Charts of Accounts

Definition:  Expenditures incurred for services rendered by permanent and temporary employees and the related fringe benefits.  Special employee awards and settlements, as well as compensation to board members, are also included in this expenditure group.  For general government agencies, the funding source should dictate which category (Undesignated, Appropriated or Receipts) should be used to record these expenditures.  Undesignated should be used when a cost allocation process allocates the expenditures to the appropriate funding source designation.

Payments to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research or other positions exempt from the State Personnel Act.

Payments to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research or other positions subject to the State Personnel Act.

Payments to full time and part time employees who do not occupy authorized SPA or EPA positions and are hired on a temporary or substitute basis, and paid through a state payroll system.

Supplements to Regular Wages
Payments to full time and part time permanent and temporary employees for compensation in excess of a standard work week, subject to the State Wage-Hour Policy, and for completing qualifying long-term service as State employees.

Employer's share of social security, retirement, medical insurance, disability, unemployment and worker's compensation paid on behalf of state employees. This account is also used for retaining budgeted reserves for staff benefits which must be transferred to expenditure accounts prior to disbursement.

Payments to, or on behalf of, employees for awards, claims and settlements. In addition, this account should be used for payments of inmate labor and compensation to board members. Tort claims to employees should be recorded under "Other Expenses and Adjustments."

Definition:  Expenditures incurred for services required to ensure the ongoing operation of State government facilities and government services.  These services may be provided by external commercial firms, other state agencies, and/or other divisions within the same organization.  Services provided within the State entity paid through a state payroll system would not be charged to this account group (i.e., Dual Employment-Account 1450).  Also included in this account group are reimbursements for travel costs related to official State business.

Expenditures incurred for services purchased from independent contractors and/or external organizations for contracted professional and consultative personal services. These services are needed for maintenance and/or ongoing operations and cannot be provided by the current staff.

Expenditures incurred for the purchase of services to insure the on-going operation of the State's buildings and equipment or other property requirements. These services may be provided by external commercial firms, other state agencies, and/or divisions within the same organization. Parts associated with service costs may be combined and charged in this group.

Expenditures incurred for the reimbursement of travel expense and other required operational services, such as communication costs and insurance.