San Jose State University : University Budget Office

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photo: three nursing students in operating room

Operating Expenses & Equipment Budget

All expenditure items other than Salary & Wages and staff benefits are collectively referred to as Operating Expenditures & Equipment, or OE&E for short. The detail needed for an OE&E budget depends upon the size of the operating unit’s budget and nature of its operation. However, our campus is committed to budget transparency. All departments are asked to present their OE&E budgets in some minimum level of detail.

The Minimum Levels of Budgeting (.pdf) chart identifies the minimum level of budget expected. There are many additional OE&E expenditure account codes available to use if there is a need to segregate a unique item or a group of items that represent a large portion of your budget. In conjunction with account codes, class, program and project codes can be used to further identify expenditures.

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