Expenditure Accounts - Personal Services
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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. For universities, this allocation is not required. |
| EPA
Salaries & Wages 531110-531192 |
SPA
Salaries & Wages 531210-531292 |
Temporary
Salaries 531310-531353 |
| Supplements
to Regular Wages 531410-531464 |
Employee
Benefit Costs 531510-531590 |
Other
Personal Service Payments 531611-531999 |