Controller's Division OUS Fiscal Policy Manual

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Section 02.10: Account Codes -- Personal Services (10100-19999)

General

This group of account codes applies to all payroll expenditures. It is divided into eight categories:

• Unclassified salaries
• Unclassified pay
• Classified salaries
• Classified pay
• Student pay
• Salaries and pay to clinical fellows and graduate assistants
• Benefit compensation
• Other payroll expenses for fringe benefits paid by the state

The following abbreviations are used throughout this section:

• FWSP- Federal Work Study Program
• OPE- Other payroll expenses
• SEIU/OPEU- Service Employees International Union/Oregon Public Employees Union
• PEBB- Public Employees Benefit Board

[1] Unclassified Salaries

Unclassified salary account codes are used only for current fiscal year pay to unclassified personnel. For previous fiscal year pay, use code 10205 - Previous Fiscal Year Unclassified Salary.

Unclassified positions include the following e-classes:

• UA Unclassified Teaching/Research 9-11 mo, 0.5+ FTE
• UB Unclassified Teaching/Research 12 mo, 0.5+ FTE
• UC Unclassified Teaching/Research 9-11 mo, < 0.5 FTE
• UD Unclassified Teaching/Research 12 mo, < 0.5 FTE
• UE Unclassified Non-Teaching 9-11 mo, 0.5+ FTE
• UF Unclassified Non-Teaching 12 mo, 0.5+ FTE
• UG Unclassified Non-Teaching 9-11 mo, < 0.5 FTE
• UH Unclassified Non-Teaching 12 mo, < 0.5 FTE
• UV Unclassified Wage Appointment Salaried
• UW Unclassified Wage Appointment Hourly
• UX OSU Federal Faculty 12 mo, 0.5+ FTE
• UY OSU Federal Non-Faculty 12 mo, 0.5+ FTE
• XX Other Unpaid

See also ORS 240.200, ORS 240.205, and OAR Chapter 580, Division 20 - Oregon University System, Academic Classification and Compensation.

10107 Other Unclassified Salary - Stipend

Salary paid to unclassified staff members for services that are part of their appointment in addition to their regular salary (e.g., department chair). This account code should be used for regular, recurring payments. For non-recurring payments see account 10108 - Other Unclassified Salary - Award.

[2] Unclassified Pay

[3] Classified Salaries

[4] Classified Pay

[5] Student Pay

[6] Salaries and Pay to Clinical Fellows and Graduate Assistants

[7] Benefit Compensation

[8] Other Payroll Expenses

[a] Other Payroll Expenses

[b] Other Payroll Expenses - Payroll System Adjustments

[c] Accrued Leave

[d] Graduate Fee Remission/Benefit/Subsidy

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