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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

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: The following abbreviations are used throughout this section:

[1] Unclassified Salaries

[2] Unclassified Pay

[3] Classified Salaries

[4] Classified Pay

[5] Student Pay

Student pay account codes are used for expenditures wages to student employees. Codes are provided for both OUS and non-OUS students as well as for students participating in the FWSP. This series of codes excludes graduate students with Unclassified appointments. For such students, see the following codes:
10501 Student Pay - Regular
Pay to students, enrolled in OUS institution(s), who perform work for the institution.  See 10510 - Non-OUS Student, for student employees enrolled in a non-OUS institution.

[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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