Payroll Chart of Accounts
1100 FACULTY SALARIES
- 1110 Faculty - Full-time
- Regular faculty teaching during fall or spring semester.
- 1115 Faculty - Substitute
- Faculty paid on an hourly basis who substitute for another faculty member.
- 1120 Faculty- Part-time and Full-time Overload
- Part-time faculty teaching day, evening, or weekend courses and full-time faculty
teaching overload during fall, spring or Wintermester.
- 1125 Faculty - Full-time Coordinator Release
- Coordinator release shown as part of full-time faculty regular load.
- 1130 Faculty - Full-time Non-teaching Extra-service
- Full-time faculty engaged in course/material development or other non-teaching
activities (including coordinator pay which is paid on an extra-service
contract).
- 1135 Faculty - Administrative Release
- Release time for full-time faculty engaged in non-instructional
administrative
activities as part of their regular contract.
- 1140 Faculty - Part-time Non-teaching
- Part-time faculty paid by special contract for material/program development or other
non-teaching activities.
- 1145 Coaching - Full-time and Part-time
- Coaching related to athletics.
- 1146 Coaching - Camps
- Coaching related to summer athletic camps.
- 1148 Coaching - Full-time Release
- Coaching release time as part of the regular load of full-time
faculty.
- 1150 Faculty - Full-time Summer
- Full-time faculty teaching during a summer semester or Maymester.
- 1155 Faculty - Full-time Non-teaching Summer
- Full-time faculty engaged in course/material development or other non-teaching
activities.
- 1160 Faculty - Part-time Summer
- Part-time faculty teaching a credit course during a summer session or
Maymester.
- 1165 Administrative - Teaching
- Administrative staff teaching as part of their regular assignment.
- 1170 Advisors - Full-time
- Full-time student advisors.
- 1175 Advisors - Part-time
- Part-time student advisors.
- 1176 Interpreter - Part-time
- Part-time position providing interpreter services to disabled students.
- 1177 Interpreter - Full-time
- Full-time position providing interpreter services to disabled
students.
- 1185 Faculty - Full-time - Self-study
- Full-time faculty release time for those participating in the Self-Study Program.
1200 ADMINISTRATIVE SALARIES
- 1210 Administrative - Full-time
- Full-time administrative employee paid on an annual contract. Examples: president, vice
presidents, deans, and directors.
- 1214 Travel Allowance
- Approved monthly travel allowance.
- 1215 Administrative Annuity
- Special annuity for executive staff.
- 1220 Administrative - Special
- Administrative employees hired on a temporary or part-time basis and paid an hourly
rate.
- 1225 Administrative Staff - Self-study
- Administrative staff release time for those participating in the Self-Study Program.
- 1230 Administrative - Evening
- Full or part-time administrative employees paid to supervise during evening or Saturdays
by special contract.
- 1240 Administrative - Extra-service
- Administrative employees paid for extra-service contracts.
1300 SUPPORT STAFF
- 1310 Support Staff - Supervision
- Full-time professional support staff in a supervisory position.
- 1320 Support Staff - Non-supervision Full-time
- Full-time professional support staff in a non-supervisory position.
- 1325 Support Staff - Non-supervision Part-time
- Part-time professional support staff in a non-supervisory position.
- 1340 Support Staff - Extra-service
- Support staff paid for extra service contracts.
1400 SUPPORT STAFF
- 1410 Support Staff - Supervision
- Full-time support staff in a supervisory position.
- 1420 Support Staff - Non-Supervision
- Full-time support staff in non-supervisory position.
- 1430 Support Staff - Secretarial
- Full-time employees performing secretarial duties.
- 1440 Support Staff - Clerical
- Full-time support staff performing clerical accounting and general office duties.
- 1450 Support Staff - Full-time Instructional
- Full-time instructional aides and instructional assistants performing services directly
supporting classroom instruction.
- 1455 Support Staff - Part-time Instructional
- Part-time instructional aides and instructional assistants performing services directly
supporting classroom instruction.
- 1460 Support Staff - Clerical Part-time
- Part-time temporary support staff performing clerical and general office duties.
- 1465 Support Staff - Limited-time with Benefits
- Limited-time staff performing clerical and general office duties
working at least twenty (20) hours but not over (30) hours per week.
- 1470 Support Staff - Physical Plant Services
- Full-time employees performing general college services for the physical
plant.
- 1474 Support Staff - Physical Plant Services Part-time
- Part-time employees performing general college services for the physical
plant.
- 1475 Support Staff - Full-time Lab Assistants
- Full-time lab assistants who directly support instructors working in
the science, math or computer labs.
- 1476 Support Staff - Part-time Lab Assistants
- Part-time lab assistants who directly support instructors working in
the science, math or computer labs.
- 1480 Tutor - Full-time
- Full-time support staff employed in a tutor capacity, normally in the developmental
reading, writing, or math areas.
- 1485 Tutor - Part-time
- Part-time support staff employed in a tutor capacity, normally in the developmental
reading, writing, or math areas.
- 1490 Overtime - Registration
- Overtime wages paid to non-exempt employees for work related to registration; charged to
220205 only - Admissions and Registration Office.
- 1491 Comptime Payoff
- Payment for comptime earned but not taken.
- 1492 Overtime - Regular
- Overtime wages paid to non-exempt employees for work not related to registration.
- 1493 Vacation Payoff
- Vacation payoff related to terminations.
1500 STUDENT ASSISTANTS
- 1510 Student Assistants - Non Work Study
- Student employees paid on an hourly basis using local institutional funds.
- 1515 Student Assistants - Non Work Study
- Student employees enrolled in less than sis (6) credit hours.
- 1516 Temp - Non-Student Assistant
- Students employees who are working in between semesters that are
longer than five (5) weeks.
- 1520 Student Assistants - Work Study
- Student employees paid on an hourly basis, using Federal Work-Study Program funds.
- 1521 Temp - Non-Student/Federal Work Study
- Student employees who are working in between semesters that are longer
than five (5) weeks.
- 1525 Student Assistants - Work Study
- Work study students enrolled in less than six (6) credit hours.
- 1530 Off-Campus Student Assistants - Work Study
- Student employees working off-campus paid on an hourly basis, using Federal Work Study
Program funds.
2100 EMPLOYEE BENEFITS
- 2110 Insurance - Hospitalization
- District expenditures for employee medical benefits.
- 2130 Insurance Dental
- District expenditures for employee dental benefits.
- 2135 Retirement Benefits
- TRS and ORP employee matching funds for physical plant, auxiliary
services, contracts and grants.
- 2140 ORP Differential
- Expenditures of the District for ORP payments (Coordinating Board
directed 1.31%).
- 2150 Insurance - Unemployment Compensation
- Premiums paid for unemployment compensation.
- 2160 Insurance - Worker's Compensation
- Premiums paid for worker's compensation.
- 2165 ORP Benefits
- ORP benefit payments at 1.19% for employees hired before August 31,
1995.
- 2170 Insurance - FICA District Match
- District expenditures for employee FICA
- 2175 Insurance -Medicare District Match
- District expenditures for employee Medicare.
- 2190 Other Employee Benefits
- Medical insurance benefit for retired employees who worked in
auxiliary services or grants, board members, and STATE Kids Insurance
Program (SKIP).
- 2191 Sabbaticals
- Salary expenditures for sabbatical leave.
- 2192 Course Banking
- Salary expenditures associated with course banking.
- 2193 Employee Education Benefit
- Reimbursements for employee tuition on approved courses.
- 2199 Vacation Accrual
- Accounting accrual for employee vacations.
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