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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Section 02.11H: Account Codes -- Employee Related and 1099 Reportable Expenses (285XX)

[1] Services and Supplies -- Employee Related

28502 Overtime Meal Allowance (W-2 Reportable)

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (see FASOM 11.02A[3])

28510 Moving Expenses - Non-Employee - Taxable (tax reportable)
Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.
28520 Disbursement of Wages to Survivor (tax reportable)
Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.
28521 Early Retirement - Health Care (tax reportable)
Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.
28530 Voluntary Cancellation of Employment Contract - Academic (tax reportable)
Payment made as consideration for voluntary cancellation of an academic employment contract.
28531 Royalty Payments (tax reportable)
Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.
28532 Hiring Incentive (W-2 Reportable)
One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2.
28533 Bicycle Commuter Reimbursement
Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.
28540 Dependent Assistance - Tuition and Fees - Non-Employee (tax reportable)
Payments to non-OUS institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee.
28541 Dependent Assistance - Other - Non-Employee (tax reportable)
Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents.
28542 Temporary Living and Supplemental Allowance - Non-Employee (tax reportable)
Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move.
28543 Settling-In Allowance Payment - Non-Employee (tax reportable)
Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station.
28544 Storage of Household Goods - Non-Employee (tax reportable)
Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station.
28547 Ins Benefits-Non-Empl (reportable)
Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.
28555 Employee Assistance - Contract Services (Tax Reportable)
Expenditures for employee assistance programs such as mental health counseling.
28590 Federal CWSP - Off-Campus Cost Share
Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.


For Related Account Code Sections, see also:
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