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.

10108 Other Unclassified Salary - Award

Salary paid to unclassified employees for non-recurring supplemental pay (e.g. teaching awards or faculty excellence awards). Payments are considered supplemental pay and should not be considered part of their base salary. For recurring payments see 10107 - Other Unclassified Salary - Stipend.

[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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