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
[2] Unclassified Pay
[3] Classified Salaries
[4] Classified Pay
These codes record supplemental and miscellaneous non-budgeted payments. These include vacation payout, overtime, differentials (shift, lead-worker, and work out-of-class) and special pay (penalty pay, special duty, stand-by/on-call and pay in lieu of retirement).
10412 Compensatory Pay
Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.
[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
