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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

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

These codes cover salary and pay for the following:
10623 Summer Graduate Teaching Assistants
Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.

[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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