Salaries & Benefits Account Codes
In general transactions that post to Salaries and Benefits accounts must be initiated through the Payroll Office.
| EPA Salaries and Wages | ||
| SPA and LEO Salaries and Wages | ||
| Nonstudent Temporary Wages | ||
| Student Temporary Wages | ||
| Other Personal Service Payments | ||
| Employee Benefits Costs | ||
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| Expenditures incurred for services rendered by permanent and temporary employees and the related fringe benefits. Special employee awards and settlements, as well as compensation to board members, are also included in this expenditure group. For general government agencies, the funding source should dictate which category (Undesignated, Appropriated or Receipts) should be used to record these expenditures. Undesignated should be used when a cost allocation process allocates the expenditures to the appropriate funding source designation. For universities, this allocation is not required. | |
| Payments to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research or other positions exempt from the State Personnel Act. Payments to full-time and part-time permanent and temporary employees occupying authorized teaching positions exempt from the State Personnel Act. | |
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ACCOUNT | BANNER TITLE | DESCRIPTION |
| 611110 | EPA Adm Reg Sal- Ap | This minor account includes the State appropriated base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act. |
| 611120 | EPA Adm Reg Sal Rs | This minor account includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act and whose salaries are receipt supported. This minor account includes salary payments to C&G employees paid from an ASU position. |
| 611130 | EPA Adm Reg Sal-Nfte | This subsidiary account includes the base salary payments for personal services to full-time and part-time permanent non-teaching positions whose salaries are State Appropriated but not allocated according to FTE generated at ASU. |
| 611140 | EPA Adm Reg Sal-Nfte | This minor account includes the salary payments for non-teaching personal services to part-time employees (including contracts & grants, camps, etc.) who are not otherwise being paid from ASU positions and who are exempt from provisions of the State Personnel Act. This account is used only to make payments to employees who are NOT being paid on UPPS from other authorized positions--not associated with ASU other than for these payments. |
| 611150 | EPA Adm Reg-Ug Std | This minor account includes the appropriated base salary payments to non-teaching part-time permanent student employees (who are not graduate assistants) who are exempt from the provisions of the State Personnel Act. |
| 611155 | EPA Grad Teaching Asst | |
| 611160 | EPA Adm- Manual Chk | Manual Checks for EPA Regular Salaries and Wages Universities |
| 611170 | EPA Adm Suppl Sick W/ | This minor account includes supplemental payments for Sick or vacation leave taken by EPA administrative employees who are on worker's compensation. Payments charged to this account are not subject to retirement withholding & matching. |
| 611175 | EPA Admin Grad Asst | |
| 611180 | EPA Adm- One Time Pay | This minor account includes receipts supported salary payments to current ASU employees for non-teaching personal services provided to ASU Contracts & Grants, camps, etc. where there are no authorized positions established for such payments. Employee wages charged to this account are exempt from the provisions of the State Personnel Act. |
| 611185 | EPA Adm- Research Subject Pay | |
| 611190 | EPA Stud Grad Research Adm Asst | This minor account includes the appropriated base salary payments to part-time graduate assistants hired through the Graduate Studies Office for non-teaching personal services. Employee wages charged to this account are exempt from provisions of the State Personnel Act. |
| 611400 | EPA employee On Loan | This minor account includes the salary payments to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provision of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor account is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary account. |
| 611410 | EPA emp Onloan Ap | This subsidiary account includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursements. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to account 1111, 1114 and 1118. |
| 611420 | EPA emp Onloan Rs | This subsidiary account includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to accounts 1112, 1113, and 1115. |
| 611500 | EPA Severance Wages | This minor account includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized non-teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute. |
| 611510 | EPA Severance Wages-Ap | This account includes severance salary continuation payments by the University for payments from State supported funds |
| 611520 | EPA Severance Wages-Rs | This account includes severance salary continuation payments by the University for payments from receipt supported funds |
| 611610 | EPA Time-Lim Sal & Wages-Appropr | |
| 611620 | Courtesy Car Comp | This account is used to capture dollar equivalent for courtesy car use. The amount is recorded on the payroll register to be included with the employees' W-2 at year end. |
| 611630 | Employee Discounts | This account is used to capture dollar equivalent on Admission tickets or other services. The amount is Recorded on the payroll register to be included with the employee's W-2 at year end. |
| 611640 | Lodging | This account is used to capture value of lodging furnished to employees. The amount is recorded on the payroll register. To be included with the employee’s W-2 at year end. |
| 611650 | Non-Cash Imputed income | 0 |
| 611660 | EPA Time-Lim Sal & Wages-Rec Supp | |
| 613100 | EPA academic Salary | This minor account includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Use a more descriptive subsidiary account. |
| 613110 | EPA aca Sal-Nfte- Ap | This minor account includes the base salary payments for full-time and part-time permanent or temporary administrative non-student employees occupying State appropriated FTE generate teaching positions. Employee wages charged to this account are exempt from the provision of the State Personnel Act. |
| 613120 | EPA aca Sal-Nfte- Rs | This minor account includes salary payments to full-time and part time employees for teaching summer school, Extension courses, and for administering a credit by exam@ examinations. Employee wages charged to this account are charged to a receipt supported BD-119 listed teaching position AND are exempt from the provision of the State Personnel Act. |
| 613130 | EPA acad Fac Sal-Fte | This minor account includes the base salary payments for full-time and part-time non-student employees for personal teaching services and who are being charged to one of the University’s budgeted FTE generated teaching positions. Employee wages charged to this account are exempt from the provisions of State Personnel Act. |
| 613140 | EPA teach Sal Of Std | This SL account includes the regular salary payments to part-time permanent undergrad or graduate students (not grad-assts) who are being charged to one of the University's budgeted FTE generated teaching positions. Employee wages charges to this are exempt from the provisions of the State Personnel Act. |
| 613150 | EPA Grad Teaching Asst Prg 101 ONLY | This subsidiary account includes the regular salary payments for teaching graduate assistants who are being paid from budgeted teaching positions exempt from provisions of the State Personnel Act. |
| 613175 | EPA Admin Grad Asst Prg 101 ONLY | |
| 613190 | EPA st Gr Res Adm As | This minor account includes the salary payments for part-time graduate assistants hired to provide research-administrative personal services and whose wages are charged to budgeted FTE generated teaching positions. Employee wages charged to this account are exempt from the provision of the State Personnel Act. |
| 613400 | EPA Teachers on Loan | This minor account includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor account is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary account. |
| 613410 | EPA teacher On Ln-Ap | This subsidiary account includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to account 613110, 613130, 613150 and 613170. |
| 613420 | EPA teacher On Ln-Rs | This subsidiary account includes the salary payments to full-time and part-time permanent and temporary employees occupying receipt supported teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing State agencies for which the original employing agency receives reimbursement. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to account 1312. |
| 613500 | EPA Severance Wages | This minor account includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute. |
| 613810 | EPA sal Reserves- Ap | This subsidiary account is used only for retaining employee compensation reserves for salary increases for appropriated EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement. |
| 613820 | EPA sal Reserves- Rs | This subsidiary account is used only for retaining employee compensation reserves for salary increases for receipt supported EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement. |
| Includes payments to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research or other positions subject to the State Personnel Act, payments to law enforcement officers who have the power of arrest and receive and additional 5% in retirement (see accounts 531530 - 531533). In the past, these four accounts were designated SPA LEO salaries and wages, but beginning with FY 2010, they may be used for any LEO salaries, either EPA or SPA, and for retaining budgeted reserves designated as salary increments for SPA employees. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement. | ||
| 612100 | SPAregular Salaries | This minor account includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary account. |
| 612090 | SPA LEO Salaries & Wages | This account includes salary payments to law enforcement officers. |
| 612110 | SPAreg Salary- Ap | This subsidiary account includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act. |
| 612120 | SPAreg Salary- Rs | This subsidiary account includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act. |
| 612170 | SPASUppl Leave W/C | This minor account includes payment of supplement sick Or vacation leave use for employees on workers comp. This account is not subject to retirement. |
| 612180 | SPABroyhill Tips | This account includes compensation received by employees in the form of a gratuity |
| 612200 | SPAovertime Payment | This major account includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour policy. Use a more descriptive subsidiary account. |
| 612210 | SPA Time-Limited Sal & Wages- Appro | This subsidiary account includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Includes all overtime payments for employees whose base salary is charged to account 612110. |
| 612220 | SPA Time-Lmtd Sal & Wages- Rec Supp | This subsidiary account includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Includes all overtime payments for employees whose base salary is charged to account 612120. |
| 612300 | SPA Prem Payments | This minor account includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary account. |
| 612310 | SPA Holiday Prem Pay | This subsidiary account includes payments of holiday premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. |
| 612320 | SPA Shift Prem Pay | This subsidiary account includes payments of shift premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. |
| 612390 | SPA Other Prem Pay | This subsidiary account includes payments of call-back premium pay and standby premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. |
| 612400 | SPA Employee on Loan | This minor account includes the salary payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor account is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary account. |
| 612410 | SPAemp Onloan- Ap | This subsidiary account includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to account 1211 with WH as 1141 and 1341. |
| 612420 | SPAemp Onloan- Rs | This subsidiary account includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary account is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to account 1212 with WH as 1141 and 1341. |
| 612500 | SPASeverance Wages | This minor account includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in section 5 of the Personnel Manual published by the North Carolina Office of State Personnel. |
| 612510 | SPASeverance Wages-Ap | This account includes severance salary continuation payments by the University for payments from State supported funds |
| 612520 | SPA Severance Wages-Rs | This account includes severance salary continuation payments by the University for payments from receipt supported funds |
| 612700 | SPA Longevity Pay | This minor account includes the special, lump-sum annual payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for qualifying, long-term, aggregate service as employees of the State of North Carolina. Use a more descriptive subsidiary account. |
| 612710 | SPAlongvity Pay- Ap | This subsidiary account includes the special, lump-sum, annual payments, to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary account includes all longevity payments to employees whose base salary is charged to account 612110. |
| 612720 | SPAlongvity Pay- Rs | This subsidiary account includes the special, lump-sum annual payments, to full-time and part-time permanent employees occupying authorized receipt supported positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary account includes all longevity payments to employees whose base salary is charged to account 612120. |
| 612800 | SPA Salary Reserves | This minor account includes the budget and salary reserves that are associated with the academic budget (Budget Code 16080) Purpose 251-Budget Symbol 12. |
| 612810 | SPAsal Reserves- Ap | This subsidiary account is used for retaining employee compensation reserves for automatic and merit salary increments for SPA appropriated employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement. |
| 612820 | SPAsal Reserves- Rs | This subsidiary account is used for retaining employee compensation reserves for automatic and merit salary increments for SPA receipt-supported employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement. |
| 614660 | SPAOT Payment- Rs | |
| 614670 | SPAshift Prem Pay | This subsidiary account includes payments of shift premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. |
| Payments to full time and part time employees who do not occupy authorized SPA or EPA positions and are hired on a temporary or substitute basis, and paid through the payroll system. | ||
| 614110 | Nonstud- Reg Wage-Ap | This subsidiary account includes the hourly rated base payments to temporary, non-student employees rendering personal services to an institution in state appropriated non-teaching position. |
| 614120 | Nonstud Reg- Wage-Rs | This subsidiary account includes the hour-rated base payments to temporary, non-student employees rendering personal services to an institution in receipt supported non-teaching positions. |
| 614180 | Nonstud Broyhill Tips | This account includes compensation received by employees in the form of a gratuity |
| 614200 | Nonstudent Overtime Pay | This minor account includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary account. |
| 614210 | Nonstud OT Pay- Ap | This subsidiary account includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy. |
| 614220 | Nonstud OT Pay- Rs | This subsidiary account includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy. |
| 6143XX | Nonstudent Premium Pay | This minor account includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary non-student employees in non-teaching positions. Use a more descriptive subsidiary account. |
| 614680 | Nonstud Prem Pay-Ap | This subsidiary account includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay. |
| 614690 | Nonstud Prem Pay- Rs | This subsidiary account includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay. |
| Student Temporary Wages | Payments to full time and part time employees who do not occupy authorized SPA or EPA positions and are hired on a temporary or substitute basis, and paid through the payroll system. | |
| 6145XX | Student Regular Wage | This minor account includes the hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of The University of North Carolina. The primary status of the person as a "student" as opposed to an "employee" is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from the University, and the University is exempt from FICA matchings on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year. Use a more descriptive subsidiary account. |
| 614510 | Student Reg Wage- Ap | This subsidiary account includes the hourly rated base payments to an institution's students who are temporarily employed in state appropriated non-teaching positions. |
| 614520 | Student Reg Wage- Rs | This subsidiary account includes the hourly rated base payments to an institution’s students who are temporarily employed in receipt supported non-teaching positions. |
| 614530 | Student Reg Wg- Cwsp | 0 |
| 614540 | Student Wage Pay | 0 |
| 614580 | Student Reg Wg- Tips | This account includes compensation received by employees in the form of a gratuity |
| 614600 | Student Overtime Pay | This minor account includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary account. |
| 614610 | Student OTpay- Ap | This subsidiary account includes the payments to state appropriated temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State-Wage Hour Policy. |
| 614620 | Student OTpay- Rs | This subsidiary account includes the payments to receipt supported temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy. |
| 614630 | Ws Stud OTpay-Rs | This subsidiary account includes the payments to work study Student employees in non-teaching positions for working time In excess of a standard week, subject to the State Wage-Hour Policy. |
| 614700 | Students Premium Pay | This minor account includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary student employees in non-teaching positions. Use a more descriptive subsidiary account. |
| 614710 | Student Prem Pay- Ap | This subsidiary account includes the payments to appropriated, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay. |
| 614720 | Student Prem Pay- Rs | This subsidiary account includes the payments to receipt supported, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay. |
| 614730 | Ws Stud Prem Pay-Rs | This subsidiary account includes the payments to work study student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay. |
| Payments to, or on behalf of, employees for awards, claims and settlements. In addition, this account should be used for payments of inmate labor and compensation to board members. Tort claims to employees should be recorded under "Other Expenses and Adjustments." | ||
| 615100 | Suggestionawards | This minor account includes costs incurred by the university of meritorious service awards bestowed on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees. Responsibility for program administration resides with the Department of Administration. This award was established in 1975 by North Carolina General Statute 143-340 (1). Program regulations are described in the Suggestion System Policy Manual. |
| 615310 | Emp moving exp-Txble | This minor account includes costs incurred by the university in connection with moving State employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual. |
| 615600 | Workers Compensation Budget Pool | |
| 615610 | Work Comp-Med Benefits-AP | Payments made under the Workers' Compensation Program for medical, surgical, hospital, nursing, rehabilitation services, medicines, medical travel, and medical supplies from state appropriated funds |
| 615620 | Work Comp-Med Benefits-RS | Payments made under the Workers' Compensation Program for medical, surgical, hospital, nursing, rehabilitation services, medicines, medical travel, and medical supplies from receipt supported funds |
| 615630 | Wkrcomp Temp Dis | Payments made under the workers' compensation program to compensate temporarily disabled employees for lost work time. |
| 615650 | Wkrcomp Partial Dis | Payments made to employees under the Workers' Compensation Program for disfigurements and permanent full and partial disabilities. |
| 615670 | Wkrcomp Death Ben | Payments made under the Workers' Compensation Program to surviving spouses and/or dependent children of deceased children and allowances for funeral services. |
| 615800 | Disability Benefits> 1 YR | This account includes payments for short term disability less than 1 year |
| 615810 | Disben- <1 Yr- Ap | This account includes payments for short term disability less than 1 year related to state appropriated funds |
| 615820 | Disben- <1 Yr- Rs | This account includes payments for short term disability less than 1 year related to receipt supported funds |
| 615830 | Disben Apns | |
| 615840 | Disben Rsns | |
| 615950 | Unclass Per Pymts | |
| 615990 | Change In Accrud Vac | This account is used by the University to record the net change in accrued vacation leave. |
| 617000 | Board Member Compensation | Payments for per diem and other allowances as referenced in State Statutes that are to be made in compensation of services rendered for which the receiver does not have to provide a record of expenditure to the granting agency. |
| Employer's share of social security, retirement, medical insurance, disability, unemployment and worker's compensation paid on behalf of state employees. This account is also used for retaining budgeted reserves for staff benefits which must be transferred to expenditure accounts prior to disbursement | ||
| 615500 | Unemployment Comp | Unemployment Compensation Payments made by the University to ESC |
| 615510 | Unemploymnt Comp- Ap | This account includes unemployment compensation paid by the University related to state appropriated funds |
| 615520 | Unemploymnt Comp- Rs | This account includes unemployment compensation paid by the University related to receipt supported fund |
| 618100 | Social Security | Social Security contributions by the University |
| 618110 | FICA Matching- Ap | Social Security contributions by the University related to state appropriated funds |
| 618120 | FICA Matching- Rs | Social Security contributions by the University related to receipt supported funds |
| 618130 | FICA Match-Work Comp | Social Security contributions by the University- Workers Comp |
| 618180 | FICA Matching- Tips | Social Security contributions by the University- Tips and gratuity |
| 618200 | State Retirement | Regular State Retirement payments |
| 618210 | TSERS Matching- Ap | This account includes the University's matching for retirement payments related to state appropriated funds |
| 618220 | TSERS Matching- Rs | This account includes the University's matching for retirement payments related to receipt supported funds |
| 618230 | OSBM Reserve 1.36 | State retirement reserve payments |
| 618280 | TSERS Match- Reimbur | State retirement matching reimbursements |
| 618300 | Medical Insurance | Medical Insurance Contributions |
| 618310 | Medins Matching- Ap | This account includes matching payments for medical insurance related to state appropriated funds |
| 618320 | Medins Matching- Rs | This account includes matching payments for medical insurance related to receipt supported funds |
| 618330 | Medins Match- Fte | |
| 618380 | Medins Match- Reimb | Reimbursements for Medical Insurance matching |
| 618520 | Reserve for Unfunded Benefits | Reserves for Staff Benefits |
| 618600 | Workers Comp Premium | Workers' Compensation premium payments |
| 618700 | TIAA Opt Retirement | Optional Retirement |
| 618710 | TIAA Ret Match- Ap | This account includes the University's matching payments for TIAA optional retirement related to state appropriated funds |
| 618720 | TIAA Ret Match- Rs | This account includes the University's matching payments for TIAA optional retirement related to receipt supported funds |
| 618730 | Valic Ret Match- Ap | This account includes the University's matching payments for Valic optional retirement related to state appropriated funds |
| 618740 | Valic Ret Match- Rs | This account includes the University's matching payments for Valic optional retirement related to receipt supported funds |
| 618750 | Linc Nat Ret Mtch-Ap | This account includes the University's matching payments for Lincoln Harris optional retirement related to state appropriated funds |
| 618760 | Linc Na+H1490l Ret Mtch-Rs | This account includes the University's matching payments for Lincoln Harris optional retirement related to receipt supported funds |
| 618770 | Fidelity Ret Mtch | This account includes the University's matching payments for Fidelity optional retirement |
| 618780 | TIAA Reimbursement | Reimbursements for TIAA matching |
| 618800 | Lawofcr Retirement | Employer payments for Law Enforcement Officer's retirement |
| 618810 | Leo Ret Matching- Ap | This account includes the University's matching payments for Law Enforcement Officers related to state appropriated funds |
| 618820 | Leo Ret Matching- Rs | This account includes the University's matching payments for Law Enforcement Officers related to receipt supported funds |
| 618880 | Leo Ret Match- Reimb | Reimbursements for LEO retirement matching |
| 618900 | Staff Benefits Res | Reserves for Staff Benefits |
| 618910 | Staff Benefit Res-Ap | Reserves for Staff Benefits state appropriations |
| 618920 | Staff Benefit Res-Rs | Reserves for Staff Benefits receipt supported |