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Other Expenditures (449100)

The Division of Finance and Administration monitors charges posted to 449100 – Other Expenditures to promote consistency and accuracy in financial reporting. G/L 449100 is defined as “All costs incurred that are not properly includable in any of the other G/L accounts…” The following items have been approved as appropriate charges to 449100:

  • Parking fees with no travel
  • H-1B visa costs
  • Individual membership dues directly related to departmental mission and not payable to a civic organization, when institutional memberships are not available
  • Employee re-certification costs (including books/exam/app fees)
  • Payroll Survivor Benefits
  • Duplicate title for vehicles
  • Vehicle sales proceeds
  • Article publication costs

This is not an all-inclusive list. If you have expenditures that do not appear on this list, please contact Suzan Thompson thompson@utk.edu or Melissa Johnson johnsom@utk.edu in the Office of Budget and Finance BEFORE posting charges to 449100 to determine the best g/l code for the expenditure.