Attachment 4.docx

This is an expenditure codes and chart of accounts reference document for South Carolina's state and local grant management system, specifically detailing the allowable expense categories and corresponding QuickBooks coding structures for organizations receiving state funding through DAODAS (Department of Alcohol and Other Drug Abuse Services).

The document outlines a comprehensive coding framework spanning eight major FREDD code categories: Personnel Services (5100), Contractual Services for Personnel (5200), Contractual Services Other (5250), Supplies (5300), Fixed Charges (5400), Travel (5500), Equipment (5600), Permanent Improvements (5700), Employer Contributions (5900), and Administrative Costs split between reimbursable (6000) and non-reimbursable (7000) categories, plus Other Expenses (7100), Debt Service Building (7200), and PAIRS program-specific codes (8000-8100). Each FREDD code contains multiple detailed QuickBooks Chart of Accounts codes specifying allowable expense types, such as permanent and temporary personnel under 5100, various contractual services including professional fees requiring prior written DAODAS approval under 5200-5250, office and program supplies under 5300, and equipment purchases exceeding $5,000 requiring prior written approval under 5600. The framework distinguishes between reimbursable expenses, non-reimbursable expenses (including board member costs, lobbying activities, and certain audit fees), and program-specific bed day reporting for PAIRS transitional services, with specific restrictions on expenses such as permanent improvements and building debt service that remain non-reimbursable under the state funding guidelines.