[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-638946-105":3,"detail-sidebar-cat-0-en-105":80,"doc-detail-638946-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","gl-account-clarification-hhd-finance-office-resource-website","GL Account Clarification - HHD Finance Office Resource Website","","GL Account Clarification lists frequently used SIMBA GL accounts for HHD Finance Office, explaining when each account should be used and what specific item types map to the correct codes. The guide includes common office expense supplies, instructional and laboratory supplies, food and event-related costs, postage and mailings, participant support supplies, internal training services, and employee award codes. It also highlights usage rules such as Research Approval requirements for restricted GLs, IRB number needs for food used in research studies, and restrictions on federal sponsored awards.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/gl-account-clarification-hhd-finance-office-resource-website/638946/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/gl-account-clarification-hhd-finance-office-resource-website/638946.png","ImageObject",300,407,{"name":42,"@type":43},"Franzy","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-03","2026-10-22",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What should be used as guidance when charging a grant or restricted GL accounts?","Question",{"text":62,"@type":63},"For grant charging, refer to the Simba GL Accounts & Payment Decision Matrix for specific codes. When charging a research project, Research Approval is required for restricted GL accounts.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How are instructional versus laboratory supplies handled?",{"text":67,"@type":63},"Supplies used in instruction provided to faculty and students should use GL 52210400 (Supplies-Instructional). Research laboratory supplies should use 52210500 for general laboratory supplies not designated in another category.",{"name":69,"@type":60,"acceptedAnswer":70},"Which GL account is appropriate for employee awards, and what are key restrictions?",{"text":71,"@type":63},"Employee awards for recognition are covered by 52210300 when taxable and tangible awards are allowed under policy limits (only retirement and years of service awards are allowable). Non-taxable tangible employee awards are unallowable on sponsored awards and for F&A, using 52210301 for retirement and years of service awards while other awards should use the unallowable code.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},638946,1792899134,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,100,105,110,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":88,"show_sort_weight":89,"slug":90},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":92,"show_sort_weight":93,"slug":94},"Exam",70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":112,"slug":113},8,30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":81,"data":131},{"doc_id":78,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":111,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":127,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":144},2336478945519,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","| GL Account Clarification |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| HHD Finance Office Resource Website |  |  |  |  |\n| Below is a list of GL accounts and a brief explanation of when these accounts should be used. There are also specific items listed under each GL account to indicate the correct account to use when these items are purchased. This list does not include all of the GL accounts, only the ones that are utilized the most.\u003Cbr>If charging a grant, please refer to the Simba GL Accounts & Payment Decision Matrix for more specific codes which should be used.\u003Cbr>*When charging a research project, Research Approval is required for restricted GL accounts. |  |  |  |  |\n|  |  |  |  |  |\n| SIMBA GL\u003Cbr>ACCOUNT | GL ACCOUNT (AS IT APPEARS IN SIMBA) | FULL GL ACCOUNT NAME | NOTES AND USAGE: | COMMENTS: |\n|  |  |  |  |  |\n| COMMONLY USED GLs |  |  |  |  |\n| 52210100 | General Office Exp | General Office ExpensesAllowable F&A\u003Cbr>Research Approval required* | General use only\u003Cbr>Consumable items used for the operation of an office. To qualify as a supply, the item must meet one of the following criteria: cost less than $50 or have a useful life less than 1 year. Consider 52210400 or 52210500, if applicable, for instructional or lab supplies. | This GL account is not normally allowable on federal grants-to determine if the item is allowable on GL account 52210500 refer to RA01 under research administration policies and guidelines.\u003Cbr>Units may use this account for all types of general office supplies and expenses, including paper, tape, staples, pens/pencils, prenumbered receipt books, etc., if it meets needs. Use more specific GL accounts below if unit or sponsor requires more specific tracking of items. If used on Sponsored Research Awards, a Cost Accounting Justification Form must be completed, approved, and attached as part of the transaction. |\n| 52210400 | SUP-Instructional | Supplies- Instructional SuppliesAllowable F&A\u003Cbr>Research Approval required* | Supplies used in instruction which are provided to faculty and students for classroom use, including test kits, vials, etc. for biology or chemistry labs\u003Cbr>Use 52210500 for research laboratory supplies |  |\n| 52210500 | SUP-Laboratory | Supplies-Laboratory SuppliesAllowable F&A | Use for research laboratory costs for general laboratory supplies which are not specifically designated in another category |  |\n\n\n| 52211000 | SUP-Food Supplies | Supplies-Food SuppliesAllowable F&A | • Food for preparation (cooking clinics)\u003Cbr>• Food for research studies—Must have an IRB \\# |  |\n| --- | --- | --- | --- | --- |\n| 52210200 | Postage and Mailings | Postage and Mailings-Allowable F&A\u003Cbr>Research Approval required* | Postage, mailings, and light/small package shipping, includes FedEx/UPS\u003Cbr>See 52210700 for freight charges outbound\u003Cbr>University Park Campus must use Multimedia & Print Center (MPC) for postage |  |\n| 52031601 | COMM-Events&Promo | Strategic CommunicationsEvents & PromotionsUnallowable F&A | Costs associated with events, trade shows, sponsorships, and promotions for the general public or specific groups/organizations (includes cost of exhibits, advertising, signage, giveaways, etc.) | Reference Penn State Policy:\u003Cbr>AD07 Use of University Name, Symbols and/or Graphic Devices\u003Cbr>Policy AD08 Purchase of Advertising, and\u003Cbr>Policy AD61 University Marketing and Communications\u003Cbr>Use Advertising, Filming & Photography Contract Cover Sheet and route as outlined |\n| 52453000 | PAR-Supplies | Participant Support CostsSupplies for\u003Cbr>Participants/TraineesAllowable F&A | Participant support costs for supplies as part of a sponsored grant or contract, including Research Experiences for Undergraduates (REU's) and Research Experiences for Teachers (RET's) |  |\n| 52611100 | Training Svc-Int | Services Internal -TrainingAllowable F&A | Payments for instructional services provided for internal training\u003Cbr>It is not permitted to use this GL to pay an honorarium or supplemental pay f","cbCaimAi5IThX0md","https://ap.wps.com/l/cbCaimAi5IThX0md","pdf",298477,"English","# GL Account Clarification\n## Commonly Used GLs\n## Group Meal Expense Type GLs","[{\"question\":\"What should be used as guidance when charging a grant or restricted GL accounts?\",\"answer\":\"For grant charging, refer to the Simba GL Accounts \\u0026 Payment Decision Matrix for specific codes. When charging a research project, Research Approval is required for restricted GL accounts.\"},{\"question\":\"How are instructional versus laboratory supplies handled?\",\"answer\":\"Supplies used in instruction provided to faculty and students should use GL 52210400 (Supplies-Instructional). Research laboratory supplies should use 52210500 for general laboratory supplies not designated in another category.\"},{\"question\":\"Which GL account is appropriate for employee awards, and what are key restrictions?\",\"answer\":\"Employee awards for recognition are covered by 52210300 when taxable and tangible awards are allowed under policy limits (only retirement and years of service awards are allowable). Non-taxable tangible employee awards are unallowable on sponsored awards and for F\\u0026A, using 52210301 for retirement and years of service awards while other awards should use the unallowable code.\"}]","GL Account Clarification - HHD Finance Office Resource Website | PDF",1792700509,48]