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Expenditure Accounts (50000)
Expenditure Accounts (Revised to August 1, 2016) Personal Services and Employee Benefits (50050)Salaries and Wages (50100)50110 Salaries & Wages-Full Time All compensation, except for Overtime, Longevity and Shift Differential Pay, paid to members and employees of the General Assembly, officers and employees of the Executive and Judicial branches of State Government, for services in "permanent full time positions" includes all classified and unclassified positions. 50120 Salaries & Wages-Temporary All compensation except overtime paid to employees occupying temporary positions or performing work of a seasonal or temporary nature. A temporary or provisional employee occupying a permanent position should be included under 50110. Includes "Summer Help". Overtime should be coded to 50170. 50130 Salaries & Wages-Contractual All compensation for services based on a written contract, where an employer/employee relationship exists. 50140 Salaries & Wages-Student Labor All compensation paid to students employed by the institution in which they are enrolled and regularly attending classes. Salaries and wages earned at other state facilities or when the individuals are not regularly attending classes (summer session), must not be coded in this category. 50150 Salaries & Wages-Part Time All compensation paid to employees for permanent part time or intermittent positions. These positions include all classified or unclassified employees whose average work week is at least 20 hours and less than 35 or 40 (dependent upon Collective Bargaining Agreement) hours. 50160 Longevity Payments Twice yearly payments to employees with more than ten years of service. 50170 Overtime Salaries and wages for all overtime, whether it is computed at straight time, time and one-half, or double time basis. 50180 Differential Payments Premium compensation paid to qualifying employees meeting certain criteria. Shift Differential Pay can be for those employees whose regularly assigned shift's beginning time falls within certain established hours, are assigned hazardous duty, or work on a holiday under the terms of the Collective Bargaining Agreements.50190 Accumulated Leave Payments for Accrued Sick and Vacation Leave at Death, Retirement or Termination. 50200 Graduate Assistants To be used by the University of Connecticut and the Connecticut State University System for payroll payments to graduate assistants. 50210 Meal Allowance Meal allowance paid to State Troopers (and others) on a payroll. NOTE: This does not refer to meal allowances or reimbursement while on travel status nor meal allowance for over-time or emergency duties or authorized by the State Travel Regulations. 50220 Cooperative Ed (Co-Op) Students Used by the Connecticut State University System for salary or wage payments to students employed in the Cooperative Ed program. 50230 Unrecovered Deductions CSE Credit Union, Garnishments, and Savings Bonds are unrecovered when an employee' check is canceled. It is up to the agency to recover this money from the employee and deposit it to this expenditure account. 50235 Salary & Workers Comp. Recoveries Direct deposit of agency recoveries of employee payroll overpayments and Workers' Compensation reimbursements. Employee Benefits (50400)50410 Group Life Insurance Employer's share of Group Life Insurance premiums. 50420 Medical Insurance
50421 Medicare Part B & D Reimbursement
50430 Unemployment Compensation Employer's share of Unemployment Compensation benefits. 50441 FICA Employer's share of FICA payments. 50442 Medicare Taxes Employer's share of FICA/Medicare payments. 50460 Worker Compensation Awards Worker's Compensation benefit payments. 50471 SERS Employer's share of contributions to the State Employee's Retirement System. 50472 ARP Employer's share of contributions to the Higher Education Alternative Retirement System. 50473 Teachers Retirement System Employer's share of contributions to the Teacher's Retirement System. 50474 Judges & Compensation Commissioners Employer's share of contributions to the Judge's and Compensation Commissioner's Retirement System. 50475 Other Statutory Employer's share of contributions to the State's Attorney, Public Defender's, and Statutory Retirement Systems. 50500 Employee Death Benefits-Dependents Payments under Section 5-144 of the General Statutes to dependents of State Employees who died in the course of their employment. 50510 Buy Back Option This is to be used only by the University of Connecticut. It represents the 1% contributed by the State as retirement contribution for members of the American Association of University Professors who are also members of the State Employees Retirement System. 50511 Fringe Benefits-Interim Temporary expenditure account used to record fringe benefit expenditures during the period July 1, 2003 and October 31, 2003. Should only be used to make adjustments to expenditures recorded during that period. 50515 Pension Payments to Retirees Pension benefits paid to retired State employees. 50600 Payroll Suspense Default expenditure account used when Payroll Module does not map Earnings Codes to an appropriate Expenditure Account. This is a temporary account and not be used to record expenditures. All expenditures incorrectly charged to this account should be moved to an appropriate expenditure account. Employee Expenses, Allowances, and Fees (50700)50710 Employee Allowances & Reportable Payments Employee business expense reimbursements and allowances paid on payroll that are considered wages and subject to withholding and employment taxes. See Comptroller's Memoranda 91-48, 91-48a, and 91-48b to determine reportability. 50711 Distribution Pool Participants 50712 HEP Benefit Reimbursement 50713 Pool Share Transactions 50720 Employee Non-Reportable Payments Employee business expense reimbursements and allowances paid on payroll, not considered wages and not subject to withholding and employment taxes. See Comptroller's Memoranda 91-48, 91-48a, and 91-48b to determine reportability. 50730 Fees Paid To Employees Payments to employees which may or may not be in addition to a regular salary. Examples: typing transcripts and sheriff's attendance at court. 50731 CT TRANSCRIPTS-SENTENCING CGS 54-215a(a) sentencing transcripts provided to the Parole Board 50740 Interest Penalty-Payroll Awards Interest payments to employees for salary increases not paid timely. 50750 Education & Training For Employees Payments for the education and training of employees paid directly to the providers of the service. Do not include reportable or non-reportable tuition reimbursement to employees. 50760 Tuition Reimbursement Non-reportable tuition reimbursement payments made through the Tuition Reimbursement Programs established in various collective bargaining agreements. 50780 In-State Travel 50800 Out-of-State Travel Employee Travel (50770)50780 In-State Travel Transportation by air, car or rail, and subsistence, hotel expenses, parking of vehicles, while on authorized travel in-state. Includes registration fees. 50790 Out-Of-State Travel Transportation by air, car or rail, and subsistence, hotel expenses, parking of vehicles, while on authorized travel out-of-state. Includes registration fees. 50800 Mileage Reimbursement Reimbursement of mileage for usage of personal vehicle for business travel. Purchased and Contracted Services (51000)Professional, Scientific, & Technical Services (51010)51111 Attorney Fees Fees paid to attorneys on contract ( IRS reportability requirements). 51112 Arbitration/Mediation Services Payments for arbitration and/or mediation services on contract. 51113 Gross Proceeds Settlement via lump sum payments for lost wages as a result of a covered Workers' Compensation injury. 51159 Workers Compensation Awards-Other Settlement via lump sum payments for expenses incurred as a result of a covered Workers' Compensation injury. Payment could include expenses for medicines, medical services, or permanent injury damages. 51180 Accounting/Auditing Services 51200 Employee Assistance Program Services Payments to contractors/vendors for services provided to State employees under the Employee Assistance Program. 51210 Engineer/Architect Services Payments for the disposal of hazardous waste materials both from State-owned or leased facilities or private property. 51230 Management Consultant Services Payments to persons, firms, or corporations, where none of the characteristics of an employer-employee relationship are present, hired to provide management consultation advice or services under a contract that defines the services or end products to be delivered. 51231 Environmental Consulting Services All payments for medical services provided by not-for-profit corporations. 51250 Medical Services-For-Profits All payments for medical services of professional firms, individuals, or corporations, where none of the characteristics of an employer-employee relationship is present. Professionals include dentists, medical examiners, physicians, or other medical or health care providers. 51270 Veterinary Services Other Services (51500)51510 Advertising and Marketing Services purchased on contracted for the care of animals. Includes kenneling, washing, etc. 51530 Auction Services Transportation of commodities where the particular commodity to which the charge is applicable cannot be identified. Charges which can be identified with a particular commodity should be added to the cost of the commodity. Contract trucking and armored car service are included here. 51650 Graphic Design Periodical and magazine subscriptions related to the agency's functions. 51691 Insurance-Automobile Premiums paid for automobile insurance coverage. 51692 Insurance-Fidelity Premiums paid for fidelity insurance coverage. 51693 Insurance-Fire Premiums paid for fire insurance coverage. 51694 Insurance-Miscellaneous Casualty Premiums paid for miscellaneous casualty insurance coverage 51695 Insurance-Professional Liability Premiums paid for professional liability insurance coverage. Includes malpractice insurance. 51710 Investigation Services Renting or leasing of all personal property not coded under 52511, 52512, 53011, 53031, or 53051. Payments under capital leases, however, should be coded to equipment. 51750 Licenses All licenses, including motor vehicle operators, etc. (Does not include license forms purchased for issue.) 51761 Delivery Services Payments for mailing handling services: sorting, stuffing, addressing, etc. Not to include the cost of postage, use 51764 for postage. 51764 Regular Postage Regular postage costs for all classes of mail, including metered mail. 51780 Membership Dues Membership dues in associations and other organizations, all related to the agency's functions. Newspapers, etc., purchased on stands are coded 54190. 51790 Moving Services Relocation of State Agency offices and/or facilities. 51800 Non-Employee Reimbursements Reimbursement of expenses incurred on behalf of State agencies by volunteers. 51810 Pest Control-Non-State Premise Payments for pest control services, extermination, and/or removal on non-state owned or leased property. 51820 Photographic Services Includes film processing, Microfiche/Magnetic Tape, photographers, etc. 51830 Post Office Box Rental Payment to State Marshals or others for serving legal documents 51940 Services-Resale/Manufacturing Contracted service for the survey of land and development of certified survey maps. 51970 Temporary Services Rental and Maintenance - Equipment (52500)52511 Office Equipment Lease/Rental Client Services (52700)52710 Board & Care Of Clients Motor Vehicle/Aircraft/Watercraft Costs (53000)53011 Motor Vehicle Rental Includes aircraft rented from other than State agencies. 53032 Aircraft Repairs Includes watercraft rented from other than State agencies. 53052 Watercraft Repairs Premises and Property Expenses (53300)53311 Premises Rent Expense Information Technology (53700)53715 IT Consultant Services Payments to persons, firms, or corporations not employed by the State, hired to provide Information Technology professional advice or services under a contract that defines the services or end products to be delivered. 53716 IT Consultant Services Fixed F 53717 Managed Services 53718 Software as a Service 53719 Platform as a Service 53720 IT Data Services Data processing services provided for an agency by another agency or an outside vendor. State Data Center services, microfilming services, data entry service, etc. 53721 Infrastructure as a Service 53735 IT Hardware Lease/Rental Rent or lease of all electronic and related equipment. Payments under capital leases, however, should be coded to equipment. 53740 IT Hardware Maintenance & Support Maintenance charges for data processing hardware on equipment owned by the State or required to have maintenance coverage per contractual agreement terms. 53755 IT Software Licenses/Rental Charges for data processing operating systems, utility routines, or application programs furnished by a vendor. 53760 IT Software Maintenance & Support Charges required to provide up-to-date versions (releases) of data processing operating systems, utility routines, or application programs. Services that are typically supplied by a vendor in support of software that has been licensed from a vendor. These services could include installation of software, modifications to software, adapting a given software application to a specific version of a vendor operating system. Communications (53800)53810 Beeper/Pager Services Purchased Commodities (54000)54010 Agricultural/Horticultural/Livestock Supplies All purchases of articles necessary to the operation of an office. Use 51764 for Postage. IT Supplies are charged to 53920. 54070 Highway Supplies Includes newspapers and magazines purchased over the counter. 54200 Promotional Supplies Other Charges (54700)54710 Funding Imprest Accounts Fixed Charges (55000)55020 Fees & Expenditures-Education-Blind Persons Capital Outlays (55400)55420 Building Sites Capital Outlays - Equipment (55600)55610 Capital-Office Equipment Capital Outlays - Buildings/Improvements (55800)55810 Government Buildings Adjusting - Revolving Operations (56000)Accounts to be used by Revolving Funds only. 56010 Revolving Fund - Goods/Services - Resale/Manufacturing OSC Adjusting Entries (58000)Adjustment Period Accounts to be used by the Office of the Comptroller only. 58010 GAAP Expenditure (OSC Only)
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