The fees category includes all service fees paid to individuals or organizations for the performance of services for the University.

Lecture - (TCC 501) - Should be used if a nonemployee or outside organization is reimbursed for teaching a class. Subject to 1099 reporting.

Consultant - (TCC 502) - Should be used for paying nonemployees or organizations for professional advice or services. In Current-Unrestricted state appropriated funds (fund range 3000 - 3999), an option is available to use TCC 309 or TCC 315, to charge salaries and wages in the state appropriation funds (3000's). See TCC 309 or 315 for employee consultants. Subject to 1099 reporting.

Legal - (TCC 503) - Should be used for paying nonemployees or outside organizations for legal advice or services. Subject to 1099 reporting.

Audit - (TCC 504) - Should be used for paying private firms or governmental agencies for audits performed on the University's operations and records. Subject to 1099 reporting.

Athletic Officials - (TCC 505) - Should be used strictly by the Athletic Department for paying individuals for officiating sporting events. Subject to 1099 reporting.

Conference Speakers - (TCC 506) - Should be used for those individuals hired to participate in a specific conference or for a one-time appearance as a guest lecturer. Subject to 1099 reporting.

Honoraria - (TCC 507) - Should be used if the primary intent of the cost is to confer distinction on, or to symbolize respect, esteem, or admiration for the recipient. This TCC cannot be used on Grant and Contract funds (4000 - 5599). See also TCC 502, 506, or 508 for Grant and Contract funds. Subject to 1099 reporting.

Fees - (TCC 508) - Should be used for service fees paid to individuals or organizations for the performance of services for the university that do not fit into any of the other fee TCCs. This may include payments to temporary employment agencies, notary bond renewal, satellite license fees, and pest control services. Subject to 1099 reporting.

Contract Services - (TCC 509) - Should be used for the first $25,000 of reimbursement to a subgrantor/contractor. See TCC 529. Subject to 1099 reporting.

Athletic Guarantees - (TCC 510) - Should be used exclusively by the Athletic Department to make payments to other colleges and universities as guarantees that home sporting events will not be cancelled.