Personal services or consulting services, as they are commonly called, include a variety of types of professional and technical services which Washington State agencies purchase such as: actuarial services, financial and economic analysis, environmental planning, legal services, management consulting, marketing services, needs assessment, quality assurance, research, scientific studies, statistical analysis, strategic planning, etc.
"] Text[1]=["E051 Auditing Services Expense","The expense of an external audit or examination required by State or Federal supervisory authorities.
"] Text[2]=["E052 Legal Expense","Fees paid to law firms or lawyers for interpretation or advice concerning legal matters. The amounts expended for non-state attorneys, bond counsel, patent counsel, and expert witnesses who provide research, opinion, litigation, collection, and/or consulting.
"] Text[3]=["E053 Medical & Health Services Expense","Special medical services relating to the prevention, cure, care, or diagnosis of diseased or injured humans, or to the training of individuals for rendering of such services. Includes amounts expended for services of nurses and physicians acquired from temporary employment services.
"] Text[4]=["E054 Research/Survey/Appraisals Expense","Amounts expended for personal service contracts other than auditing, legal, medical/health services or research/survey/appraisals. Professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement not identified above. May include services such as insurance brokering or labor negotiations.
"] Text[5]=["E055 Other Personal Services Contract Expense","Amounts expended for personal service contracts other than auditing, legal, medical/health services or research/survey/appraisals. Professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement not identified above. May include services such as insurance brokering or labor negotiations.
"] Text[6]=["E056 Recruiting Services Expense","The amounts expended for the services performed by a professional search firm to assist in recruitment of successful candidates to fill vacant positions at the University. Does not include amounts paid to trade magazines or newspapers for publishing open position announcements. For those advertisements, use E261.
"] Text[7]=["E057 Management & Organizational Service","The amounts expended for services to provide management with recommendations on enhanced efficiencies, productivity improvements, quality control, program implementation or evaluation, or organization structure or framework. Includes expenditures for design, development, and/or implementation of major information processing or telecommunications systems. Also includes services for business process reengineering, strategic planning, goal setting, needs assessment, facilitators for staff functions or focus groups, harassment and related investigations, mediation, and lobbying.
"] Text[8]=["E058 Computer & Information Services","The amounts expended to analyze, enhance, modify, or implement computer systems or telecommunications systems.
"] Text[9]=["E059 Social Research Services","The amounts expended for studies or services related to health care, behavioral science, criminal justice education, medical issues, employment issues, or other social services.
"] Text[10]=["E060 Marketing Services","The amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing the University's service; public relations or media services; market research and development; and services provided to promote the University or one of its programs. Also includes amounts expended for public involvement services; trade development and assistance; development of market research and customer satisfaction surveys and/or assessment of survey results; conference or trade show coordination; fund raising; and related types of services.
"] Text[11]=["E061 Communication Services","The amounts expended for the design, development, and/or oversight of audio/video media productions, brochures, manuals, newsletters, maps, signs, posters, annual reports, etc.; technical writing/editing; speech writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject.
"] Text[12]=["E062 Employess Training Services","The amounts expended to provide training to meet employee training needs, managerial training, and employee counseling services, guest speakers, and curriculum development. Does not include training which is offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training.
"] Text[13]=["E100 Goods & Services Expense","This is a very broad category of expenses that should encompass nearly all normal operating costs for most academic and administrative departments on campus. This is the top level in the expense code hierarchy. Beneath this header, are many sub-categories which break this broad category into more discrete items. The account codes E111 through E129 are intended to include everyday supplies needed by the various departments, such as office supplies, computer supplies, lab supplies, etc. We also have some special codes here for departments whose supplies are a little out of the ordinary, such as stage props.
"] Text[14]=["E111 Supplies & Materials Expense","The amounts expended for all materials and supplies whether acquired by formal contract or an open account, which are a)ordinarily consumed or expended within one year after being put into services; b)converted in the process of construction or manufacture; or c)used to form a minor part of equipment or fixed property. In general, small purchase items form Office Depot, WWU Bookstore, or miscellaneous non-capitalized items.
"] Text[15]=["E112 Books & Pamphlets Expense","Printed matter including catalogues, textbooks, manuals, workbooks, maps, etc. Nonlibrary.
"] Text[16]=["E114 Office Supplies & Materials Expense","Paper, staplers, diskettes, pens and pencils, and the like. Excluding equipment.
"] Text[17]=["E115 Lab Supplies & Materials Expens","General purpose, non-capitalized laboratory equipment and supplies.
"] Text[18]=["E116 Computer Supplies – Paper Expense","Standard paper, single sheet or continuous feed, colored paper and card stock, utilized for computer laser printers, inkjet and dot matrix printers, etc.
"] Text[19]=["E117 Computer Printer Ribs/Cart/Re-inking Expense","Amounts expended for computer printer ribbons, printer toner cartridges, and reinking cartridges. No cables or accessories.
"] Text[20]=["E118 Stage Props Expense","Equipment, stage costumes, models or stunt accessories utilized in theatrical productions.
"] Text[21]=["E119 Pharmaceuticals Expense","Amounts expended for medical prescriptions, medications and non-prescription drugs.
"] Text[22]=["E120 Permit Supply Expense","Amounts expended for the printing and design of permits; especially parking permits.
"] Text[23]=["E121 Parking Signs Expense","The amounts expended for traffic control signs, parking and road safety signs; especially the replacement of such signs.
"] Text[24]=["E122 Medical Supplies Expense","Amounts expended for medical supplies and expenses at the Student Health Center, excluding pharmaceuticals expense (E119).
"] Text[25]=["E130 Communications Expense - Data entry allowed","The amount expended for transmission of messages. This category includes: contractual charges for telephone, facsimile services, letter postage, rental of post office boxes and postage meter machines and/or mailing machines; contractual messenger services, switchboard service charges; and telephone installation costs. These codes are to record the cost of business communications.
"] Text[26]=["E130 Communications Expense","Amounts expended for telecommunications equipment, phones, and wireless devices.
"] Text[27]=["E131 Telephone Expense","Charges for rental of telecommunications services, including analog or digital telephone lines, and line features.
"] Text[28]=["E132 Postage and Mail Expense","Amounts expended for postage.
"] Text[29]=["E133 Other Communications Expense","Miscellaneous telecommunications charges.
"] Text[30]=["E134 Sound Production Expense","Amounts expended for sound productions.
"] Text[31]=["E140 Utilities Expense - Data entry allowed","The amount expended for water, sewer, garbage, and other utility services. These include recycling costs as well as the usual types of utilities.
"] Text[32]=["E141 Electricity Expense","Amounts expended for electricity used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment.
"] Text[33]=["E142 Natural Gas Expense","Amounts expended for natural gas, propane, etc., used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment.
"] Text[34]=["E144 Water/Sewer Expense","Amounts expended for water and sewer service.
"] Text[35]=["E145 Refuse Disposal Expense","Amounts expended for trash pickup and garbage service, excluding recycling charges.
"] Text[36]=["E146 Other Utilities Expense","Nonrecurring and miscellaneous charges for utility services.
"] Text[37]=["E147 Recycling Charge","Amounts expended for recycling of mixed paper, aluminum/tin, glass and plastic bottles, and cardboard. Also shredding fees.
"] Text[38]=["E150 - Rentals & Leases Expense","Amounts paid to individuals or nonincorporated organizations for the possession and use of land, rental of structures, or equipment owned by others.
"] Text[39]=["E151 - Computer Rent/Lease Expense","Amounts expended for the possession and use of computing equipment owned by others. This code should not be used if title of equipment is expected to transfer to the University, and the value of the equipment is $10,000 or more.
"] Text[40]=["E152 - Office Machines Rent/Lease Expense","Amounts expended for rental or lease of office machines ex. typewriter, calculator.
"] Text[41]=["E153 - Media Rent/Lease Expense","The rental or lease of audiovisual equipment (ex. data projectors) usually for group presentations.
"] Text[42]=["E154 - Telecable Rent/Lease Expense","Amounts expended for rental or lease of cable telecommunications, ex. broadband cable.
"] Text[43]=["E155 - Building Rent/Lease Expense","Amounts expended for the possession and use of land and structures owned by others.
"] Text[44]=["E156 - Films Rent/Lease Expense","Amounts expended for rental or lease of videos and films.
"] Text[45]=["E157 - Software Leases/License Agreements","Amounts expended for the possession and use of computer software owned by others. Includes the cost of site licenses
"] Text[46]=["E158 - Postage Meter/Mail Machines","Amounts expended for postage metering and/or mail machines (excluding E132 Postage and Mail Expense).
"] Text[47]=["E159 - Tool Crib Tools","Amounts expended for the rental of tool crib tools as differentiated from the purchase of hand tools (E255).
"] Text[48]=["E160 - Repairs/Alt/Maint Expense","Amounts expended for general repairs, alterations and maintenance.
"] Text[49]=["E161 - Building Repairs/Alt/Maint Expense","Amounts expended for building repairs, alterations and maintenance.
"] Text[50]=["E162 - Equipment Repairs/Alt/Maint Expense","Amounts expended for equipment repairs, alterations and maintenance.
"] Text[51]=["E163 - Parts/Supply-Repairs/Alt/Maint Expense","Amounts expended for parts and supplies to assist repairs, alterations and maintenance.
"] Text[52]=["E164 - Other-Repairs/Alt/Maint Expense","Amounts expended for other repairs, alterations and maintenance, e.g. keys.
"] Text[53]=["E165 - Contracts-Equipment Maintenance","Amounts expended for equipment maintenance contracts e.g. computer service agreements.
"] Text[54]=["E132 Postage and Mail Expense",""] Style[0]=["white","black","#00367C","#F0F0E1","","","","","","","","","2","2",400,"",2,2,10,10,"","","","",""] Style[1]=["white","black","#cc0000","#FFCC99","","","","","","","center","","","",200,"",2,2,10,10,"","","","",""] Style[2]=["white","black","#cc0000","#FFCC99","","","","","","","left","","","",200,"",2,2,10,10,"","","","",""] Style[3]=["white","black","#cc0000","#FFCC99","","","","","","","float","","","",200,"",2,2,10,10,"","","","",""] Style[4]=["white","black","#cc0000","#FFCC99","","","","","","","fixed","","","",200,"",2,2,150,400,"","","","",""] Style[5]=["white","black","#cc0000","#FFCC99","","","","","","","","sticky","","",200,"",2,2,10,10,"","","","",""] Style[6]=["white","black","#cc0000","#FFCC99","","","","","","","","keep","","",200,"",2,2,10,10,"","","","",""] Style[7]=["white","black","#cc0000","#FFCC99","","","","","","","","","","",200,"",2,2,40,10,"","","","",""] Style[8]=["white","black","#cc0000","#FFCC99","","","","","","","","","","",200,"",2,2,10,50,"","","","",""] Style[9]=["white","black","#cc0000","#FFCC99","","","","","","","","","","",200,"",2,2,10,10,51,0.5,75,"simple","gray"] Style[10]=["white","black","black","white","","","right","","Tahoma","cursive","center","",3,4,200,20,5,10,10,0,50,1,70,"complex","gray"] Style[11]=["white","black","#cc0000","#FFCC99","","","","","","","","","","",200,"",2,2,10,10,51,0.5,45,"simple","gray"] Style[12]=["white","black","#cc0000","#FFCC99","","","","","","","","","","",200,"",2,2,10,10,51,1,0,"",""] applyCssFilter()