General Budget Information

General Budget Information




Below is a table highlighting our account numbering system (FOAPALs).  Taking an example from the Business Office, below is the meaning of each number section:













Account Number 11000 5100 7011 41 - -
Number Meaning Annual opporating budget (Unrestricted Current Fund)

Finance area of the College (first digit); Controller's Office (last three digits)

Supplies Institutional Support (financial statement use only) - -

Swarthmore generally does not use the last two positions of the FOAPAL, Activity and Location.  A few funds and organizations have Activity codes to track separate programs within their departments or grants and budgets can be set up within them if desired.


In order to assist you with budgeting, Appendix A contains brief descriptions of the most common expense categories.  These are not the only categories available, but are the most widely used.  Should you have any questions about anything on Appendix A or any other categories that you are using or would like to use, please feel free to call Beth Baksi at extension 2042. 

While the amounts you budget now for each line item are generally estimates, when you begin making charges to this budget next July, please use the appropriate line for the expense being incurred.  For example, if you are purchasing equipment, please use the 7401 account code (Equipment Purchase), not 7011 (Supplies), even though that is the line in which you have money available and you didn't budget anything in the Equipment line through this budget process.  The important thing in successfully managing your budget is to make sure that your "bottom line" expenditures do not go over the total amount budgeted, not that the individual lines have not been exceeded.   The Business Office reviews each charge made and, if the FOAPAL on the payment request is not appropriate for the type of expense, we will change it.  By so doing, next year you will have a better idea of exactly where the funds you budgeted were spent so that you can create a better budget for the following year.




6001 - REGULAR FACULTY:  Faculty on regular, on-going contracts, whether tenured or not.

6002 - SHORT-TERM FACULTY:  Faculty with temporary appointments replacing regular faculty on leaves or other short-term arrangements.

6003 - NON-FACULTY:  Individuals teaching classes who are not terminally qualified in their fields or are just teaching for one or two class meetings.

6005 - ADDITIONAL PAY-FACULTY:  Payments to faculty members in addition to regular salary for teaching extra courses, etc.

6101 - STAFF SALARIES:  Exempt administrative personnel salaries.

6202 - ADDITIONAL PAY-STAFF:  Payments to exempt and non-exempt staff for services beyond their regular responsibility.  Also used to pay faculty for additional services that are administrative in nature.

6205 - HOURLY WAGES:  Non-exempt personnel wages.

6206 - OVERTIME:  Payments to non-exempt personnel who work over 40 hours/week.


6999 - STUDENT WAGES:  Student wages/stipends/salaries paid.  BUDGET STUDENT WAGES HERE.

7011 - SUPPLIES:  Consumable materials such as paper, pens, tape, filing folders, calendars, typewriter and printer ribbons, diskettes, chalk, transparencies, chemicals, glassware, bandages, medicines, etc.  Durable goods costing under $250.00 such as chairs, tables, bins, small appliances, filing cabinets.   We also have 7021 (LAB SUPPLIES) and 7022 (CLASSROOM SUPPLIES) if you wish to keep track of these types of expenses in addition to general supplies.

 7012 - PRINTED SUPPLIES:  Reproduction of printed supplies such as stationery and forms, whether done by an outside firm or Office Services.

 7014 - PRINTING:  Printing costs associated with materials such as brochures, catalogs, forms and covers.

 7015 - POSTAGE/SHIPPING:  Costs of postage for items sent through the College mailroom and outside services providing collation, stuffing and mailing of large volumes of materials.

APPENDIX A  (cont'd)                       


 7016 - EXPRESS MAIL:  Charges for FedEx or other express mail carriers.

 7017 -- PUBLICATIONS:  Charges for professional journals, books, periodicals or other reference materials.

 7018 -TOLL CALLS/FAX CHARGES:  Costs of long-distance phone calls and fax charges, whether incurred on College premises or while traveling. 

 7027 - MEMBERSHIPS/DUES:  Costs of belonging to professional or other organizations.


 7201 - TRANSPORTATION:  Airline, rail and vehicle (mileage or fare) incurred by College or non-College personnel on College business or for professional development.

 7202 - LODGING:  Costs of hotel, inn, etc. expenses incurred by College or non-College personnel on College business or for professional development.

 7203 -- MEALS:  Charges for food incurred by College or non-College personnel on College business or for professional development.

 7204 -- REGISTRATIONS:   Payments for registrations for conferences, annual meetings, seminars, classes and workshops.

 7205 - ENTERTAINMENT:  Payments for meals, etc. incurred by College personnel while traveling for non-College personnel.

 7207 - TRAVEL ADVANCE:  DO NOT BUDGET OR CHARGE HERE.  This is charged when a College employee requests a travel advance.  When the traveler returns his/her expense report, this account is credited and the appropriate accounts charged.  This account should be at a zero balance at fiscal year end.

 7302 - HONORARIUM/LECTURERS:  Funds paid to lecturers/ speakers who have come from outside the College, generally for a one-time function.

 7309 - MAINTENANCE CONTRACTS:  Costs for annual contracts to maintain or repair equipment or other machinery.

 7310 - FOOD/CATERING, ETC:  Food Service charges for department, guest or events charges, purchases of groceries, refreshments, etc.  FOR OUTSIDE CATERERS, USE 7304-PROFESSIONAL SERVICES.

  APPENDIX A  (cont'd)


 7401-- EQUIPMENT:  Any non-computer, non-vehicle item that costs more than $250.  Examples are exercise bikes, overhead projectors, TVs, typewriters, copiers, faxes, workstation furniture, etc.

7402 -- EQUIPMENT RENTAL:  Leases or other payments made to an outside vendor for the ability to use equipment over a period of time.

 7404 -- SCIENTIFIC EQUIPMENT:  Specialized equipment purchased for use in the sciences, such as microscopes, balances, spectrometers, etc.

 7451 -- SOFTWARE:  Any programs or program licenses purchased for use on computer equipment.

 7452 - HARDWARE:  Any computer equipment, such as CPU, monitors, keyboards, printers and other peripherals.