51000

51111

Extension Assistant: This subsidiary account includes payments to extension assistants being paid against full-time and part-time permanent EPA non-teaching positions.

51112

Graduate Research Assistants: This subsidiary account includes payments to graduate research assistants being paid against full-time and part-time permanent EPA non-teaching positions.

51113

Graduate Assistants - Other: This subsidiary account includes payments to non-research graduate assistants being paid against full-time and part-time permanent EPA non-teaching positions.      

51115

EPA Temporary Work Against: This minor account includes charges for temporary employees working against permanent positions budgeted in account 51110.  This applies only to temporary employees paid on time sheet input on Form PA326 or PA330.  This account would be used to pay summer supplements for faculty members if paid against a budget code and vacant position funds.  It would not be used for any work by employees placed on assignment by appointment forms PA200 or PA215.                                  

51116

EPA Reg Supplemental Pay: This minor account is used to record one time bonus pay, county trust bonus pay, research supplemental pay, and 9 month summer research pay for EPA non-teaching positions.

51117

EPA Non-Teaching Terminal Pay: This subsidiary account includes payments for accumulated annual leave to EPA personnel who are terminating employment from the University.

51118

EPA Reg Release Time: This minor account is only to be used to record EPA non-teaching pay for time spent on certain contract and grant projects during the academic year.

51119

EPA Regular - All Other: This subsidiary account 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.

51130

EPA Premium Payments: This minor account includes payments for shift premium pay 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.

51132

EPA Shift Premium Payments: This subsidiary account includes payments of shift premium pay to full-time and part-time permanent and temporary employees occupying authorized non-teaching positions exempt   from the State Personnel Act.

51140

EPA Employees on Loan: This minor account includes the salary payments 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 for services rendered to borrowing state agencies for which the original employing agency receives reimbursement.  This minor account is used only when compensating employees subject to the State-wide policy on dual employment.                  

51200

SPA Employees Salaries: This major account 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. 

51210

SPA Regular Salaries: This minor account 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.        

51215

SPA Temporary Work Against: This minor account includes charges for temporary employees working against permanent positions budgeted in account 51210.  This applies only to temporary employees paid on time sheet input on Form PA326 or PA330.  It would not be used for any work by employees placed on assignment by appointment forms PA200 or PA215.

51217

SPA Non-teaching Terminal Pay: This subsidiary account includes payments for accumulated annual leave to SPA personnel who are terminating employment from the University.               

51219

SPA Salaries: All SPA salaries on appointment Form PA105 will be paid from this account.  This account includes employees occupying authorized positions subject to the State Personnel Act.          

51220

SPA Overtime Payments: This account 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.   

51230

SPA Premium Payments: This minor account 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.   

51231

SPA Holiday Premium Payments: This subsidiary account 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.  

51232

SPA Shift Premium Payments: This subsidiary account 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.  

51239

SPA Other Premium Payments:  This subsidiary account 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.

51240

SPA Employees on Loan: This minor account includes the salary payments of 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 receives reimbursement. This minor account is used only when compensating employees subject to the state-wide policy on dual employment. 

51250

SPA Severance Wages: This minor account includes salary continuation payments by the University 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.  

51270

SPA Longevity Payments: This minor account 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 services as employees of the State of North Carolina.

51300

EPA Teaching Salaries: This major account 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.  

51310

EPA Academic Salaries: This minor account 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.  

51311

Graduate Teaching Assistants: This subsidiary account includes payments to graduate teaching assistants being paid against full-time and part-time permanent EPA teaching positions.  

51313

Graduate Assistants - Other: This subsidiary account includes payments to graduate assistants, who are not classified as a research assistant (51112) or a teaching assistant (51311), and are being paid against full-time and part-time permanent EPA teaching positions.  

51316

EPA Teach Supplemental Pay: This minor account is used to record one time bonus pay, county trust bonus pay, research supplemental pay, and 9 month summer research pay for EPA teaching positions.

51317

EPA Teaching Terminal Leave Pay: This subsidiary account includes payments for accumulated annual leave to EPA teaching personnel who are terminating employment from the University.  

51318

EPA Teach Release Time:  This minor account is only to be used to record EPA teaching pay for time spent on certain contract and grant projects during the academic year.

51319

EPA Regular - All Other: This subsidiary account includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the provisions of the State Personnel Act.    

51340

EPA Teachers On Loan: This minor account 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 minor account is used only when compensating employees subject to the state-wide policy on dual employment. 

51350

EPA Severance Wages: This minor account includes severance salary continuation payments, to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the State Personnel Act. 

51380

EPA Salary Reserves:  For Office of Finance and Business use only.   

51400

Temporary Employee Wages: This major account includes the hourly-rated wage and other payments for personal services of temporary employees.        

51410

Non-Student Regular Wage: This minor account includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions.

51411

Honorarium Payment to Nonresident Alien - Taxable:  This minor account includes payment to Nonresident Aliens for honorariums that are taxable.

51412

Honorarium Payment to Nonresident Alien - Nontaxable:  This minor account includes payments to Nonresident Aliens for honorarium payments that are not taxable.

51420

Non-Student Overtime Pay: This minor account includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of the standard work week, subject to State wage-hour policy.

51430

Non-Student Premium Pay: This minor account 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.

51450

Student Regular Wage: This minor account includes 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 the FICA matching 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.

51460

Student Overtime Pay: This minor account 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 workweek subject to the State Wage-Hour Policy.

51470

Student Premium Pay: This minor account 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.

51500

Other Personnel Payments: This major account includes payments by North Carolina State University to (or on behalf of) employees (or former employees) for purposes related to the rendering of personal services by such persons.

51510

Employee Suggestion System Awards: This minor account 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.

Staff Tuition Waivers:

51530

Employee Moving Expense: This minor account 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.

51540

Tort Claims:  This minor account 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.

51550

Unemployment Compensation: This minor account 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.

51560

Workers Compensation Benefits: This minor account includes payments by the University of workers compensation benefits to employees (or to third parties 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. (Payments of premiums to private insurers are identified in minor account of expenditure 1860 Workers Comp Premium.)                                 

51561

Workers Compensation Medical Benefits:  This subsidiary account includes payments under the worker's compensation program for medical, surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies.

Employee Reimbursement Expense:

51563

Workers Compensation Temporary Disability:  This subsidiary account includes payments under the workers' compensation program to compensate temporarily disabled employees for lost work-time.

51565

Workers Compensation Partial Disability:  This subsidiary account includes payments to employees under the workers' compensation program for disfigurements and permanent partial disabilities in accordance with ratings assigned at the conclusion of a healing period.

51567

Workers Compensation Death Benefits:  This subsidiary account includes payments under the workers' compensation program to surviving spouses and/or dependent children of deceased employees and of allowances for funeral expenses.

51570

Retirement Supplements: This minor account 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.

Federal Retirement Matching Costs:

51580

Disability Benefits:  This minor account includes the monthly payments by the University of disability benefits paid to employees in accordance with the provisions of the Disability Plan of North Carolina created by Article 6, Chapter 135, N.C. General Statutes.

51581

Disability Benefits - Short Term: This account is used to record short-term disability payments. Short term is considered periods less than 12 months in length.

51582

Disability Benefits - Extended Short Term: This account should be used to record disability payments covering more than 12 months in length.

51590

Other Personnel Payments:  This minor account includes special personnel payments by the University to employees when such payments are not identified by minor accounts numbered 51510 through 51570.  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 non-cash service awards provided to employees; such costs are classified as 52900 Other Supplies.

51591

Unclassified Personnel Payments-Educational Assistance Program-Taxable:  This account is used to record payments to persons which must be included as taxable income to the payees.

51592

Unclassified Personnel Payments-Changes in Accrued Vacation: This account is used only by the University Accounting Office during the accrual accounting conversion process included as taxable income to the payees.

51593

Unclassified Personnel Payments-Employee Recognition Awards:  This account is used to record cost associated with providing recognition awards.

51594

Taxable Employee Expense Reimbursement:  This account is used to record employee expense reimbursements which must be included in employee taxable income.

51700

Board Member Compensation: This major account includes payments for personal services to members of the institution's governing board.  This major account excludes reimbursements for travel expenses; these reimbursements are included in major account number 53141 or 53144.  

51800

Staff Benefits:  This major account 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.

51810

Social Security:  Not to be used for expenses.   

51811

Old-Age Survivor's and Disability Insurance:  This minor account includes the institution's share of the social security federal disability insurance costs based on the amount of qualifying salaries and wages paid to applicable employees.  Employers who are subject to Old-Age Survivor's and Disability Insurance (OASDI) payments also are required to make Federal Health Insurance (HI) payments (See account 51813).  Specifically excluded from OASDI and HI requirements are payments on Federal employees paid through NCSU payroll system (See account 51812).  

51812

Federal Medicare: This minor account includes the institution's share of required Medicare insurance payments for Federal employees paid on North Carolina State University payroll who are not participants in the Social Security program. 

51813

Federal Health Insurance: This minor account includes the institution's share of the social security federal health insurance costs based on the amount of qualifying salaries and wages paid to applicable employees.  Employers who are subject to Health Insurance (HI) payments also are required to make Old-Age Survivor's and Disability Insurance (OASDI) payments (See account 1811).  

51814

Federal Taxes:  Reserved for Payroll Office use only.  

51820

State Retirement: This account should not be used by departments.

51821

State Retirement: This minor account includes the institution's share of state retirement plan costs based on the amount of salaries paid to applicable employees. 

51822

Federal Retirement Matching Costs: This minor account includes USDA Federal Extension (CSRS) and Federal Employees Retirement System (FERS) Matching Costs. This account is used in Budget Code 16032 only to budget Federal Retirement Matching Payments as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel.  

51823

Thrift Savings Plan Costs: This minor account is used in Budget Code 16032 to budget the Thrift Savings Plan Cost as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel.  

51824

Federal Group Life Insurance Cost: This minor account is used in Budget Code 16032 to budget the Federal Group Life Insurance Cost as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel. 

51830

Medical Insurance: This minor account includes the institution's costs of medical insurance which provides medical and hospital indemnification for qualifying employees.  

Post Doctoral Health Insurance:

Student Health Center:

51860

Workers' Comp Premiums:  This minor account includes the institution's payments of premiums to private insurers for worker's compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment.  This account is used only with certain receipts supported contracts and grants (Payments of benefits under the State's self-insured program are identified in minor account of expenditure 51560 Workers Comp Benefits).  

51870

TIAA Optional Retirement:  This account should not be used by departments.   

51871

TIAA Retirement Annuity: This minor account includes the institution's share of TIAA retirement annuity costs based on the amount of salaries paid to applicable employees.

51872

Federal Retirement: This minor account includes charges for Federal Retirement Benefits to each account except benefits charged to Budget Code 16032 and County Trusts.  This benefit subsequently is charged to the Federal Benefit Trust. 

51873

Optional Retirement Plan: This minor account includes the institution's share of the TIAA Retirees Health Benefit and Disability Income plan costs based on the amount of salaries paid to applicable employees.

51880

Law Officers' Retirement:  This account should not be used by departments.

51881

Law Officers' Retirement: This minor account includes the institution's share of state retirement plan costs for law enforcement officers based on the amount of salaries paid to applicable employees.   

51882

Law Officers' Supplemental Benefit: This minor account includes the institution's share of supplemental benefit costs for law enforcement officers based on the amount of salaries paid to applicable employees.  

51900

Contracted Services: This major category includes payments to independent contractors, external organizations, and other non-university employees for professional and consultative personal services engaged on a contractual basis.  No retirement and/or social security contributions will be withheld from such payments nor will any employer's contributions be made, since the employer-employee relationship does not exist for these services.

51910

Legal and Accounting Fees:  This minor account includes the professional fees paid to attorneys and accountants for legal and accounting services rendered to the institution. 

51911

Legal Fees: This account is used to record payments to attorneys, or related to legal fees. 

51912

Accounting/Audit Fees:  This account is used to record payments for accounting or audit related work. 

51920

Consultant Fees: This minor account includes the fees paid to professional specialists for consultative services provided to the institution.

51921

Other Information Tech Services:  This account is used to record contract personnel costs for analyzing, designing, implementing and/or providing applications development support for a system or system modification.  This account also includes amounts paid to ITS or other outside vendors for supplemental programming staff and data entry.  Post technical operations support costs to one of the following accounts: 51924, 51925, 51926, 51927, 51928 or 51929

51922

Professional Consulting Fees-ENGINEERING: This account is used to record payments to consultants for engineering related services

51923

Professional Consulting Fees-ADMIN: This account is used to record payments to consultants for administrative type services provided.

51924

WAN Support Services:  This account is used to record contract personnel costs for analyzing, designing, implementing, and/or supporting a wide area network.

51925

Video Transmission Support Services:  This account is used to record contract personnel costs for analyzing, designing, implementing, and/or supporting a video transmission system.

51926

LAN Support Services:  This account is used to record services purchased from independent contractors, consultants, and other external organizations for analyzing, designing, implementing, and/or supporting a local area network.  Charges to this account are for labor only, such as contracted personnel to supplement agency LAN support staff.  A vendor contract that includes the implementation of LAN hardware/software in which the vendor retains ownership is a managed LAN service contract and should be recorded under account 53811 Managed LAN Service Charge.

51927

Personal Computer and Printer Support Services:  This account is used to record contract personnel costs for personal computer (PC) and printer installation, configuration, and support.  This includes supplemental staffing or seat management contract costs for PCs and printers.  Record PC/printer repair costs (parts/labor) in account 53544.  Record PC/printer maintenance agreements in account 54436.

51928

Server Support Services:  This account is used to record contract personnel costs to support server installations, configuration, and upgrades including supplemental staffing and seat management contract costs for servers.  This account captures only technical support, not applications development.  Record server repair costs (parts/labor) in account 53545.  Record server maintenance agreements in account 54439.

51929

Mainframe Support Services:  This account is used to record contract personnel costs to support a mainframe including supplemental staffing.  This account captures only technical support, not applications development.  Record mainframe maintenance agreements in account 54440.

Medical Fees:  This minor account includes the professional fees paid to hospitals, medical doctors, dentists, nurses, etc. for medical services rendered on behalf of the institution. 

51931

Medical-Hospitals:  This account is used to record payments to hospitals for services provide.

51932

Medical-Other: This account is used to record payments to health service providers, other than hospitals, for medical services. 

51940

Dual Employment:  This minor account includes the payments to other state government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment. 

51950

Honorariums:  This minor account includes the payments to professional persons for services rendered when custom or propriety forbid the setting of fees. 

51951

Honorarium-Expense Reimbursement:  This minor account includes substantiated travel and expense reimbursements to professional persons for services rendered when custom or propriety forbid the setting of fees.

51960

Expert Witness Fees:  This minor account includes the payments to professional specialists for services as expert witnesses in legal and regulatory proceedings. 

51970

Academic Instruction/Research Services:  This minor account includes non-payroll payments for instructional and departmental research services performed by individuals who are not state employees. It includes payments for prospective instructional faculty when interviewing is incidental to the service being rendered.  

51971

Academic/Research Svc-Expense Reimbursement: This minor account includes substantiated travel and expense reimbursements to instructional and departmental research services performed by individuals who are not state employees.  It includes substantiated reimbursements for prospective instructional faculty when interviewing is incidental to the service being rendered. 

51990

Other Contracted Services: This minor account includes non-payroll payments or fees to independent contractors, external organizations, and others for professional and consultative personal services engaged on a contractual basis, and not identified by minor accounts numbered 51910 through 51970.  It includes the costs of contracted secretarial, clerical, and account collection services.  Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the "Off-Set Debt Collection Act" (G.S. Chapter 105A).  Procedural Comment:  The incurrence of the fifteen percent (15%) retainer collection expense is supported by the receipt of "an accounting of the set-offs" from the North Carolina Department of Revenue, according to G.S. 105A-14(a) and an institution's need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging minor account of expenditure 51990 with the disbursement, and crediting the various debtor's accounts or 40710 Bad Receivables Recovery, as appropriate, when the check is subsequently deposited to the institution's receipts.

Game Officials:

Team Guarantees: