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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: The following abbreviations are used throughout this section:

[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: See also ORS 240.200, ORS 240.205, and OAR Chapter 580, Division 20 - Oregon University System, Academic Classification and Compensation.
10102 Staff - Unclassified Salaries - Faculty
Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, faculty employees in permanent positions connected to employee classes UA, UB, UC, UD, UX and XX. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).
10103 Staff - Unclassified Salaries - Non-Faculty
Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, non-faculty employees in permanent positions connected to employee classes UE, UF, UG, UH, UV, UW and UY. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).
10105 Foreign Assignment - Unclassified Salaries
Basic salary for persons on long-term international assignments. International sponsored projects call for a clear distinction between salaries of those paid for on-campus work and those paid on long-term international assignments.
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.
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.
10112 Staff-Unclassified Teach/Rsch <.5
To record salary/wages for academic faculty employed less than half-time.
10113 Staff-Unclassified Repr Non-Fac .5+
To record salary/wages for Unclassified Represented Academic Professionals
10123 Sabbatical Leave
Payment of a fixed percentage of salary while on sabbatical leave.

[2] Unclassified Pay

Unclassified pay accounts are used for supplemental pay types for unclassified personnel including academic wages for non-permanent contracts and for services rendered during summer term.
10201 Unclassified Overload Pay - Instructional
Special or additional pay to compensate unclassified staff members for instructional services rendered that exceed full-time employment (e.g., when additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract period is shorter than 12 months, the provision applies only for the months to which the contract pertains. This pay is not considered salary for retirement purposes.
10202 Unclassified Overload Pay - Non-Instructional
Special or additional pay to compensate unclassified staff members for non-instructional services rendered in excess of full-time employment (e.g., when the additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract is shorter than 12 months, this provision applies only for the months to which the contract pertains.
10203 Summer Unclassified Pay - Instructional
Pay to nine-month unclassified staff members who serve in instructional capacities during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use either code 10201 - Supplemental Unclassified Pay - Instructional.
10204 Summer Unclassified Pay - Non-Instructional
Pay to nine-month unclassified staff members serving in a non-instructional capacity during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use code 10202 - Supplemental Unclassified Pay - Non-Instructional.
10205 Previous Fiscal Year Unclassified Salary
Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.
10207 Unclassified Employee Awards
Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.
10208 Unclassified Retirement Incentive Payment
Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.
10209 Other Unclassified Pay
Pay to unclassified employees for services not covered by their appointments that do not exceed full-time employment for the months to which the contract pertains. This code can include pay to board members, teachers supervising student teachers for non-instructional services, adjunct faculty and 1039 hour appointments.
10211 Unclassified Vacation Pay
Payments for accrued vacation to unclassified employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month Unclassified appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements. Amounts paid using this account code are taxed at the supplemental rate.
10215 Commuting - State Vehicle
This code is used to report the non-cash income resulting from an employee's personal use of a state-owned vehicle for commuting. This non-cash income is subject to income and Social Security taxes. It is not considered salary for retirement purposes.
10216 Employee Discounts on Services
Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an OUS employee and the cost to a non-OUS employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees, discounted faculty or staff season tickets to athletic events, and tuition reduction benefits. This income is not considered salary for retirement purposes.
10217 Moving Expenses - Taxable
Direct reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Use this code for reimbursements paid directly to the employee. The employee will receive a check for the net amount after taxes are withheld. Amounts paid using this account code are taxed at the supplemental rate. For reimbursement to an outside vendor on behalf of the employee, see account code 10780 - Employee Moving Expenses Taxable. (See account code 10790 for non-taxed moving expense reimbursements.) For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.
10220 Post-Differential Unclassified Pay
Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.
10221 Sunday Pay - Unclassified
Sunday premium pay is to be used for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. It is authorized by 5 U.S.C.5546 and is specified in U.S. Agency for International Development (USAID) Handbook 26. Sunday premium pay is authorized for any full-time employee whose basic workweek includes any work time on Sunday. Premium pay is at a rate equal to 25% of the rate of basic pay for each regular hour of Sunday work.
10230 Sea Pay
Premium pay to OSU unclassified employees who have no professional rank, such as research assistants, for each day at sea in excess of six consecutive days.
10231 Unclassified FLSA Overtime
Used to record unclassified overtime pay due to FLSA requirements.
10232 Comp Time Payoff - Unclassified
For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.
10233 Unclassified -- FLSA Shift Differential
To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.
10234 FLSA Overtime on Premium Pay - Unclassified
To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.
10240 Unclassified Perquisites
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.
10251 Unclassified Cash Allowance-Taxable
Cash allowances paid to unclassified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.

[3] Classified Salaries

Classified salary account codes are used for expenditures of salaries and wages to classified employees in budgeted positions.
10301 Staff - Classified Salaries
Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment.

This code excludes the following:

[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).
10406 Lump Sum Back Pay - Classified
This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.
10409 Other Classified Pay
Pay for services not identified by position in the original or currentbudget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.
10410 Temporary Employees Pay
Pay for services of temporary employees.
10411 Vacation Pay
Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation(see account code 10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.
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.
10413 Pay in Lieu of State-Paid Retirement
Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.
10414 Work Out-of-Class
Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.
10415 Shore Leave Pay
Pay for shore leave earned by OSU ships' crew members when the ships are out of home port. The accrual rate and use of shore leave are specified under bargaining agreement provisions.
10416 Bilingual Differential Pay
Differential pay to employees who have been recruited, and fill positions, requiring biligual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.
10417 Employee Award
Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.
10418 Retroactive Overtime - Overtime Subject Employees - Classified
Pay to an eligible classified employee who worked more than 40 hours ina work week and was paid at a straight time rate for those excess hours. Note: This code is used only for the additionalone-half rate in overtime pay.
10419 FLSA Overtime on Premium Pay
Pay for time worked during which an employee satisfies these criteria:
10420 Penalty Pay - Call-Back
Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employees regular rate of pay.
10421 Overtime - Classified
Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.
10422 Holiday Worked - Classified
Pay for work on an official state-designated holiday when paid in cash in lieu of time off. Pay is calculated at one and one-half times the rate entered.
10424 Weekend Differential
Weekend differential pay for employees who work an extra Saturday or Sunday shift in a four-week block of shifts. This type of pay is calculated at 10% of base pay.
10425 SEIU/OPEU Electrician Differential
Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.
10429 Holiday Pay Premium - SEIU/OPEU Flex Schedule
Compensation to SEIU/OPEU employees on a flex schedule working on a holiday when the flex hours worked exceed eight hours. Pay for the flex hours less the regular hours is recorded with this account code. Pay is calculated at one and one-half times the rate entered.
10431 Penalty Pay
Penalty pay to classified employees under bargaining agreement provisions for reporting time changes (reporting compensation) and early release from work (show up compensation).
10432 Special Duty Pay
Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.
10433 Lead-Work Differential
Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.
10434 Shift Differential Pay - Evening
Premium pay for evening work, also referred to as the swing shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435, - Shift Differential Pay.
10435 Shift Differential Pay
Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential:
10436 Stand-By/On-Call Pay
Pay to classified employees for stand-by (or on-call) time. The following apply:
10437 Geographic Area Pay
Pay to non-resident classified employees for work performed in a geographical area requiring differential pay. The amount of the differential pay cannot exceed 25% of the employee's base rate of pay.
10438 Shift Differential Pay - Night
Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.
10439 Holiday On-Call Pay
Pay to classified employees for whom collective bargaining unit agreements provide a different rate of pay for on-call pay during a holiday. If no special rate is specified, use code 10436 - Standby/On-call Pay.
10440 Classified Perquisites
Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.
10442 Premium Differential - Extra Shifts
Premium Differential - Extra Shifts
10446 Charge Differential
Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.
10451 Classified Cash Allowance-Taxable
Cash allowances paid to classified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.
10480 Special Campus Security Differential
Premium pay to employees who are designated as special campus security officers (ORS 352.385).
10481 Nuclear Reactor License Differential
Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.
10482 SEIU/OPEU Retention Differential
An additional 10% differential or bonus will be paid to trade employees at Portland State University under a letter of agreement with SEIU/OPEU. The bonus pay will be added to an employees' base rate for the purposes of calculating overtime and will be included in the employees monthly paycheck. Payment is subject to normal tax withholdings.
10483 Differential, Confined Space
Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.
10484 Differential, Campus Dispatcher
An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the telecommunicator training offered at the Department of Public Safety and Standards and Training.
10485 Differential, Vet Tech
An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.
10486 Differential, Early Chldhd Spcl Ed
A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.

[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.
10503 Federal Work Study Program - Student
Pay to students employed under the Federal Work Study Program.
10504 TechWork Program
Pay for students receiving funds from the University of Oregon LEarn Program, based on financial need. This program provides funds to students selected to participate and is intended as a work experience/learning opportunity to work closely with UO faculty.
10507 Student Employee Awards
Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)
10510 Non-OUS Student
Pay to students not enrolled in any OUS institution. (See 10501 - Student Pay - Regular, for OUS enrolled students)
10518 Retroactive Overtime- Student
Pay to an eligible student employee who worked more than forty hours in a work week and was already paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.
10520 Overtime - Non-OUS Student
Pay for overtime worked, to student employees not enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
10521 Overtime - OUS Student
Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
10540 Student Perquisites
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.

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

These codes cover salary and pay for the following:
10609 Pharmacy Clinical Fellows
Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.
10610 D.V.M. Clinicians
Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.
10612 Graduate Administrative Assistants
Pay to graduate administrative assistants. This code should not be used for stipends or other support expenditures.
10620 Graduate Teaching Assistants
Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10621 FWSP Graduate Teaching Assistants
Pay to graduate teaching assistants employed under the FWSP.
10622 GTA Requiring Fee Remission Subsidy
Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)
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.
10625 Summer-Graduate Research Assistants
Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.
10627 Summer GTA Requiring Fee Remission Subsidy
Pay to nine-month graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate teaching assistants who are on 12-month appointments (see account code 10622 - GTA Requiring Fee Remission Subsidy).
10628 Summer GTR Requiring Fee Remission Subsidy
Pay to nine-month graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate research assistants who are on 12-month appointments (see account code 10632 - GRA Requiring Fee Remission Subsidy).
10629 Other Graduate Assistant Pay
Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.
10630 Graduate Research Assistants
Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10631 FWSP Graduate Research Assistants
Pay to graduate research assistants employed under the FWSP.
10632 GRA Requiring Fee Remission Subsidy
Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).
10633 Compressed CTR Additional Grad Pay
Compressed CTR Additional Grad Pay
10639 Other Clinical Fellow Pay
Special or additional pay to clinical fellows for services related to their appointments.
10640 Perquisites- Clinical Fellows and Graduate Assistants
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.

[7] Benefit Compensation

Taxable and non-taxable benefits paid on behalf of or directly to employees as a result of specified qualifying circumstances.
10752 Domestic Partner Benefit Taxable
The imputed tax value of benefit premiums attributable to domestic partner coverage.
10780 Employee Moving Expense- Taxable (W-2 Reportable)
Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses.
10781 Temporary Living & Supplemental Allowance-Employee (W-2 Reportable)
Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move.
10782 Settling-In Allowance- Employee (W-2 Reportable)
Lump-sum payment to an employee, in lieu of moving expenses, for the purpose of establishing a new place of residence while the employee is working on a project away from his or her home station.
10783 Storage of Household Goods-Employee (W-2 Reportable)
Expenditures for the storage of household goods and personal effects of an employee while the employee is working on a project away from his or her home station.
10784 Dependent Assistance Tuitition & Fees-Employee (W-2 Reportable)
Payments to non-OUS institutions for tuition and fees for dependents of employees. The expenditure may be a direct payment to the institution or a reimbursement to the employee.
10785 Dependent Assistance - Other-Employee (W-2 Reportable)
Payment to, or on behalf of, an employee for living costs of the employee's dependents while the employee is working on a project away from the employee's home station and is separated from his or her dependents.
10786 Utilities and Maintenance - Employee (W-2 Reportable)
Expenditures for utilities and maintenance of an employee's temporary residence paid to, or on behalf of, the employee while working on a project away from his or her home station.
10787 Housing Rentals-Employee (W-2 Reportable)
Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee.
10788 Cost-of-Living/Post Allowance-Employee (W-2 Reportable)
Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement.
10790 Moving-Employee-Non-Taxable (W-2 Reportable)
Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.

[8] Other Payroll Expenses

Expenditures for employee benefits, payroll and personnel assessments, accrued leaves and graduate fee remissions.

[a] Other Payroll Expenses

The following OPE accounts are to be used to record OPE expenditures for all employees, based on class, for the following:
10903 OPE JV Adjustment
OPE JV Adjustment
10911 OPE Unclassified
OPE Unclassified - Replaced by accounts 10964 thru 10968 effective July 1, 2007. Account 10911 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10913 OPE Classified
OPE Classified - Replaced by accounts 10974 thru 10978 effective July 1, 2007. Account 10913 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10915 OPE Student
OPE Student - Replaced by accounts 10984 thru 10988 effective July 1, 2007. Account 10915 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10916 OPE Grad Assistants and Fellows
OPE Grad Assistants and Fellows - Replaced by accounts 10994 thru 10998 effective July 1, 2007. Account 10916 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10950 OPE Grad Remission/Benefit/Subsidy
OPE Grad Remission/Benefit/Subsidy
10960 OPE Unclassified
OPE Unclassified
10964 OPE Unclassified Health/Life
OPE Unclassified Health/Life
10967 OPE Unclassified Retirement
OPE Unclassified Retirement
10968 OPE Unclassified Other
OPE Unclassified Other
10970 OPE Classified
OPE Classified
10974 OPE Classified Health/Life
OPE Classified Health/Life
10977 OPE Classified Retirement
OPE Classified Retirement
10978 OPE Class Other
OPE Class Other
10980 OPE Student
OPE Student
10984 OPE Student Health/Life
OPE Student Health/Life
10987 OPE Student Retirement
OPE Student Retirement
10988 OPE Student Other
OPE Student Other
10990 OPE Grad Assist and Fellows
OPE Grad Assist and Fellows
10994 OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
10997 OPE Graduate Assistants and Fellows (Grad Assist) Retirement
OPE Graduate Assistants and Fellows (Grad Assist) Retirement
10998 OPE Graduate Assistants and Fellows (Grad Assist) Other
OPE Graduate Assistants and Fellows (Grad Assist) Other

[b] Other Payroll Expenses - Payroll System Adjustments

10904 Other Payroll Expenses (OPE) JV Adjustment Health/Life
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10907 Other Payroll Expenses (OPE) JV Adjustment Retirement
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10908 Other Payroll Expenses (OPE) JV Adjustment Other
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10909 Other Payroll Expenses (OPE) JV Adjustment
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code. - This account is replaced by accounts 10904, 10907 & 10908 effective July 1, 2007. Account 10909 has been terminated effective July 1, 2007.

[c] Accrued Leave

10930 OPE Accruals
OPE Accruals
10931 Accrued Vacation Leave
Charges to operating funds to record compensated absences liability for accrued vacation leave.
10932 Accrued Sick Leave
Charges to operating funds to record compensated absences liability for accrued sick leave.
10933 Accrued Compensatory Leave
Charges to operating funds to record compensated absences liability for accrued compensatory leave.
10934 Accrued Deferred Comp (Unfunded)
Accrued Deferred Comp (Unfunded)
10935 Accrued Employee Termination Exp
Accrued Employee Termination Exp

[d] Graduate Fee Remission/Benefit/Subsidy

These codes are used to record expenditures for all graduate assistants' fee remittance costs.
10941 Graduate Assistant Health Insurance Benefit
For recording graduate assistant health insurance benefit costs in the 'Other Payroll Expenses' account series when processed though FIS. See account 10994 if processing through HRIS.
10951 Graduate Assistant Fee Remissions
Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term.
10952 Graduate Assistant Fee Remission Subsidy
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).
10953 Graduate Assistant Fee Remission Subsidy-Summer
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).
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