Expenditure Accounts for Appalachian
Table of
Contents
This object class includes all payments for personal services to permanent, temporary, and other employees, and the cost of fringe benefits relating to such employees. Also, this object class includes the costs of personal services rendered by individuals, firms, and agencies functioning as independent contractors and the amounts paid to holders of assistantships, e.g., teaching assistants and research assistants, as compensation for services rendered. Use a more descriptive major object.
611XXX EPA NONTEACHING SAL
This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act. Use a more descriptive minor object.
6111XX EPA REGULAR SALARIES
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act. Use a more descriptive subsidiary object.
611110 EPA ADMINISTRATIVE APPROPRIATED REGULAR SALARY
This minor object includes the State appropriated base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act.
611120 EPA ADMINISTRATIVE RECEIPTS SUPPORTED SALARY
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act and whose salaries are receipt supported. This minor object includes salary payments to C&G employees paid from an ASU position.
611130 EPA ADM REG SLA-NFTE
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent non-teaching positions whose salaries are State Appropriated but not allocated according to FTE generated at ASU.
611140 EPA ADMINISTRATIVE SALARY PAYMENTS TO NON-ASU EMPLOYEES--INCLUDING CONTRACT & GRANT PAYMENTS
This minor object includes the salary payments for non-teaching personal services to part-time employees (including contracts & grants, camps, etc) who are not otherwise being paid from ASU positions and who are exempt from provisions of the State Personnel Act. This object is used only to make payments to employees who are NOT being paid on UPPS from other authorized positions--not associated with ASU other than for these payments.
611150 EPA ADMINISTRATIVE REGULAR PAY FOR STUDENT AIDES
This minor object includes the appropriated base salary payments to non-teaching part-time permanent student employees (who are not graduate assistants) who are exempt from the provisions of the State Personnel Act.
611160 EPA ADM-MANUAL CHECK
611170 EPA SUPPLEMENTAL LEAVE--WORKERS COMPENSATION
This minor object includes supplemental payments for Sick or vacation leave taken by EPA administrative employees who are on worker's compensation. Payments charged to this object are not subject to retirement withholding & matching.
611180 EPA ADMINISTRATIVE SUPPLEMENTAL SALARY PAYMENTS TO EMPLOYEES CURRENTLY PAID BY ASU AND NOT PAID FROM ANAUTHORIZED POSITION--INCLUDING CONTRACT & GRANT PAYMENTS
This minor object includes receipts supported salary payments to current ASU employees for non-teaching personal services provided to ASU Contracts & Grants, camps, etc. where there are no authorized positions established for such payments. Employee wages charged to this object are exempt from the provisions of the State Personnel Act.
611190 EPA ADMINISTRATIVE REGULAR PAY FOR GRADUATE ASSISTANTS
This minor object includes the appropriated base salary payments to part-time graduate assistants hired through the Graduate Studies Office for non-teaching personal services. Employee wages charged to this object are exempt from provisions of the State Personnel Act.
6114XX EPA EMPLOYEE ON LOAN
This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provision of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
611410 EPA EMP ON LOAN AP
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursements. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to object 1111, 1114 and 1118.
611420 EPA EMP ON LOAN RS
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to objects 1112, 1113, and 1115.
611500 EPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized non-teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.
611510 EPA SEVRNCE WAGES-AP
611520 EPA SEVRNCE WAGES-RS
6116XX COURTESY CAR COMP
611620 COURTESY CAR COMP
This object is used to capture dollar equivalent for courtesy car use. The amount is recorded on the payroll register to be included with the employees' W-2 at year end.
611630 EMPLOYEE DISCOUNT
This object is used to capture dollar equivalent on Admission tickets or other services. The amount is Recorded on the payroll register to be included with the employee's W-2 at year end.
611640 LODGING
This object is used to capture value of lodging furnished to employees. The amount is recorded on the payroll register. To be included with the employee’s W-2 at year end.
611650 NON CASH IMPUTED INCOME
612XXX SPA EMPLOYEE SALARY
This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive minor object.
6121XX SPA REGULAR SALARIES
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary object.
612090 SPA LEO SALARY AND WAGES
612110 SPA REG SALARY, AP
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act.
612120 SPA REG SALARY, RS
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act.
612170 SPA SUPL LEAVE WORKERS COMP
This minor object includes payment of supplement sick Or vacation leave use for employees on workers comp. This object is not subject to retirement.
612180 SPA BROYHILL TIP
6122XX SPA OVERTIME PAYMENT
This major object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour policy. Use a more descriptive subsidiary object.
612210 SPA OT PAYMENT, AP
This subsidiary object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Includes all overtime payments for employees whose base salary is charged to object 1211.
6123XX SPA PREM PAYMENTS
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary object.
612310 SPA HOLIDAY PREM PAY
This subsidiary object includes payments of holiday premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
612320 SPA SHIFT PREM PAY
This subsidiary object includes payments of shift premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
612390 SPA OTHER PREM PAY
This subsidiary object includes payments of call-back premium pay and standby premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
6124XX SPA EMPLOYEE ON LOAN
This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
612410 SPA EMP ON LOAN, AP
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to object 1211 with WH as 1141 and 1341.
612420 SPA EMP ON LOAN, RS
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to object 1212 with WH as 1141 and 1341.
612500 SPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in section 5 of the Personnel Manual published by the North Carolina Office of State Personnel.
612510 SPA SEVRNCE WAGES-AP
612520 SPA SEVRNCE WAGES-RS
6127XX SPA LONGEVITY Pay
This minor object includes the special, lump-sum annual payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for qualifying, long-term, aggregate service as employees of the State of North Carolina. Use a more descriptive subsidiary object.
612710 SPA LONGVITY PAY, AP
This subsidiary object includes the special, lump-sum, annual payments, to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary object includes all longevity payments to employees whose base salary is charged to object 612110.
612720 SPA LONGVITY PAY, RS
This subsidiary object includes the special, lump-sum annual payments, to full-time and part-time permanent employees occupying authorized receipt supported positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary object includes all longevity payments to employees whose base salary is charged to object 612120.
6128XX SPA SALARY RESERVES
This minor object includes the budget and salary reserves that are associated with the academic budget (Budget Code 16080) Purpose 251-Budget Symbol 12.
612810 SPA SAL RESERVES, AP
This subsidiary object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA appropriated employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement.
612820 SPA SAL RESERVES, RS
This subsidiary object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA receipt-supported employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement.
613XXX EPA TEACHING SALARY
This major object includes the salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Use a more descriptive minor object.
6131XX EPA ACADEMIC SALARY
This minor object includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Use a more descriptive subsidiary object.
613100 EPA ACADEMIC SALARY
613110 EPA ACADEMIC SAL NFTE AP
This minor object includes the base salary payments for full-time and part-time permanent or temporary administrative non-student employees occupying State appropriated FTE generate teaching positions. Employee wages charged to this object are exempt from the provision of the State Personnel Act.
613120 EPA RECEIPT SUPPORTED NFTE ACAD SALARY
This minor object includes salary payments to full-time and part time employees for teaching summer school, Extension courses, and for administering a credit by exam@ examinations. Employee wages charged to this object are charged to a receipt supported BD-119 listed teaching position AND are exempt from the provision of the State Personnel Act.
613130 EPA BUDGETED-FTE TEACHING POSITION FACULTY SALARY
This minor object includes the base salary payments for full-time and part-time non-student employees for personal teaching services and who are being charged to one of the University’s budgeted FTE generated teaching positions. Employee wages charged to this object are exempt from the provisions of State Personnel Act.
613140 EPA TEACHING SALARY OF STUDENTS
This SL object includes the regular salary payments to part-time permanent undergrad or graduate students (not grad-assts) who are being charged to one of the University's budgeted FTE generated teaching positions. Employee wages charges to this are exempt from the provisions of the State Personnel Act.
613150 EPA TEACHING SALARY OF GRADUATE ASSISTANTS
This subsidiary object includes the regular salary payments for teaching graduate assistants who are being paid from budgeted teaching positions exempt from provisions of the State Personnel Act.
613190 EPA STUDENT GRADUATE RESEARCH ADMIN. ASST WAGES
This minor object includes the salary payments for part-time graduate assistants hired to provide research-administrative personal services and whose wages are charged to budgeted FTE generated teaching positions. Employee wages charged to this object are exempt from the provision of the State Personnel Act.
6134XX EPA TEACHERS ON LOAN
This minor object includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
613410 EPA TEACHER ON LN-AP
This subsidiary object includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to object 613110, 613130, 613150 and 613170.
613420 EPA TEACHER ON LN-RS
This subsidiary object includes the salary payments to full-time and part-time permanent and temporary employees occupying receipt supported teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing State agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to object 1312.
613500 EPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.
613500 EPA SEVERANCE WAGES
6138XX EPA SALARY RESERVES
This minor object is used only for retaining employee compensation reserves for salary increases for EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
613810 EPA SAL RESERVES, AP
This subsidiary object is used only for retaining employee compensation reserves for salary increases for appropriated EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
613820 EPA SAL RESERVES, RS
This subsidiary object is used only for retaining employee compensation reserves for salary increases for receipt supported EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
614XXX TEMP EMPLOYEE WAGES
This major object includes the hourly-rated wage and other payments for personal services of temporary employees. Use a more descriptive minor object.
6141XX NONSTUDENT REG WAGES
This minor object includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions. Use a more descriptive subsidiary object.
614110 NONSTD, REG WAGE-AP
This subsidiary object includes the hourly rated base payments to temporary, non-student employees rendering personal services to an institution in state appropriated non-teaching position.
614120 NONSTD REG, WAGE-RS
This subsidiary object includes the hour-rated base payments to temporary, non-student employees rendering personal services to an institution in receipt supported non-teaching positions.
614180 NONSTD BROYHILL TIPS
6142XX NONSTUD OVERTIME PAY
This minor object includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary object.
614210 NONSTD OT PAY, AP
This subsidiary object includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
614220 NONSTD OT PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
6143XX NONSTUD PREMIUM PAY
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary non-student employees in non-teaching positions. Use a more descriptive subsidiary object.
614310 NONSTD PREM PAY-AP
This subsidiary object includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614320 NONSTD PREM PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
6145XX STUDENT REGULAR WAGE
This minor object includes the hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of The University of North Carolina. The primary status of the person as a "student" as opposed to an "employee" is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from the University, and the University is exempt from FICA matchings on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year. Use a more descriptive subsidiary object.
614510 STUDENT REG WAGE, AP
This subsidiary object includes the hourly rated base payments to an institution's students who are temporarily employed in state appropriated non-teaching positions.
614520 STUDENT REG WAGE, RS
This subsidiary object includes the hourly rated base payments to an institution’s students who are temporarily employed in receipt supported non-teaching positions.
614530 STUDENT REG WG, CWSP
614540 STUDENT WAGE PAYMENTS
614580 STUDENT REG WG, TIPS
6146XX STUDENT OVERTIME PAY
This minor object includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary object.
614610 STUDENT OT PAY, AP
This subsidiary object includes the payments to state appropriated temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State-Wage Hour Policy.
614620 STUDENT OT PAY, RS
This subsidiary object includes the payments to receipt supported temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
614630 STUDENT OT PAY, RS
This subsidiary object includes the payments to work study Student employees in non-teaching positions for working time In excess of a standard week, subject to the State Wage-Hour Policy.
6147XX STUDENTS PREMIUM PAY
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary student employees in non-teaching positions. Use a more descriptive subsidiary object.
614710 STUDENT PREM PAY, AP
This subsidiary object includes the payments to appropriated, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614720 STUDENT PREM PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614730 STUDENT PREM PAY, RS
This subsidiary object includes the payments to work study student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
615XXX SPEC PERSONNEL PAY
This major object includes payments to (or on behalf of) employees (or former employees) for purposes related to the rendering of personal services by such persons.
615100 SUGGESTION AWARDS
This minor object includes costs incurred by the university of meritorious service awards bestowed on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees. Responsibility for program administration resides with the Department of Administration. This award was established in 1975 by North Carolina General Statute 143-340 (1). Program regulations are described in the Suggestion System Policy Manual.
6153XX EMPLOYEE MOVING EXP
This minor object includes costs incurred by the university in connection with moving State employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual.
739200 EMPLOYEE MOVING EXPENSE NONTAXABLE
615310 EMPLOYEE MOVING EXP-TXBLE
786800 TORT CLAIMS
This minor object includes payments by the university of tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291.
6155XX UNEMPLOYMENT COMP
This minor object includes payments by the university to the State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of the university. The program is authorized by North Carolina General Statutes Chapter 96. Program benefits are described in the State Personnel Manual.
615510 UNEMPLOYMNT COMP, AP
This subsidiary object includes an institution's payments to state and federal agencies for unemployment compensation costs for state appropriated employees.
615520 UNEMPLOYMNT COMP, RS
This subsidiary object includes an institution's payment to state and federal agencies for unemployment compensation costs for receipt supported employees.
6156XX WORKERS COMP BENEFIT
This minor object includes payments by the university of worker's compensation benefits to employees (or to third partied on behalf of employees) who suffer disability (or death) from covered accidents or occupational diseases arising out of or in the course of employment. The State's self-insured program is administered by The North Carolina Industrial Commission in the Department of Commerce, and benefits (or claims) are paid in accordance with North Carolina General Statutes Chapter 97. Some program information is provided in Section 5 of the State Budget Manual. (Payments of premiums to private insurers are identified in minor object of expenditure 1860 Workers Compensation Premiums.)
615610 WKR COMP MED BNFT-AP
This subsidiary object includes an institution’s payments for medical, surgical, hospital, nursing and rehabilitation services, medicines and medical supplies.
615620 WKR COMP MED BNFT-RS
615630 WKR COMP TEMP DIS
This subsidiary object includes payments under the workers comp program to compensate temp disabled employees for lost work-time.
615650 WKR COMP PARTIAL DIS
This includes payment for disfigurement and permanent partial disability ratings given at the end of the healing period.
615670 WKR COMP DEATH BEN
This includes compensation paid to a surviving spouse or dependent child and allowance for funeral expense.
6157XX RETIREMENT SUPPL
This minor object includes the monthly payments by the university of special separation allowances to retired law enforcement officers of the institution who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers. These payments are authorized by North Carolina General Statute 143-166.41, effective July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree's attainment of age 62.
615710 RETIREMENT SUPPL
6158XX DISABILITY BENEFITS
This minor object includes payments of disability benefits to employees in accordance with the Disability Income Plan of North Carolina.
615800 DISBEN > 1YR
615810 DIS BEN, <= 1 YR, AP
615820 DIS BEN, <= 1 YR, RS
615830 DIS BEN <= 1 YR, AP NOT SUBJECT TO STATE INCOME TAX NC VESTED AS OF 08/12/99
615840 DIS BEN <= 1 YR, RS NOT SUBJECT TO STATE INCOME TAX NC VESTED AS OF 08/12/99
6159XX OTHER PERSONNEL PAY
This minor object includes special personnel payments by the university to employees when such payments are not identified by minor objects numbered 1510 through 1570. It includes cash awards to employees in recognition of achievements (e.g. cash awards to faculty for recognition as outstanding teachers). This account does not include the costs of noncash service awards provided to employees; such costs are classified as 2900 other supplies.
739520 EDUC ASST PGM-TAXABL (1591)
Includes Educational Assistance Programs payments to or on behalf of employees and which are taxable as income. Payments are subject to withholdings and reported on the employees W-2.
615950 UNCLASS PER PYMTS
Special personnel payments to or for employees not identified by minor objects 1510-1590. Includes awards in recognition of achievements.
615990 CHANGE IN ACCRUD VAC
617000 BOARD MEMBERS COMP
This major object includes the payments for personal services to members of the institution's governing board. This major object excludes reimbursements for travel expenses; these reimbursements are included in major object number 3100.
618XXX STAFF BENEFITS
This major object includes the costs of fringe benefits associated with employing full-time and part-time, permanent and temporary employees, and employees on loan to other state institutions and agencies. Use a more descriptive minor object.
6181XX SOCIAL SECURITY
This minor object includes the institution's share of social security (or FICA) costs based on the amount of qualifying salaries and wages paid to applicable employees. Use a more descriptive subsidiary object.
618110 FICA MATCHING APP
618120 FICA MATCHING RS
618130 FICA MATCH WORK COMP
618180 FICA MATCHING TIPS
618200 STATE RETIREMENT
This minor object includes the institution's share of state retirement plan costs based on the amount of salaries paid to applicable employees. Use a more descriptive subsidiary object.
618210 TSERS MATCING AP
618220 TSERS MATCHING RS
618280 TSERS MATCH REIMBUR
618300 MEDICAL INSURANCE
This minor object includes the institution's costs of medical insurance which provides medical and hospital indemnification for qualifying employees. Use a more descriptive subsidiary object.
618310 MEDINS MATCHING AP
618320 MED INS MATCH RS
618330 MED INS MATCH FTE
618380 MED INS MATCH REIMB
618600 WORKERS COMP PREMIUM
This minor object includes the institution's payments of premiums to private insurers for workers' compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment. This object is used only with certain receipts supported contracts and grants. (Payments of benefits under the State's self-insured program are identified in minor object of expenditure 4760 Workers Comp Benefits.)
6187XX TIAA OPT RETIREMENT
This minor object includes the institution's share of TIAA optional retirement costs based on the amount of salaries paid to applicable employees. Use a more descriptive subsidiary object.
618710 TIAA RET MATCH, AP
This subsidiary object includes an institutions share of TIAA optional retirement costs based on the amount of salaries and wages paid to applicable state appropriated employees.
618720 TIAA RET MATCH, RS
This subsidiary object includes an institution's share of TIAA optional retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618730 VALIC RET MATCH, AP
618740 VALIC RET MATCH, RS
618750 LINC NAT RET MTCH-AP
618760 LIN NATL RET MTCH-RS
618770 FIDELITY RET MTCH
618780 TIAA REIMBURSEMENT
This subsidiary object includes the employer's matching contribution of TIAA Retirement for those EPA (object 1118 and 1318) employees choosing this optional retirement.
6188XX LAW OFCR RETIREMENT
This minor object includes the institution's share of payments to the Law Enforcement Officers' Benefit and Retirement Fund based on the amount of salaries paid to applicable employees.
618810 LEO RET MATCHING, AP
This subsidiary object includes an institution's share of law enforcement officers' retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618820 LEO RET MATCHING, RS
This subsidiary object includes an institution's share of law enforcement officers' retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618880 LEO RET MATCH, REIMB
This subsidiary object includes the employer's matching contribution of law officers' retirement for those SPA employees charged to payroll object 1218 who chose this optional retirement.
6189XX STAFF BENEFITS RES
This minor object is used only for retaining reserves for staff benefits for employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
618910 STAFF BENEFIT RES-AP
This subsidiary object includes the costs of State Appropriated employee fringe benefits which are not separately identified by other subsidiary objects.
618920 STAFF BENEFIT RES-RS
This subsidiary object includes the costs of receipt supported employee fringe benefits which are not separately identified by other subsidiary objects.
719XXX CONTRACTED SERVICES
This major object includes the payments to independent contractors, external organizations and other non-university employees for professional and consultative personal services engaged on a contractual basis. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered. Use a more descriptive minor object.
719010 VOLUNTEER STD ASSN
719020 CLIPPING SERVICE 3930
719030 JANATORIAL SERVICES 3934
719040 ATHLETIC GAME GUARANTEES 3952
719050 LAUNDRY SERVICES
719060 SECURITY SERVICES
719070 PEST CONTROL SERVICES
719080 LAWN & GROUND SERVICES
719090 WASTE REMOVA/RECYCLING SERVICES
7191XX LEGAL AND ACCT FEES
This minor object includes the professional fees paid to attorneys and accountants for legal and accounting services rendered to the institution.
719110 LEGAL SERVICES FEES
This minor object includes the professional fees paid to attorneys for legal services rendered to the institution.
719150 ACCOUNTING/AUDIT SER
This minor object includes the professional fees paid to accountants for accounting services rendered.
7192XX CONSULTANT FEES
This minor object includes the fees paid to professional specialists for consultative services provided to the institution. USE OF THIS OBJECT REQUIRES NC STATE PURCHASING AND CONTRACT APPROVAL PER NC STATE BUDGET MANUAL.
719240 CONSULT FEE, MIS/DP
This minor object includes the fees paid to professional specialists for systems implementation and integration services. This includes cost of analyzing, designing, programming, implementing and/or supporting a system or system modification.
719270 CONSULT FEE, ADMIN
This minor object includes fees paid for administrative consultant services.
719280 CONSULT FEE -FUND RAISING (FOUNDATION ONLY)
7193XX MEDICAL FEES
This minor object includes the professional fees paid to hospitals, medical doctors, dentist, nurses, etc., for medical services rendered on behalf of the institution.
719310 MED FEES, HOSP PROV
This minor object includes the professional fees paid to hospitals for medical services rendered on behalf of the institution.
719350 MED FEE, OTHER PROV
This minor object includes the professional fees paid to doctors, dentists and other medical institutions excluding hospitals.
719400 EMPLOYEE ON LOAN PAY
This minor object includes the payments to other State Government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment.
719500 HONORARIUMS
This minor object includes the payments to professional persons for services rendered when custom or proprietary forbid the setting of fees.
719510 GAME OFFICIAL'S FEES (1991)
This subsidiary object includes the payments to individuals to officiate athletic contests for ASU Athletic teams.
719515 BROADCASTER'S FEES (1992)
This subsidiary object includes the payments to individuals to act as play-by-play and color commentators at ASU Athletic events.
719520 COST OF LITIGATION (1993)
719525 SEC LEND TRAN FEE (1995)
719530 CONTRACTED WAN SUPPORT SERVICES (1998)
WAN Support Services - to record services purchased from independent contractors and/or external organizations for analyzing, designing, implementing and/or supporting a wide area network.
719535 OTHER CONTRACT SERV (1999)
719540 RESEARCH SUBCONTRACT EXPENSE
719700 ACADEMIC SERVICES
This minor object includes non-payroll payments for instructional and research services performed by individuals who are not state employees.
719800 CONSULT FEE, ENGINR
7199XX OTHER CONTRACT SERV
This minor object includes payments of fees to independent contractors, external organizations and other for professional and consultative personal services engaged on a contracted