State aid funding for business computers exempted from property taxes.

4219: General State Aids Adjustments/Prior Year

Final state aid payments distributed to the Wisconsin Technical College System as adjusted for year-end
actual calculations of aidable costs, equalized valuations, and FTEs. This payment will reflect an addition or
reduction to the previous year’s disbursements which are based on estimated figures.

4240: Incentive Grants

State aid funding of the incentive grant programs which provides funds to the Wisconsin Technical College
System for new or expanding occupational training programs and the creation or expansion of adult high
school, adult basic education, and English as a Second Language courses.

4250: State Grants - State Office

Any other state aid funding not including general state aids or incentive grant programs that are disbursed by
the WTCS Board. Includes payments for Farm Tuition Reimbursement.

4255: State Grants - Other Sources

State funding received from other agencies besides WTCS. Includes payments received for Basic Fire
Training Reimbursement and Emergency Medical Training courses (ACT-102).

33
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4261: WI GI Bill Remission Aid

State funding disbursed by HEAB for reimbursement of supplemental payments made under the WI GI Bill (Ss.
38.24(7) and (8)) to the extent that funds are appropriated by the state.

4320 - 4360: Program Fees

Program fees are established annually by the Wisconsin Technical College System Board. Program fees are
recorded in individual accounts by the type of degree program.

Associate Degree Program

Two-year degree programs require credits in general education, basic courses as well as technical
courses. They are designed to equip technicians with the understanding and tools to allow them to
function more efficiently in their positions.

Vocational Diploma Program

Less-than-one-year through two-year programs designed with emphasis upon development of a skill
necessary for job-entry positions. All programs contain up to 20 percent of general education courses.
Graduates are designed to go into skilled crafts or semi-skilled positions.

Vocational Adult Program

Courses that enable employed students to update skills and improve knowledge relative to their present
position.

Non-Postsecondary
Non-postsecondary is the umbrella term which encompasses all instructional content below the
postsecondary level or where instructional level is not applicable. This includes Basic Education, the
Hearing Impaired Program (HIP), and the Visually Impaired Program (VIP).

4420 - 4460: Material Fees

Material fees are established annually by the Wisconsin Technical College System Board. The fees are based
on enrollment and FTE data as well as expenditure information from account codes 5230-5261.

The degree programs are recorded in individual accounts. See definitions under program fees.

Community service codes refer to non-aidable courses. See definition of these courses under account
code 4550.

4511: Out-of-State Tuition

Tuition for nondistance education coursework payable by any person whose permanent residence is outside
the state or any person whose intent when entering the state is solely to obtain an education.

4521: Postsecondary/Vocational Adult Distance Education Out-of-State Tuition

Tuition for distance education coursework payable by any person whose permanent residence is outside the
state.

4522: Online Course Fees

Additional $10 per credit fee assessed for online courses only. Minimum charge is $10 per course.

4540: Vocational Adult Group Dynamics

Fees associated with court-mandated attendance related to “Driving While Intoxicated” offenses.

34
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4550: Community Services Tuition

Fees applicable to non-aidable courses, which are purely informational or are for self-help as well as self-
enrichment activities including arts, crafts, games, hobbies, sports, and recreation.

4570: Application Fees

A program application fee of $30 is required with the submission of an Application for Admission. Receipt of
this fee is required before an application is processed. This fee is not refundable.

4571: Supplemental Fees

A per credit fee (5% of program fee) is charged to all students enrolled in postsecondary courses each
semester excluding the summer term. Revenues will subsidize districtwide programs in student health, student
development, and student life.

4573: Processing Fees

A processing fee is charged to students enrolled in any Group Dynamics or Multi-Offender course. The State
imposed fees offset administrative costs associated with these courses.

4574: Graduation Fees

A graduation fee will be charged at registration for the semester in which graduation is planned. This fee will
cover the cost of the diploma cover, diploma or degree, gown, and announcements.

4575: Transcript Fees

A transcript fee will be charged for the administrative costs associated with the issuance of transcripts based
on student requests.

4577: Student Background Check Fees

A background check fee will be charged to cover the direct cost and administrative costs related to obtaining
Dept. of Justice and Dept. Of Health and Family Services background checks required for various programs.

4578: Student Driver Check Fees

A fee will be charged to cover the direct cost and administrative costs related to obtaining a Motor Vehicle
Records check for applicable students.

4579: ACCUPLACER Tests

A fee is assessed individuals taking the ACCUPLACER test which is a preadmission test required for certain
courses.

4580: Testing Fees

Any other testing fees associated with course entrance besides the ACCUPLACER test (account code 4579).
Examples of these include testing fees for the nursing program, high school equivalency, or GED tests.

4584: Student Projects Fees

Student project fees are assessed on a student by student basis to cover any individual student project costs
that are significantly in excess of what the material fee associated with the course covers. Student project fees
should never be assessed as part of a course fee, but rather on an individual basis after the student has
chosen his/her project and the excess cost has been determined.

35
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4585: Supplemental Vocational - Adult Seminar/Workshop Fees

Those fees approved by the State Board in excess of normal program and material fees associated with a
course.

4588: Professional Development Seminar/Workshop Fees

Fees paid for students enrolled in short-term (24 hours or less) vocational-adult professional development
seminars or workshops related to their field of employment. These are contract 38.24 courses (program fee
code 43).

4589: Mandated Training Course Fees

Fees paid for courses offered for the purpose of upgrading employed individuals to maintain licensure or
certification where the training requirements are mandated by federal regulation, state statute, administrative
rule, or professional organization. These are contract 38.24 courses (program fee code 44).

4590: Liability Insurance

All students enrolled in courses which are part of a program where client or patient contact requires liability
coverage are required to pay liability insurance. The fee is assessed to offset the additional premium cost to
the District for programs such as Barber/Cosmetology, AODA, Child Care, Nursing, and other Health
programs.

4592: Membership Dues

Dues paid by members of nonstudent organizations as allowed under the bylaws. These dues are considered
nontaxable.

4593: Deferred Payment Fees

A fee charged to students who have opted into one of the deferred payment plans offered by the College.

4594: Access Fees

An access fee paid by students who enroll in an Internet course. The amount of the fee is $45 less the amount
of the Online Course Fee (4522).

4597: Security Fees

A fee assessed to all students enrolled in an on-campus or blended course (FDL, WB or BD) to help offset the
cost of campus security services provided by the College.

4600: Contracts - Customized Instruction

Revenue associated with a 38.14(3) contract to provide services to a third party for customized instruction
which results in the submission of student FTE records to the state office. Each contract is associated with a
specific course number of instruction.

4601: Contracts - Tech Prep

Revenue associated with instruction at the various high schools in the District under the Tech Prep Program,
as defined in s.38.14(3).

4602: Contracts - Department of Corrections Certified Instruction

Revenue associated with instruction at various correctional institutions under the educational services
contracts.

36
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4620: Contracts - Technical Assistance

Revenue associated with any contract to provide service to a third party that does not provide instruction
resulting in FTE generation but rather helps an organization accomplish a goal or objective. An example would
be employee testing.

4630: Contracts - WTCS Districts - Circuit Instruction

Contract revenue generated from service provided to other WTCS districts for circuit instruction.

4631: Contracts - WTCS Districts - Apprenticeship

Contract revenue generated from service provided to other WTCS districts for apprenticeship instruction.

4651: Contracts - Slotters

Contract revenue associated with individual high school students who are “slotted” into regular courses as
identified under s.118.15(1).

4654: Youth Options

Contract revenue associated with high school students who attend Moraine Park classes taught by District
instructors. Tuition and book costs are payable by the participating school district. Students receive Moraine
Park credit for classes taken.

4660: Interest Income

Revenue generated from the investment of available cash in interest-bearing financial statements.

4670: Rental
Revenue generated from the rental of District-owned facilities, equipment, uniforms, etc., to the general public
for public use. Rates are established by the District Board.

4690: Gifts, Grants, and Bequests

Includes gifts or donations from third parties given to the District. Nonmonetary gifts will be recorded at the fair
market value on the date of donation.

4695: Fund for WI Scholars Revenue

Revenue received to fund the Fund for Wisconsin Scholars grant program.

4720: Other Student Revenue (Student Organizations only)

Includes miscellaneous forms of nontaxable revenues including reimbursements or Student Senate subsidies.

4725: Club Dues (Student Organizations only)

Club dues are initiated by each individual student club as allowed under the bylaws of the organization. They
are collected from the membership of the club and are considered nontaxable.

4736: Student Sales - Tax Included (Student Organizations only)

Distinctions between taxable and nontaxable club sales are per Wisconsin Department of Revenue guidelines.
Information on what types of sales can be deposited in this account are included in the Club Handbook on the
Portal.

4737: Student Sales – Nontaxable (Student Organizations only)

See discussion of 4736 above.

4741: Rebates
Includes nay rebates received by the College including rebates for p-card activity.
37
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4801: Sales - Nontaxable

Revenue generated from sales to tax-exempt organizations including but not limited to federal, state, and local
government/agencies or nonprofit organizations. Proof of tax-exempt status should be requested in written
form. Internal sales between departments or campuses are considered nontaxable.

4802: Sales - Tax Included

Revenue generated by the sale of taxable items not processed through a cash register. The full selling price
includes sales tax, which is removed monthly from the sales account via a journal entry. Examples include
student club sales.

4810: Vending Commissions

Commissions generated from the sale of vending goods including candy, soda, and coffee. The amount is
calculated as a percentage of our sales and is recorded in the vending accounts in the enterprise funds.

4811: Bookstore Consignments

Revenue generated from the sale of books held on consignment by the bookstore for students. The revenue
represents an administrative fee for handling the sale. It is not considered sales revenue and is excluded from
the sales tax calculation.

4844: Equipment Sales - Tax Included

Revenue generated from the sale of equipment to third parties. Sales from the surplus equipment sale are
coded directly to 4844. Surplus equipment sales for the enterprise fund should be coded to fund 5 (enterprise
funds) while all other equipment sales will be coded to fund 3 (capital projects).

4845: Equipment Sales - Nontaxable

Revenue generated from the sale of equipment to federal, state, or local government/agencies or nonprofit
organizations and also the sale of titled vehicles to any third party. Written confirmation of tax-exempt status
should be requested and filed. Sales of enterprise fund equipment should be coded to fund 5 (enterprise
funds). All other nontaxable sales are coded to fund 3 (capital projects).

4850: Other Revenue

Includes revenue from all other miscellaneous sources not specifically identified in the other account codes.
Taxable items should never be coded to this code.

4851: District Paid Insurance

Account code specific to the internal service fund (fund 6) to identify the premium amounts charged to the
various departments for dental, health, and vision insurance coverages.

4852: Employee Paid Insurance

Account code specific to the internal service fund (fund 6) to identify the premium amounts paid by employees
to the District for dental, health, and vision insurance coverage.

4857: Gain (Loss) on Sale of Equipment

Account code used to identify the difference between the selling price and the book value from the sale of
equipment. Used exclusively for enterprise fund equipment disposals only.

4858: Chargeback Revenue

Account code specific to the internal service fund (fund 6) to identify chargeback fees charged to the various
departments for centralized expenditures. Currently used for copier chargeback only.

38
 DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4910: Vocational Education Act

Federal aid funding of the Vocational Education Act which promotes the expansion, improvement, and
development of equality vocational education programs to meet the needs of special populations including
disabled and disadvantaged individuals.

4920: Adult Education Act

Federal aid funding to expand educational opportunities for adults and to encourage the establishment of
programs of adult education that will assist educationally disadvantaged adults.

4930: Workforce Investment Act

Federal funding received for training of the unemployed, underemployed, and the economically disadvantaged.

4940: Department of Vocational Rehabilitation (DVR)

Federal funding that provides individualized vocational rehabilitation services to eligible individuals with
disabilities so that they may prepare for and engage in gainful employment.

4950: Department of Education

Financial aid funding of the Federal Pell, Federal SEOG, and Federal Work Study programs which is received
from the Department of Education. This account code is used exclusively in fund 7 (agency funds).

4970: Other Federal

Federal revenues received that are not related to any account codes specified in codes 4910-4950.

39
 DEFINITIONS OF EXPENDITURE ACCOUNTS

SALARIES/BENEFITS: 5000 - 5199 Series

The 5000 - 5099 series covers all salaries that are paid on biweekly payrolls. Account codes include 5000
through 5099 as discussed below. The 5100 - 5199 series covers all related benefit expenses.

5000: HR Contingency (all EE groups)

Account used for budget purposes only to budget for personnel contingency and turnover.

5001: Management/Confidential
Account to define all employees with management/confidential status defined by the college.

5010: Curriculum Development

This code is used for curriculum development and should be coded to the cost center of the instructional
area for which the curriculum is being developed.

5011: Staff Development

Personnel account utilized for staff development activities.

5040 - 5042: Support Professionals

Includes all individuals included under the Moraine Park Support Professionals Bargaining Agreement with
the exception of Maintenance.

5050 - 5052: Service/Maintenance

Includes those individuals responsible in maintaining the facilities and grounds.

5070: Instructor (Contract Only)

Includes instructors who have been issued a contract with the District to teach in full-time programs.

5071: Adjunct Faculty (Call Staff)

Includes those instructors who teach part-time in the instructional programs. Also includes substitutes for
full-time instructors. These individuals are not issued full-time teaching contracts.

5072: Teachers - Noninstructional

Used to code noninstructional activities for instructors (i.e., meetings, clinical orientation, and travel time).

5078: Advisorships
Includes payment to full-time contract instructors for program advisorship.

5090: Student Employees

Includes all students regardless of funding source.

5099: Retirees
Includes all stipends and other remuneration attributable to early retirement and post-retirement for all
individuals previously employed by the District.

40
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

EXPENSES: 52XX – 59XX

5201: Travel - Mileage

Includes reimbursement for employee mileage at the Board-established rate. Mileage reimbursement to
outside parties for contracted instruction or contracted services should be charged to accounts 5301 or
5350, respectively.

5202: Travel, Meals, Lodging, Etc.

Includes reimbursement for employee meals, lodging, air fares, enterprise rentals, bus fares, tips, and taxi
expense connected with business seminars, conferences, etc. Travel, meal, and lodging reimbursement to
outside parties for contracted instruction or contracted services should be charged to accounts 5301 or
5350, respectively. All catering provided by Moraine Park’s Culinary Arts department should be charged to
this account. Any catering (including refreshments purchased at a grocery or other retail store) should be
charged to 5350.

5205: Conference Registration

Included in this category are the registration fees incurred by District staff for seminars, conferences,
meetings, or training programs off-site.

5210: Professional Growth

Included would be all costs associated with classes/education taken by employees and reimbursed by
Moraine Park per personnel contract specifications.

5220: Subscriptions/Membership Fees

Includes newspapers, magazines, newsletters, and other publications which are published on a regularly
scheduled basis. All subscriptions should be routed through the library department to be catalogued.
Includes annual services for online research subscriptions. Also includes organizational fees or dues
incurred by District staff or for District purposes. This does not include license agreements for software or
equipment usages. Refer to class code 5351.

5230: Instructional Supplies

Any supplies used in the calculation of material fees that meet the criteria listed below. This account is not
to be used for printing of letterhead, envelopes, forms, etc. Refer to class code 5261. Student
club/organization supplies are excluded. To be included in 5230, items must meet the following criteria.

1. The items must be consumed, expended, or diminished in function through use within one
year. This would exclude reference books, furniture, equipment, tools, etc., that will be used longer
than one year.

2. The items are used by students and instructors in the direct instructional process. Direct
instructional process means the interaction which occurs between the instructor and the students
during scheduled class periods and related lab work.

3. They are tangible items. License agreements, service agreements, or rentals would be excluded.

41
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

5231: Noninstructional Supplies

Includes noninstructional items that do not meet the criteria for 5230 or 5250 (for example: office supplies).
License agreements, service agreements, rentals, and other nontangible items would not be included
here. By definition, the administrative cost centers for each instructional area (i.e., 100, 200, 300, etc.)
should use class code 5231 for supply charges.

5234: Reference Books

Reference books which are new and/or replacements to the library collection. Superseded or
superannuated books should be purchased under this expenditure category.

5239: Supplies (38.14 contracts only)

This account is defined the same as accounts 5230 and 5231 above, however, it is used only for items
included in 38.14 contract agreements.

5240: Vehicle Gasoline

Included in this category is only the cost of gas for District-owned or leased vehicles.

5250: Minor Equipment

Includes new, upgraded or replacement equipment, tools, or furniture with a cost of less than $1,000 and a
life expectancy of at least two years. The price includes purchase price plus freight and installation
charges.

5251: Minor Software

Includes new or replacement software with a cost of less than $1,000 and a life expectancy of at least two
years. The price includes purchase price plus freight and installation charges.

5259: Postage
Includes postage stamps, bulk mailings, and United Parcel Service charges. Currently, all postal charges
are included in the communications department and UPS charges are coded to the receiving department.

5260: Duplicating
Includes duplicating charges directly charged to a project at an established cost per copy as well as
duplicating services provided by an outside vendor. This account is used for internal printing and copying.
This class code is not to be used for printing or advertisement items such as brochures, posters, catalogs,
etc. Refer to class code 5261 for printing/advertisement.

5261: Printing
Cost of booklets, pamphlets, circulars, programs, posters, reprints, reports, bulletins, catalogs, or other
publications purchased directly from a publishing house, printer, or private agent for advertising purposes –
external printing. Payments to newspapers, advertising agencies, and printers for advertisements.
Includes cost of artwork, layout, and design.

5270: Advertising
Includes payments to magazines and newspapers for printing classified ads. Payments to newspapers,
magazines, and advertising agencies for promotional advertising, including cost of artwork, displays,
student recruitment/other advertising (radio and newspaper).

5280: Vehicle Maintenance and Repair

Included are all types of repairs to District-owned or leased vehicles. Example: Tires, tune-ups, etc.

42
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

5285: Equipment Repair

Includes repair parts and labor by an outside vendor for repair of all types of equipment (instructional,
administrative, custodial, audiovisual, computers, and related peripheral equipment). If a staff member is
retained on a part-time basis to repair a piece of equipment, salary should be charged to appropriate
program area, Account Code 5050 - Service Maintenance.

5286: Building/Site Maintenance and Repairs

Included are all types of repairs to facilities and sites. Example: Repairs to heating or electrical systems,
elevators, doors, windows, sidewalks, landscaping, etc.

5301: Professional Academic Contracts

Included are expenses paid to a company, individual, or agency for providing instruction whereby the
instructor of record is not an employee of Moraine Park Technical College. Expenditures coded to this
account must use the cost center component of the course within the account number. Payments of
meals, travel, and lodging associated with this instruction should also be coded to 5301. All expenditures
are reported as contracted employees under the Staff Accounting System.

5350: Other Contracted Services

Includes all contracted services not related to maintenance and license agreements (see 5351). This may
include security contracts, on-site or on-line training, student activity performers, etc. Costs of meals,
travel, and lodging associated with the service from the independent contractor will also be charged to
5350. All catering (including refreshments purchased at a grocery or other retail store) should be charged
to this account. In order to be classified as a contracted service, a service must be performed specifically
for Moraine Park. As an example, computer software written or modified specifically for Moraine Park can
be included under contracted services. If the software is available as a stock item and not specifically
modified for use by Moraine Park, it should be included as computer software (major or supply item,
depending on cost).

5351: Maintenance/License Agreements

Included would be services for maintenance agreements on equipment or software. Maintenance
contracts would include the cost of repair parts, supplies, and labor to maintain the equipment. For
software, it would include the cost of services to maintain the software. If a newer version or different
brand of software is purchased, it should be included as computer software (major or supply item,
depending on cost).

5370: Professional Fees

The cost paid to an outside firm or agency for providing professional services including audit, legal, and
consulting services. Also includes royalty fees paid for duplication of prepared audiovisual material.

5412: Equipment/Other Rental

Includes rental for all types of equipment and other items except for facilities. Example: Copy machines,
computer rental, film rental, rental of typewriters, and other equipment.

5418: Facilities and Classroom Rental

Included are charges for the rental of classrooms, office, and storage facilities.

43
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

5432: Uncollectible Student Fee Expense

The write-off of student fees associated with NSF checks as well as expenses related to the direct
collection process.

5434: Bank Service/Credit Card Fees

Included are fees charged by financial institutions related to banking services or processing fees.

5435: WI GI Bill Supplemental Payments

Supplemental payments made to students under the provisions of the WI GI Bill (Ss. 38.24(7) and (8)).

5440: Workmen’s Compensation Insurance

Premiums for worker’s compensation coverage.

5441: Unemployment Compensation

Payments of the District unemployment compensation claims.

5442-5447: Insurance
Includes premiums for general liability, property, auto, District Board members, employee bonding, and
stop-loss for self-funded health insurance coverage.

5450: Telecommunication
Includes all expenses for telecommunication services. Example: Installation and local/long distance,
cellular and internet service charges.

5455: Utilities
Included would be all types of costs for heat, electricity, and water and sewer.

5460: Depreciation
A periodic charge of a capital asset’s original cost over its expected useful life.

5501: Student Clubs - Mileage (Student Clubs Only)

Includes reimbursement for club member/advisor mileage at the IRS established reimbursement rate for
business miles. Mileage reimbursement to outside parties for contracted services should be charged to
account 5550.

5502: Student Clubs - Meals, Lodging, etc. (Student Clubs Only)

Includes reimbursement for club member/advisor meals, lodging, air fares, bus fares, tips, and taxi
expense connected with seminars, conferences, etc. Travel, meal, and lodging reimbursement to outside
parties for contracted services should be charged to account 5550.

5505: Student Clubs - Conference Registration (Student Clubs Only)

Included in this category are the registration fees incurred by club members/advisors for seminars,
conferences, meetings, or training programs.

5520: Student Clubs - Subscriptions/Membership Fees (Student Clubs Only)

Includes newspapers, magazines, newsletters, and other publications which are published on a regularly
scheduled basis and purchased by student clubs. Also includes organizational fees or dues incurred by
club members/advisors for club purposes.

44
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

5531: Student Clubs - Supplies (Student Clubs Only)

Includes any supply items purchased by the club as well as any miscellaneous expenses not meeting the
criteria for the other expense categories.

5550: Student Clubs - Other Contracted Services (Student Clubs Only)

Includes all contracted services except for maintenance. This may include security contracts, training,
student activity performers, etc. Costs of meals, travel, and lodging associated with the service will also be
charged to 5550. Also, all catering should be charged to this account. In order to be classified as a
contracted service, a service must be performed specifically for the club.

5560: Student Clubs - Duplicating (Student Clubs Only)

Includes duplicating charges directly charged to a club at an established cost per copy as well as
duplicating services provided by an outside vendor. This class code is not to be used for printing or
advertisement items such as brochures, posters, catalogs, etc.

5600: Student Financial Aid

Includes the costs involved in distribution of the Pell and SEOG as well as all other federal, state and
private aid programs.

5650: Recruitment Expense

Includes expenses related to the advertising/hiring of new personnel to include travel, lodging, meals, etc.,
for individuals interviewed.

5660: Student Stipend

Includes payment to students as approved by various federal grants as a stipend to offset various cost of
living expenditures.

5698: Discounts Earned

Represents the amount of discounts received for payments to vendors within their term arrangements.

5699: Miscellaneous Expense

Includes miscellaneous items not included under any other class code. The annual charge for the
adjustment to the vacation liability is recorded in 5699.

5701: Purchases - Resale

Includes expenses incurred by the auxiliary service operations for the purchase of inventory items which
are for resale to customers.

5702: Supplies - Resale

Includes expenses incurred by the auxiliary service operations for the purchase of supply items which are
for resale to customers.

5705: Freight
Includes cost of freight incurred with the purchase of resale items.

5710: Lump Sum Fringe Benefits

Includes insurance expenses for the District’s self-funded health, dental, and vision coverage. This
account can only be used within the Internal Service Fund.

45
DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

5711: Other Contracted Services

Includes administrative expenses related to the District’s employee insurance coverage. This account can
only be used within the Internal Service Fund.

5712: Insurance – Stop Loss

Includes insurance stop loss expenses related to the District’s employee insurance coverage. This account
can only be used within the Internal Service Fund.

5810: Land
Includes those expenses incurred for new land purchases to include legal and title fees, surveying fees,
appraisal, site preparation costs (clearing, filling, and leveling), and demolition of unwanted structures.

5811: Site Improvement

Includes those expenses incurred for new site development. Example: New sidewalks, new parking lot,
etc.

5820: Buildings
Included would be construction of new facilities or additions to existing facilities.

5830: Improvements/Remodeling
Included would be any renovation of existing facilities. Example: Making two rooms into one, moving a
fixed item of equipment which is considered to be a part of a building.

5840: Major Equipment

Major equipment includes the purchase price of new equipment plus freight and installation charges for an
item or items that have a life expectancy of two years or more AND a cost of $1,000 or more.

5841: Major Software

Major software is defined as a computer software with a cost of $1,000 or more per item AND has a life of
two or more years.

5860: Architect Fees

The cost of contracting an architect to provide the District architectural services.

5861: Consultant Fees

Includes the cost of consultants (i.e., environmental, legal, financial, etc.) required as part of a capital
outlay expenditure.

5900: Long-Term Principal

Included in the debt service fund to record the principal payments of the District’s general obligation debt.

5920: Long-Term Interest

Included in the debt service fund to record the interest payments of the District’s general obligation debt.

5970: Agent Fees

Payments to financial advisors/consultants/institutions incurred during the issuance or payment of general
obligation debt.

46
 DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

OTHER RESOURCES: 60XX

6010: Interfund Transfers In

Classified as an “Other Financing Source”; this code is used to record legally authorized transfers between
funds.

6019: Interfund Transfers In – Non-Aidable

Classified as an “Other Financing Source”; this code is used to record legally authorized transfers between
funds (from proprietary funds only).

6030: Proceeds From Debt

Classified as an “Other Financing Source”; this code is used to record the proceeds from debt borrowing in
the appropriate fund.

OTHER USES: 70XX

7010: Interfund Transfers Out

Classified as an “Other Financing Use”; this code is used to record legally authorized transfers between
funds.

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CHECK REQUEST FORM
This form should be used for request of checks not associated with the order of goods or services. Examples
would include conference registrations or reservations. Submissions should include the “Pay to” name and
address including a social security number (if applicable), description, amounts, account numbers, handling
instructions, and signatures and completion dates for both the originator and supervisor.

This form and any attachments should be sent to Accounts Payable in the Accounting/Financial Services
department. Please allow a minimum of 2 days to complete processing of your request.

Forms are available on MyMPTC – Employee/List of Common Employee Forms/Check Request.

EXPENSE VOUCHERS
Employee expense reimbursements are to be submitted on an expense voucher form, which must include
name, employee number, date and all expense detail including designation, miles, amounts, descriptions, etc.
Cost information should be included and extended, reduced by any travel advances received. In addition, all
account numbers should be filled in. The form must be signed and dated by the employee as well as the
supervisor before it is sent to Accounts Payable in the Accounting/Financial Services department. The form
needs to be sent via email with all scanned receipts / other documentation to the MPTC Expense Voucher
email address. MPTC Expense Vouchers at mptcexpensevouchers@morainepark.edu.

All employee expense vouchers are reimbursed via direct deposit on the same days as the College’s paydays
(but via a separate direct deposit). Once payment has been made, you will be able to view via Banner what
was paid and actually see the expense voucher and receipts that were processed.

Forms are available on the MyMPTC – Employee/List of Common Employee Forms/Expense Voucher

Please refer to the Expense Reimbursement policy for a detailed description of allowable expenses.

CONTRACTED SERVICES/INSTRUCTION
The Independent Contractor Agreement form must be filled out completely and forwarded to Accounts Payable
before any payment will be processed. If the payment is for a specific course, the CRN number must be
included on the invoice and be charged to 5301.

WEEKLY HOURS WORKED TIMESHEETS

Weekly Hours Worked timesheets are used to process payroll for student employees and all temporary and
substitute support staff. The timesheets must be completed with the dates, hours, rate of pay, account number,
employee signature and supervisor signature and forwarded to payroll weekly.

The timesheets can be obtained from:

Work Study (lavender or gold slips): Financial Aid Office

Tutors (blue slips): Tina Sellers (Basic Education)
Notetakers (green slips): Bonnie Bauer (Special Services)
Temps (yellow slips): Donna Freund (Payroll)

Note: Use of temporary support staff must be pre-approved by Human Resources.

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COURSE INSTRUCTION AGREEMENTS
Course Instruction Agreements must be completed for all courses that are taught as adjunct faculty and/or any
non-instructional activities.

Course Instruction Agreements are generated in Banner by the instructional area and a signed copy of the
agreement or a signed pay authorization card attached to the agreement are sent to payroll. The agreement
will contain the position, suffix, dates, hours, and course number (if applicable), rate of pay and account
number. The agreement should also contain an explanation of the type of non-instructional work performed or
who the instructor is subbing for.

Refer to the Compensation Administration Procedure for correct hourly rates.

49