Institutional Accounts

6200-6299 Series: Services and Repairs Expenditures

6200 - Prof and Non Medical Services  
Payments to individuals, businesses and governmental agencies for non-medical professional services, including criminal background checks. Payments for attorney and/or legal fees, use 6201 - PROF ATTORNEY & LEGAL SERVICES. For payments to the State of Iowa Auditor's Office, use 6220 - AUDITOR OF STATE SERVICES.
6201 - Prof Attorney & Legal Services  
Payments to individuals, businesses and governmental agencies for attorney and legal fees.
6202 - Consultant Services  
Payments to businesses, individuals and governmental agencies for consultant fees. For payments to University employees, use 5984 - CONSULTANT SERVICES.
6203 - Prof Svcs Employment Agency  
Payments to employment agencies for temporary staffing.
6204 - IT Ext Consulting & Prof Svcs  
Consulting and Professional Services purchased from outside vendors, typically for purposes of software development, IT consulting, Telecommunications, and implementation.
6205 - Medical and Dental Services  
Payments to medical organizations providing health care to patients including immunizations, x-ray evaluation, lab services, and examination fees for indigent patients. For payments to individuals (employee and non-employee), use 5986 - MEDICAL & DENTAL SERVICES.
6206 - Medical Serv Inpatient Grants  
Similar to 6205 - MEDICAL AND DENTAL SERVICES, identifying inpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.
6207 - Medical Serv Outpatient Grants  
Similar to account 6205 - MEDICAL AND DENTAL SERVICES, identifying outpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.
6209 - Employment Advertising  
All costs associated with advertising for recruiting and filling new or vacant positions.
6210 - Publication Costs  
All costs associated with publication jobs performed by either the University Printing Department or outside vendors including composition, typesetting and binding.
6212 - Copy Charges  
Any costs associated with copy center or departmental photocopy charges.
6215 - Internally-Provided Computing  
Computing services provided by ITS, HCIS, Biophysics, Physics and Astronomy, and other UI departments including Server Support; Data Storage; Software/Application Development; Web Development.
6218 - UI Provided Serv Incl FM Svc  
Use only if a more specific account is not available and the service is provided by a University department. Examples are Central Research Facilities services, Daily Iowan bulletin, Facilities planning design fees and on-campus lodging (Iowa House).
6220 - Auditor Of State Services  
All payments to the State of Iowa Auditor's Office.
6223 - IT Outsourced Services  
IT Services purchased from outside providers, includes:

a. Cloud Services for storage or compute cycles

b. Software as a Service (Saas)

c. Infrastructure as a Service (IaaS)

d. Third party support for system administration inclusive of upgrades, bug and security fixes, patches, etc. to hardware specific code

e. Software Development or application support from a third party

f. Data Center Space/Services

6225 - Laundry and Dry Cleaning  
Any laundry or dry cleaning costs including cleaning furniture and rugs.
6230 - Subcontract Subject To F and A  
Payments made for the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.
6231 - Subcontract Not Sub To F and A  
Payments exceeding the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.
6235 - Other Services  
Services (excluding those provided by University Departments) not specified in accounts 6200 through 6231. Includes the following but is not limited to:

a. Advertising Costs

b. Awards/ Grievance Settlements

c. Bands and Orchestras

d. Continue Education Credit Programs

e. Film/Microfilm

f. Graphic & Video Art

g. Official Publication for Bids

h. Recycling

i. Sanitary Landfill

j. Storage (Other than Record Storage or Electronic Data Storage)

k. Tickets for University Events

6237 - Capital Cost Funding Transfer  
Capital project costs are restricted to the plant funds. Some fund sources, such as grants (including FEMA funded Flood costs), require costs be posted to the account. This institutional account is to be used when actual funding cannot be moved to the project account and costs cannot be moved to the fund source. It is treated as an expenditure in the fund source account and as a funding entry in the capital project account.
6238 - Capital Project Offsets  
To record utility offset non-capital costs in capital projects.
6240 - Research Participation Subject  
Payments to individuals for being a Research Subject and participating in a study (including Blood Donors).
6241 - Non Employment Compensation  
IWP (Writer's Workshop) Scholarship/Per Diem/Stipend, payments to Upward Bound Students and any workshop participant.
6245 - Freight  
Freight not included on supply or equipment invoices. Charge those freight costs to the supply or equipment account. Freight includes General Stores and ITS academic computing delivery and external carrier services.
6250 - Postage  
All postage costs including insurance, permits and certified/registered mail fees.
6260 - Repair Maint Bldg and Land Imp  
Services and supplies required for repairs to buildings and land improvements including building repairs, replacement or alteration and relocation.(All entries require a building number or other improvement number in the cost center element.)
6265 - Repair Maint Equipment  
Services and supplies required for repairs to equipment. Includes installation, relocation and service maintenance contracts for office equipment. Does not include computer hardware; repair and maintenance expense for computer hardware must be recorded using IACT 6266.
6266 - IT Hardware Maint & Fees  
Charges for maintenance, or ongoing support of IT Hardware, includes:

a. Periodic Maintenance Costs (i.e. Annual)

b. Initial Support or Maintenance costs

c. Extended Hardware Warranty costs

d. Contracts for ongoing upgrades, bug and security fixes, patches, etc. to hardware specific code

6270 - Telecommunications Fixed Chrgs  
Charges or the portion of which remain constant from month to month, includes:

a. telephone line monthly service

b. data circuit monthly service

c. incoming toll-free monthly service

d. In WATTS lines

e. instrument rentals

f. pagers & paging services (monthly fee)

g. satellite down link

h. TELEX (monthly fee)

6275 - Telecommunication Variable Chg  
Charges or the portion of which vary month to month based on the level of usage, includes:

a. Data, Telephone or Cabling installation or other one- time charges. Excludes charges that are part of a new building (use account 6720 - BUILDINGS) or a major renovation (use 6260 - REPAIR MAINT BLDG AND LAND IMP)

b. Fax Usage

c. Incoming Toll Free Usage

d. In WATTS Usage

e. Long Distance Charges

6280 - Utilities  
Charges from Utility Enterprise or other utility company including water, electricity, sewer, steam, gas, refuse disposal, environmental waste and hydrant rental.

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