The intent of this section is to summarize changes made to the TCC booklet so departments can keep their booklets up-to-date by just printing the sections that have changed rather than reprinting the whole booklet.

Updates were made to the equipment TCC definitions due to the change in capitalization threshold from $750 to $5,000.

Updates were made to the definitions for TCC 309 (consultants-faculty) & TCC 315 (consultants-staff). About four years ago NDUS agreed with the state auditors to discontinue use of these TCC for non-employees. We did discontinue use, but we never updated the definitions of the TCCs.

On January 14, 2000, another new TCC (# 479) was added to help track expenditures related to information technology. This TCC is intended to be used similarly to TCC 572, which is in the Expendable Equipment object. Both TCC's are intended to allow tracking of IT expenditures for the IT plans. Some campuses have grant and contract or indirect cost agreements which allow expenditures only in certain objects, so adding TCC 479 under Supplies allows those campuses the ability to better track IT expenditures while avoiding the need to renegotiate those agreements. This TCC should be used at the start of the next fiscal year July 1, 2000.

On November 23, 1999, four new TCCs were added to help track expenditures related to information technology. These TCCs should be used at the start of the next fiscal year July 1, 2000. Under recently passed legislation, institutions must submit Information Technology (IT) plans to the Information Technology Division (ITD) in Bismarck. These IT plans must tie to budgets and be supported by the accounting records. As a result, the following TCCs were added and are available for immediate use:

• TCC 456 - Capital Leases - IT Equipment
• TCC 572 - IT Equipment < $750
• TCC 637 - IT Equipment - Computers
• TCC 638 - Other IT Equipment

For the state's definition of "Information Technology" click here.

Definitions for each of these new TCCs have been added to the pertinent sections of the TCC guidelines.

This is a new TCC added by HECN, but it not used by NDSU at this time.

When the Accounting Office arranged to provide a TCC booklet to departments, the original thought was to charge departments for the cost of the booklet. The first set of booklets printed by document publishing indicated that departments would be charged at cost for ordering the booklet. Shortly after the first set was published, it was decided to provide the booklet free of charge to departments, so this section was changed.