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Chart of Accounts

The Chart of Accounts (COA) is an integral and critical component to accurate accounting and reporting for budgeting and planning, management information, and external financial statements. The Office of Procurement Services provides assistance to departments  in ensuring purchases align with expense accounts listed in the COA.

For a list of the most commonly used accounts, reference the categories below.

TRAVEL
Account Code New Account Name Account Definition
70100 Travel-Lodging Expenses incurred for lodging (e.g., hotels, AirBNB, etc.) by university employees while traveling for business or students while traveling as part of Drew-sponsored programs. This account excludes lodging for student athletes while traveling for sporting events.
70102 Travel-Transportation Expenses incurred for transportation (e.g., airfare, train, baggage fees, bus passes, gas, tolls, etc.) by university employees while traveling for business or students while traveling as part of Drew-sponsored programs. This account excludes transportation for student athletes while traveling for competition or practice.
70103 Travel-Meals Daily allowance for meals while university employees are traveling for business or students are traveling as part of Drew-sponsored programs. This account excludes meals for student athletes while traveling for sporting events.
70104 Recruiting Expenses – Domestic Admissions Expenses incurred by Enrollment only for the recruitment of students. This account includes expenses for lodging, transportation and meals while traveling on recruiting visits.
70106 Registration Fees Expenses incurred for registration fees for university employees to attend external conferences, seminars, workshops, and college fairs.
70108 Travel-Other Expenses Miscellaneous expenses incurred (e.g., tips, internet, other items not specifically covered in other travel categories, etc.) by university employees while traveling for business or students while traveling as part of Drew-sponsored programs. This account excludes miscellaneous expenses incurred by student athletes while traveling for sporting events.
70109 Field Trips Expenses incurred for admission or entry for student field trips (e.g., museum, art studios, etc.). Travel related expenses should be recorded in the specific travel accounts.
73409 Recruiting Expenses – International Admissions Expenses incurred by Enrollment only for the recruitment of international students. This account includes expenses for lodging, transportation and meals while traveling on recruiting visits.
ENTERTAINMENT
Account Code New Account Name Account Definition
70101 Business Meals Expenses incurred by university employees for entertaining trustees, recruits, donors, alumni, non-Drew business colleagues, etc.
70105 Entertainment Services Expenses incurred for performers hired for university events (e.g., speakers).
COMPUTER SERVICES
Account Code New Account Name Account Definition
70306 IT Equipment under $5,000 Expenses incurred for the purchase of computing, data storage, and communications equipment with multi-year useful life expectancy with a cost under $5,000 including workstations, monitors, servers, data storage devices in excess of 1TB, and network switches, routers and firewalls.
70307 IT Loaner Equipment Expenses incurred for the purchase of equipment, which otherwise would meet the definition of IT Equipment, for the purpose of being lent to employees on a temporary basis.
72308 Computer Services Consulting Expenses incurred for contracted professional services supporting technology initiatives and use of implemented technology.
73002 Internet Expenses incurred for connectivity and managed services for access to the Internet.
73200 IT Maintenance Expenses incurred for contracted or ad hoc support for IT equipment and applications software providing ongoing updates, repairs, and access to subject matter expertise.
73201 Software License Expenses incurred to obtain licenses for the right to use applications software that may be one-time or recurring.
75401 Telecom Expense Expenses incurred for connectivity and managed services for access to the Public Switched Telephone Network (PSTN).
PRINTING AND PROMOTION
Account Code New Account Name Account Definition
72401 Clipping Info Service Expenses incurred by Communications only for services provided by Meltwater for news clipping.
72402 Web Development Expenses incurred by Communications only for vendor services and platforms (e.g., web plug-ins) that allow the university’s website to function optimally.
72403 Streaming Media Expenses incurred to obtain licenses for streaming rights (e.g., Kanopy and Swank streaming film services for faculty, game day streaming for Athletics, etc.).
75300 Duplicating and Printing Expense Expenses incurred for internal printing and copying services provided by The Millennium Group. Includes imaging, signage, banners, posters, forms, business cards, and envelopes.
75301 Printing Expense Expenses incurred for printing services provided by external printing companies. Excludes internal printing and copying services provided by The Millennium Group.
75303 Promotion Advertising Expenses incurred for advertising through all media channels that are incurred either internally or through external vendors in an effort to promote university operations (e.g., purchase of advertising space in print, radio, television, internet, etc.).
75304 Promotional Materials and Supplies Expenses incurred for the purchase of materials and supplies used to promote the university (e.g., Drew-related swag, banners, signs, tents, etc.).
75405 Duplicating and Printing Expense Chargebacks Internal chargeback of expense to departments for internal printing and/or copying services provided by The Millennium Group.
75559 Signs Chargeback Internal chargeback of expense to departments for signage.
SUPPLIES
Account Code New Account Name Account Definition
70200 Medical Supplies Expenses incurred to purchase consumable supplies for use in clinical services provided through Student Health Services.
70201 Educational Supplies Expenses incurred to purchase consumable supplies for use in the direct delivery of education in a classroom setting but not related to research laboratories.
70202 Laboratory Supplies Expenses incurred to purchase consumable supplies for use in research laboratories including chemicals, gases, computer supplies and accessories, gloves, etc.
70203 Office Supplies Expenses incurred to purchase consumable supplies for use in normal business operations (e.g., paper, pens, notepads, staples, tape, etc.). Excludes computer and educational supplies.
70204 Computer Supplies Expenses incurred to purchase consumable computer supplies or components subject to wear and replacement including printer toner, keyboards, mice, removable data storage devices such as thumb drives, memory sticks, or other devices less that 1TB in capacity, and peripheral cables.
70206 Miscellaneous Supplies Expenses incurred to purchase other types of consumable supplies not specifically covered in other supplies categories.
70209 Audio Visual Supplies Expenses incurred for the purchase of audio and visual supplies used in a classroom setting (e.g., microphones and headsets, lightbulbs for projectors, etc.).
75558 Paper Chargebacks Internal chargeback of expense to departments for printer/copier paper.
CATERING
Account Code New Account Name Account Definition
73105 Aramark Catering Services Cost of meals and refreshments provided by Aramark and served during meetings. events and student-related programs.
73108 Catering (Non-Aramark) Cost of meals and refreshments provided by external food service providers and served during meetings. events and student-related programs.
PROFESSIONAL SERVICES
Account Code New Account Name Account Definition
72000 Legal Expenses Expenses incurred for legal services provided by outside legal counsel .
72202 Temporary Agency Staff Expenses incurred for temporary staff hired through an agency for short-term assignments (e.g., Robert Half, Jersey Staffing, etc.).
72303 Professional and Consulting Fees Expenses incurred for specialized services provided by outside firms (e.g., architectural, engineering, educational, lobbying, etc.). Excludes professional services supporting technology.
72306 Independent Contractors Expenses incurred for services provided by an individual with specialized training which enables a particular service to be rendered (e.g., grant writing, media services, web development, freelancing, game statisticians, athletic trainers, etc.).
72307 Advisory Expense Expenses incurred for services of an advisory nature, which aids in university decision making (e.g., employee benefit analysis, departmental reviews, background checks, etc.).
73202 Contractual Services Expenses incurred while engaging a firm to provide services to the university that has no other relationship with the university (e.g., The Millennium Group, IntelliShred, etc.). Services provided by a person that has no employment or other relationship to the university are recorded as Independent Contractors. Services of a highly technical or highly specialized nature are recorded as Professional Services and Consulting Fees.
73203 Medical Services Cost of medical care provided to student athletes, or students at the health care center and as part of research activity.
OTHER
Account Code New Account Name Account Definition
70301 Furniture under $5,000 Expenses incurred for the purchase of furniture for offices, classrooms and laboratories with a cost under $5,000.
70305 Equipment under $5,000 Expenses incurred for the purchase of general equipment with a cost under $5,000 (e.g., equipment used in the classroom, athletic equipment, fitness equipment, etc.).
70400 Communication Expenses Expenses incurred for telephone expense (e.g., cellular charges, land lines, wireless services, cable TV, etc.).
70404 Postage and Freight Expense Expenses incurred for mailing correspondence and packages through USPS and freight charges for shipments made through UPS, FedEX, DHL, etc.
70500 Institutional Memberships Expenses incurred for dues and fees paid for memberships in professional associations on behalf of the university (e.g., Middle States Association of Colleges and Schools, Council of Independent Colleges, etc.).
70501 Subscriptions Expenses incurred for subscriptions to professional or technical publications used for professional development and not purchased for Library use.
70502 Departmental Memberships Expenses incurred by departments paid for dues and fees for memberships in professional associations (e.g., Landmark Conference, National Collegiate Athletic Association, etc.).
72603 Honoraria – Non Drew Expenses incurred for fees paid to external organizations or persons for services where fees generally are not required.
75406 Postage Chargebacks Internal chargeback of expense to departments for postage.
75500 Other Expenses Expenses incurred that do not meet the definition of any other expense category.
75505 Professional Development Expense Expenses incurred for any training where skills and knowledge are obtained by employees for development in their current role.
FACILITIES
Account Code New Account Name Account Definition
76010 Miscellaneous Parts & Supplies Expenses incurred to purchase miscellaneous parts and supplies not specifically covered in other parts and supplies categories.
76011 Moving Expenses Expenses incurred associated with moving including moving supplies (e.g., boxes, packing material, packing tape, moving dollies, hand carts, moving blankets, lifting or moving straps, etc.) and other ancillary costs.
76018 Vehicle Parts & Supplies Expenses incurred to purchase parts and supplies to internally repair and maintain university owned vehicles, equipment and golf carts.
76023 Vehicle Repairs & Maintenance Expenses incurred for external mechanics and service companies to inspect, repair and maintain university owned vehicles, UTVs, golf carts, and other drivable equipment. This account also includes expenses incurred for the rental of aerial lift, man lift and large miscellaneous equipment.
76043 Misc. Repairs & Maintenance Expenses incurred for miscellaneous repairs and maintenance not specifically covered in other repairs and maintenance categories. This account also includes piano tuning and musical instrument repairs.
76081 Athletic Field Landscape Materials Expenses incurred to purchase landscape material and supplies for the athletic field.
76099 Misc. Grounds Repairs & Maintenance Expenses incurred for external contractors to perform miscellaneous grounds repair and maintenance services.
76114 Athletic Field Turf Grooming Expenses incurred for grooming, maintaining, repairing, and replacing the athletic field turf.

For a complete list of accounts used to classify expenses, download the file.

Chart of Accounts 3.10.2021

If your request does not meet the definitions provided, please send an email to procure@drew.edu for further guidance prior to initiating any purchase or payment transaction.

Requesting a new account or change to an existing account

Please visit https://help.drew.edu/jirasd/servicedesk/customer/portal/39/create/190 to request new funds, orgs, accounts or codes.

Please visit the Office of Finance Technology site for more information.
Note: This chart of accounts is currently under review and is subject to change.