SPA & LEO Salaries and Wages (COA)

SPA Regular Salaries

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.

SPA Time-Limited Salaries & Wages

LEO Salaries & Wages

          Payments to law enforcement officers who have the power of arrest and receive and additional 5% in retirement (see accounts 531530 - 531533). In the past, these four accounts were designated SPA LEO salaries and wages, but beginning with FY 2010, they may be used for any LEO salaries, either EPA or SPA.

531230	LEO Salaries & Wages	LEO Salaries & Wages - University
531231		LEO Salaries & Wages - Appropriated
531232		LEO Salaries & Wages - Receipts
531233		LEO Salaries & Wages - Undesignated

SPA Teaching Salaries & Wages

Payments to full-time and part-time permanent and temporary employees occupying authorized teaching positions subject to the State Personnel Act.

Reserves for SPA Teaching Supplement

Reserves for SPA Salary Increases

This object is used for retaining budgeted reserves designated as salary increments for SPA employees. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement.