Account Codes Revision History

510071

Changed DMR to DDD.

01/03/2024

5250XX Fuels and Utilities

521093

Changed Description from "Salt-chlorides (DOT ONLY) Purchase of salt for roads maintained by ODOT. Use 521077 for salt purchased to maintain other non-DOT roads or parking lots." to "Salt-chlorides (DOT ONLY) Purchase of salt for roads maintained by ODOT. Use 521079 for salt purchased to maintain other non-DOT roads or parking lots."

06/01/2022

525056

New Account Code

01/05/2022

5780XX Infrastructure Grants

578050

Added 1099 applicable.

10/07/2020

5280XX Printing, Binding, Advertising

524056

Description changed

From: Payments made for freight and shipping charge WHEN A STATE AGENCY IS SHIPPING PARTS OR EQUIPMENT OUT as part of resale by the agency. This EXCLUDES the cost of freight for good or equipment purchased by the state as the costs should be included in the price of the goods.
To: Payments made for freight and shipping charge WHEN A STATE AGENCY IS SHIPPING PARTS OR EQUIPMENT OUT to another location. This EXCLUDES the cost of freight for goods or equipment purchased by the state as the costs should be included in the price of the goods.

03/26/2020

528050

Account Code 528050 is now exempt from the Written Contracts Policy.

03/19/2020

510067

Account Code 510067 is now exempt from the Written Contracts Policy and does not require a Purchase Order (PO).

02/11/2020

510063

Changed Extended Definition

From: Personal service that aren't elsewhere classified (e.g., accountants, auditors, assistance for handicapped, haircuts for wards of state, speaker fees and religious services).
To: Personal service that aren't elsewhere classified (e.g., accountants, auditors, assistance for individuals with disabilities, haircuts for wards of state, speaker fees and religious services).

1/07/2020

510071

Changed Extended Definition to: Habilitation services provided for habilitation of clients (i.e. program and support services necessary for the health, safety, and welfare of the clients and the advancement of their quality of life)

10/01/2019

526052

Changed to: Payments made for service charges and parts when service is provided by vendor for maintenance, modification, or repair of: 1. household equipment (e.g., washing machines, clothes dryers, electric sweepers, and polishers). 2. cleaning services (e.g., clean draperies and carpets, laundry, dry cleaning, towel service, janitorial service, window washing). 3. disposal services (e.g., hazardous waste and drug disposal, refuse collection, and extermination service). Also includes lawn care services. Purchase of parts/supplies only, with no labor associated, should be charged to 521076.

07/22/2019

5250XX Fuels and Utilities

524052

Account Code now requires a purchase order

07/22/2019

525055

Account Code now requires a purchase order

03/22/2019

5200XX Edible Products and Food Handling

520050

Changed the Extended Definition

From: "Purchase of all types of food for wards of the state, school lunch program, and students at the Fire and Highway Patrol Academies. Include the cost of testing or inspecting the food or animal from which it is derived and the curing of the meat or poultry, as well as animals for slaughtering"
To: "Purchase of all types of food for wards of the state, school lunch program, and students at the Fire and Highway Patrol Academies. With prior approval from OBM, code exceptions for the purchase of water to this account code. Include the cost of testing or inspecting the food or animal from which it is derived and the curing of the meat or poultry, as well as animals for slaughtering"

03/19/2019

What is an OAKS FIN Account Code?

524067

Changed Title from "Network / Comm Services - Reg" to "Network / Comm Services - Reg by PUCO"
added "PUCO" before regulated in the extended definition.

07/20/2018

5240XX Info Technology and Shipping

524067

Removed "MBE" from the description.

07/19/2018

5999XX Interest Allocation Offset

N/A

Deleted topic

07/19/2018

N/A

Renamed the folders in the Table of Contents:

50 to 500
51 to 510
52 to 520
53 to 530
54 to 540
55 to 550
56 to 560
57 to 570
59 to 590

Created new folders in the Table of Contents:

07/19/2018

N/A

New Topic

06/14/2018

523061

523065

Removed "MBE" from the description.

06/14/2018

5777XX ISTV - Capital

577750

Removed "A DAS/OIT release and permit is required."

01/16/2018

521089

Revised Account Code 521089 definition:

Payments for licenses, validation stickers, permits, titles, notary public certifications, court costs, court fees, docking and filing fees, money orders, and other fees necessary in conducting state business and operations, including motor vehicle fees for state vehicles and internet domain registrations.

10/27/2017

524056

Revised Account Code 524056 definition:

Payments made for freight and shipping charge WHEN A STATE AGENCY IS SHIPPING PARTS OR EQUIPMENT OUT as part of resale by the agency. This EXCLUDES the cost of freight for good or equipment purchased by the state as the costs should be included in the price of the goods.

07/19/2017

523051

523058

523061

523065

Reversed changes to the Account Descriptions (completed 06/29/17). Click herehere for details.

Account Code	Account Description (06/29/17)	Account Description (07/18/17)
523051	In State Parking to a Vendor other than a Hotel	Transport & Tolls In-OH / Dirct
523058	In State Parking to a Hotel	Lodge & Meals In-State / Direct
523061	Out of State Parking to a Vendor Other than a Hotel	Commercial Trans OS / Direct
523065	Out of State Parking to a Hotel	Lodg/Meals Out-State - Direct

7/12/2017

Various

570052

570055

570059

570060

570061

570062

570063

570066

570067

573050

577050

Changed to Exempt from Written Contracts Policy

7/12/2017

521077

Changed Account Description: Road, Bridge Supl / Maint - DOT Only

06/29/2017

523051

523058

523061

523065

Click herehere to see previous Account Description and Extended Definition.

523051	Transport & Tolls In-OH / Dirct	Payments to vendors for all commercial transportation expenses or tolls incurred by state employees or board members compensated in any way, when travel is within the State of Ohio and the purpose of travel is to perform official state business.
523058	Lodge & Meals In-State / Direct	Payment made to vendor for lodging or meal costs for state employees or board members compensated in any way when the lodging or meal cost is incurred while on travel status within the State of Ohio and the purpose of travel is to perform official state business. Include any other authorized direct billed expenses charged by the hotel, if not elsewhere classified (e.g., internet access).
523061	Commercial Trans OS / Direct	Payments to vendors for all expenses incurred for commercial transportation by state employees or board members compensated in any way when travel is outside of the State of Ohio and the purpose of travel is to perform official state business. This includes charges for airfare; taxis; bus, subway, and train fare; car rentals; etc.
523065	Lodg/Meals Out-State - Direct	Payment made to vendor for lodging costs for state employees or board members compensated in any way when the lodging cost is incurred while on travel status outside of the State of Ohio and the purpose of travel is to perform official state business. Include conference direct bill payments.

06/29/2017

526066

Changed Account Description:

Commu Equip Prts & Rpr - Unreg

Changed Extended Definition:

Payments made for unregulated maintenance agreements, parts, and repairs when the service is performed by a vendor to agency-owned communications equipment including, but not limited to, telephones, radios, walkie-talkies, and headsets. A DAS/OIT release and permit is required. Purchase of parts/supplies only, with no labor associated, should be charged to 521052 or 521053.

06/29/2017

526075

New Account Code.

06/29/2017

524067

Changed Account Description:

Network / Comm Services - Reg

Changed Extended Definition:

Payments to regulated network and communication service providers for any network and communication services and equipment for wired and wireless environments, including the cost of installation, with a per unit cost of <$1,000. This includes any regulated or unregulated and any fixed or mobile network/communication services that involve negotiated or discounted pricing or special or long-term contracts. This also includes all regulated network and communication service provider support for voice, video, cable TV, and data network services, etc. Agencies will order these network (telecommunication) services through the designated DAS/OIT Information Technology ordering process and system. Purchase of parts/supplies only, with no labor associated, should be charged to (521052-521055). This also EXCLUDES maintenance and service to voice communication devices (526066).

06/29/2017

5220XX Motor Vehicle, Air and Watercraft

524068

New Account Code.

05/31/2017

522050

Revised purchases of fuel for resale from Account Code 560058 to 560059.

03/01/2017

Throughout

All

Added new column, "Exempt from Written Contracts Policy," to all topics in order to identify which account codes are deemed to be excluded or exempt from the "Written Contracts" policy.

02/13/2017

510053

Changed description from: Legal services when, 1. the vendor has been assigned by the Attorney General 2. reimbursement to counties (ORC 190.121) and for any individual providing legal services as judge in connection with the Ohio Supreme Court, 3. witness fees (when cost is greater than $600) and travel expenses when individuals appear at Unemployment Comp Hearings To: Legal services when, 1. the vendor has been selected by the Attorney General 2. reimbursement to counties (ORC 190.121) and for any individual providing legal services as judge in connection with the Ohio Supreme Court, 3. witness fees (when cost is greater than $600) and travel expenses

12/01/2016

5200XX Edible Products and Food Handling

523054

Extended the definition for account code 523054 to also include:

This account code should also be used for non-reimbursement payments made to state employees that should be included in the employee's W-2 form.

10/12/2016

520052

Reworded the extended definition for account code 520052 to read:

Purchase of meals, food expenses (e.g. doughnuts, box lunches, coffee, napkins, plates) for all participants relative to hosting a meeting, seminar, or convention held for official state business including employee recognitions. Charge to this account code the service charge or gratuity associated with food service when hosting a meeting.

08/31/2016

5600XX Goods for Resale - Pass Thru

526053

Changed the MBE/EDGE designation from E to M&E

08/11/2016

Welcome

N/A

Added a link to a report to run a list of any account codes including Revenue and Expense.

06/27/2016

560059

Reworded the extended definition for account code 560059 to read:

Payments for all other goods that are purchased for resale that are not elsewhere classified.

05/12/2016

5907XX Judgments/Settlements

N/A

Corrected title to "Judgments" (from "Judgements").

05/11/2016

5907XX Judgements/Settlements

523052

523062

Changed "Train" to "Trans" (in Description).
Changed "Tran" to "Trans" (in Description).

4/14/2016

All topics

All

Deleted the "Subject to OBM Review (Pre-Audit)" column.

4/14/2016

590750

New account code.

2/22/2016

510062

Deleted the "1099" attribute from the 1099 column.

12/31/2015

5210XX Supplies, Materials and Minor Expenses

510059

Changed Account Description from "Advertising - PPS" to "Advertising PPS - LOT"

12/31/2015

521058

Remove the "OBM Review" attribute.

11/20/2015

510056

Added the "1099" attribute in the 1099 column.

11/20/2015

5290XX General and Other Expenses

510072

Removed this code, it no longer exists.

09/08/2015

Various

multiplemultiple

Additional account codes are now subject to OBM Review.

09/08/2015

529050

Change the extended definition for 529050 to "Petty cash reimbursements/ replenishments for all reimbursements except lost or stolen funds. Use 595057 for petty cash establishment or increase and 595051 to replenish lost or stolen funds.

09/08/2015

5290XX General and Other Expenses

529052

529053

529054

529055

529056

529057

529058

529059

529060

529061

529062

529063

529064

529065

Account codes removed

04/08/2015

52100XX Supplies, Materials, Minor Exp

510050

Changed "Services related to administrative and management services. Use 510062 for contractor's travel, when travel is not included in base cost of fee." TO "Services related to administrative or management services. Use 510062 for contractor's travel, when travel is not included in base cost of fee."

04/08/2015

521077

526061

526062

526065

533153

Changed the MBE/EDGE designation from E to M&E

02/02/2015

All topics

All

Modified the note at the top of each page to include the "MBE/EDGE" column - "If account code is subject to an OBM pre-audit, produces a 1099, is included in the MBE/EDGE calculation, or is used for Intrastate Transfer Vouchers (ISTVs), the corresponding column/row is populated. If column/row is blank, it does not apply."

02/02/2015

521055

Added the "M&E" attribute in the MBE/EDGE column.

02/02/2015

521077

Revised the Account Description - "Road, Bridget Bridge, Supl / Maint"

Revised the Extended Definition - changed the word "sat" to "salt" and added "DOT use 521093."

02/02/2015

5220XX Motor Vehicle, Air, and Watercraft

521093

Revised Extended Definition - "Salt-chlorides (DOT ONLY) Purchase of salt for roads maintained by ODOT. Use 521709 521077 for salt purchased to maintain other non-DOT roads or parking lots."

02/02/2015

522050

Added the "M&E" attribute in the MBE/EDGE column.

02/02/2015

523051

Added the "M&E" attribute in the MBE/EDGE column.

02/02/2015

523052

523055

523056

Deleted the "M&E" attribute in the MBE/EDGE column.

02/02/2015

524067

Added the "M&E" attribute in the MBE/EDGE column.

02/02/2015

5371XX Info Tech / Communications

526069

526071

Added the "M&E" attribute in the MBE/EDGE column.

02/02/2015

537151

Revised Extended Definition - "....This EXCLUDES data center items (e.g., servers and racks) (537153) network equipment (534157-534162) (537159 - 537162), and printers/scanners (538150)...."

02/02/2015

5371XX Info Tech / Communications

537157

Added the "M&E" attribute in the MBE/EDGE column.

01/05/2015

5210XX Supplies, Materials, Minor Exp 5270XX Rentals 5381XX Copying and Printing Equipment

526074

New account code.

01/05/2015

521051

527057

538150

Added "PO Required" to the Extended Definition

01/05/2015

5277XX ISTV - Goods and Services

527751

Added SWCAP to the Extended Definition

01/05/2015

523051

523061

Added the 1099 designation to the Account Codes

01/05/2015

5100XX Purchase Personal Services

523075

Removed this code, it no longer exists

01/05/2015

510051

In the example added "medical exams".

01/05/2015

524062

524064

Changed reference in 524062 from 537150 to 537155. Changed reference in 524064 from 537150 to 537156.

01/05/2015

251709

Changed description to read "Salt-chrlorides (DOT ONLY) Purchase of salt for roads maintained by ODOT. Use 521079 for salt purchased to maintain other non-DOT roads or parking lots."

12/10/2014

Submitting a Documentation Change Request

510060

MBE and EDGE attribute added to account code 510060

12/08/2014

N/A

Revised instructions for OBM Internal Staff to align with the new OBM Process Management Center (OBM).

10/07/2014

5200XX Edible Products and Food Handling

520052

Added "including employee recognitions" to the Extended Definition.

10/07/2014

523058

Added "Include any other authorized direct billed expenses charged by the hotel, if not elsewhere classified (e.g., internet access)" to the extended definition" to the Extended Definition.

10/07/2014