Charts of Accounts

435500 - Fines, Penalties & Assessment Fees

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.