In order to record, classify, analyze, and summarize annual expenses, the following categories are used:


  • Object Code: Defined at the campus level and consists of four numbers. Use of appropriate object code is mandatory for expenditures to group expenses at a very high level for financial statements.
  • Cost Center: Consists of four characters. Student Affairs departments use standardized cost centers for operational transactions to group expenditures. (See below.)

  • Project Code: Consists of six characters. Used at the discretion of the department for special projects or programs.
  • Cost Type: Consists of five characters. Used at the discretion of the department for special projects or programs.

Note for Business Officers

Please make consistent use of project codes and/or cost types (to be determined at the department level) to differentiate entertainment expenses. This will greatly help us to better understand and budget for these expenses in future years. 

Cost Centers by Sub

Academic appointments in Student Affairs are held by students only. Their salaries are charged to Sub 2.

PCPR: Career Appointments, including full-time and part-time (working 12 months) positions.

PCPY: Partial-Year Career Appointments, including 9/10/11-months employees and furlough. (PCPY does not include career staff on temporary leave, e.g., FMLA or LNS due to lack of accrued leave.)

  • PBYA: Staff BYA. E.g., Admissions readers, Recreation instructors. 
  • PCED: Career Appointments with End Date. Position with end date.
  • PCPR: Career Appointments, including full-time and part-time (working 12 months) where the position is not permanently funded.
  • PCPY: Partial-Year Career Appointments, including 9/10/11-months employees and furlough. (PCPY does not include career staff on temporary leave, e.g., FMLA or LNS due to lack of accrued leave.)
  • PERD: Per Diem Staff. E.g., Student Health Department holds positions with represented employees who work as needed.
  • PKON: Contract Appointments
  • PLMT: Limited Appointments
  • PSAS: Student Stipends.
  • PSTU: Student Appointments, including student BYA, student assistants, remedial tutors, and student volunteers.
  • SCHO: Scholarships. Used with Form 2 internship/scholarship disbursements (for Graduate Students) and Undergraduate Disbursement Form. 
  • SERV: Services, including legal fees, maintenance renewal, membership dues, accreditation, credit card fees, and POP. 
    • Additional examples: calligrapher, auto repair, Bay Alarm, Cannon, Protocall, Costco memberships, etc.
  • SFGO: Facilities - General Operation, including general operations and monthly maintenance charges.
  • SFTR: Software. All software even if used for direct student services and including license fees for required tools and subscriptions to an online platforms or databases. (Use Object Code 7185 or 8085.) 
    • Examples: Emma, Adobe, Spotify, Netflix, DragonSpeak, Canva, Kahoot, Prezi, Smartsheet, Atlassian, Handshake, PNC, WhenToWork, Shoreline, Slack, etc.
  • SHDR: Hardware. Major IT hardware and components including desktop computers, laptops, mobile devices, monitors, copiers, printers (both networked & local), and scanners. 
  • SHIP: Commercial Mail Services. Mail, postage, and foreign mail.
  • SMED: Medical Supplies. Health, wellness, and medical supplies.
  • SMTR: Mandatory Training & Development. Learning opportunities and/or required training for job functions or compliance. Upon completion, employee may receive a certification, credential, or licensing. (Does not involve travel.)
  • SPRD: Professional Development. Voluntary and discretionary learning opportunities that do not involve travel. 
  • SPST: Passthrough Expenses, e.g., donations intended for registered campus organizations (student organizations). 
  • SREC: Recruitment & Onboarding, including job advertisements; employee UCSB Access Cards; lunch interviews; immigration-related fees; employee credentialling, fingerprinting, and background check fees.
  • STAX: Taxes, including Common Good Fees, UCOP, and NSFAS taxes. This cost center shall only be used on the projection of expenditures on the “Zero Based Budget Template.” Actual expenditure does not include the STAX under the Cost Center field in General Ledger. 
  • STEC: Technology Supplies, & Accessories, including networking supplies, cables, keyboards, mice, headsets, webcams, RAM, mobile device covers and cases, etc.
  • STEL: Telecommunication, including desk phones, cell phones, television cable, and internet service.
  • TRVC: Travel – Continuing Education. Travel required for certification, credentials, or licensing.
  • TRVD: Travel – Professional Development. Voluntary and discretionary travel to attend general learning opportunities (e.g., NASPA).
  • TRVM: Travel – Mandatory:
    • UCOP
    • Represent UCSB; visit to sister campus; Systemwide
    • Critical for the job (e.g., vendor product evaluation) AND to perform specific job duties (e.g., policy compliance, Federal law, adoption/implementation of new security system). 
    • Annual conferences for vendor products, e.g., PnC.
    • Remote workers traveling to campus.
  • TRVP: Travel – Presenter/Vendor. Outside vendors and presenters coming to provide a service to our customers/constituents.
  • TRVR: Travel – Recruitment. Travel expenses related to staff recruitment.
  • TRVS: Travel – Students. Travel expenses related to student activities or student professional development.

If an expense doesn't fit into one of the Cost Centers above, use the one below that best fits the expense:


  • SOPR: Operational Supplies and Expenses, including office supplies and administrative and overhead costs.
    • Employee-related expenses (both student staff and non-student staff).
    • Entertainment costs for the department.
    • For technology-related expenses, see STEC.

  • SPRG: Programmatic and Services Expenses. Program-related expenditures including direct services, supplies, and marketing; event organization; and general outreach in service to a specific customer (internal and/or external community members).
    • Entertainment costs for programmatic events.
    • Internal community members include students, staff, faculty, other departments/divisions, and parents.
    • External community members include members of the broader Santa Barbara County and Isla Vista communities.

Use the applicable Cost Center defined above under Sub 3 (excluding travel) if the cost of an individual item is greater than $5,000 (e.g., Xerox copy machine with a value of $7,000). Object Codes in the 9000 series should only be used for expenses this sub.

Used at the discretion of the department for special projects or programs that are not ongoing (except expenses that should be assigned to Sub 7 for facilities/space). Use the applicable Cost Center defined above under Sub 3 (excluding travel). 

 - Employee Benefits

  • SFEQ: Equipment. One-time equipment acquisitions such as exercise machines, dental chairs, furniture purchase/replacement, ergonomic furniture, etc. with a combined cost over $1,000.
  • SFLT: Facilities - Capital Projects; capital planning (i.e., PIF).
  • SFMM: Facilities - Major Maintenance. One-time expenditures for space remodeling and Furniture Services charges related to facility needs.

 - Unallocated Funds

 – Recharges to Other Departments

 – Overhead

Subs by Cost Center

Cost Center Appropriate Sub
PCPR, PCPY Sub 1 (Staff Salaries), 6 (Employee Benefits)
PBYA, PCED, PCPR, PCPY, PERD, PKON, PLMT, PSAS PSTU Sub 2 (General Assistance), 6 (Employee Benefits)
SERV, SFGO, SFTR, SHDR, SHIP, SMED, SOPR, SPRD, SPRG, SPST, SREC, STEL, TRVC, TRVD, TRVM, TRVP, TRVR, TRVS Sub 3 (Supplies and Expenses)
PBYA, PCED, PCPR, PCPY, PERD, PKON, PLMT, PSAS, PSTU Sub 3 (Supplies and Expenses)
Note: Automatically include PSTU for students on work study, and all other payroll cost center codes on the funding source eligible for “Liability Insurance.”
SFEQ, SFTR, SHDR, SMED, SPRG Sub 4 (Equipment – Inventorial)
Note: Only use Sub 4 if item is defined as inventorial by the campus.
SERV, SFGO, SFTR, SHDR, SHIP, SMED, SOPR, SPRG, SPST, SREC, STEL, TRVM, TRVP Sub 5 (One-time Programmatic)
SFEQ, SFLT, SFMM Sub 7 (One-time Facilities/Space)