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
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, Michelle McBee mmcbee5@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.