(Not all items will be active for all budget units)
| BUDGET CATEGORIES | |
| 1 Personnel | |
| 14 Part time teaching | |
| 23 Public Relations | |
| 24 Student Awards | |
| 34 Student Council Transfer | |
| 2 Travel | |
| 11 Domestic Travel | |
| 12 Domestic Conference, Seminars | |
| 13 Domestic Training | |
| 14 Domestic Transportation Costs – Contracted Academic Personnel | |
| 15 Domestic Guests | |
| 16 Domestic Student Travel | |
| 21 International Commissioned Travel | |
| 22 International Conference, Seminars | |
| 23 International Training | |
| 24 International Transportation Costs – Contracted Academic Personnel | |
| 25 International Guests | |
| 31 University Organized Seminar/Congress/Conference | |
| 32 FMPA Music Activities | |
| 33 FMPA Performing Arts Activities | |
| 34 BUSEL Activities | |
| 3 Services | |
| 01 Postage and Shipping | |
| 02 Telephone-Fax-Telex | |
| 03 Transportation Services | |
| 04 Machinery Maintenance and Repair | |
| 05 Vehicle Maintenance and Repair | |
| 06 Other Maintenance and Repair | |
| 07 Janitorial Services | |
| 08 Consultation Services | |
| 09 Health Services (Fund) | |
| 10 Other Services | |
| 4 Supplies and Materials | |
| 01 Office Supplies | |
| 02 Printing, Photographic and Film Processing Expenses | |
| 03 Advertisements | |
| 04 Fuel-oil and LPG (non-heating) | |
| 05 Liquid Fuel-oil Expenses | |
| 06 Electricity Expenses | |
| 07 Water Expenses | |
| 08 Meals and Refreshments | |
| 09 Sport Supplies | |
| 10 Cleaning Supplies | |
| 11 Medical Supplies and Medication | |
| 12 Hardware and Construction Expenses | |
| 13 Clothing Expenses | |
| 14 Instructional/Research Supplies and Materials | |
| 15 Other Supplies and Materials | |
| 5 Furnishings and Fixtures | |
| 1 Office Equipment | |
| 2 Furniture and Appliances | |
| 3 Instructional/Research Equipment and Fixtures | |
| 4 Books, Periodicals and Other Publication Purchases | |
| 5 Book and Periodical Binding | |
| 6 Security and Fire equipment | |
| 7 Other Furnishing and Fixtures | |
| 6 Plant and Facilities | |
| 1 Small Scale Building Maintenance | |
| 2 Large Scale Building Maintenance | |
| 4 Environmental Planning and Protection | |
| 7 Machinery, Equipment and Vehicles | |
| 1 Vehicle Purchasing | |
| 2 Computer Equipment | |
| 8 Other Expenses | |
| 1 Dues and Memberships | |
| 2 Law Court Expenditures | |
| 3 Taxes and other official payments | |
| 4 Insurance Policies | |
| 6 Other Expenses | |
| 9 Research Projects / Publication Expenses | |
| 3 Expenses for Journal Publications | |
| 4 Improvement Projects | |