Expenditure Accounts (Revised to August 1, 2014)
Personal Services and Employee Benefits (50050)
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.
Salaries and wages for all overtime, whether it is computed at straight time, time and one-half, or double time basis.
50180 Shift 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.
50410 Group Life Insurance
Employer's share of Group Life Insurance premiums.
50420 Medical Insurance
50421 Medicare Part B & D Reimbursement
50425 ARRA Cobra
50430 Unemployment Compensation
Employer's share of Unemployment Compensation benefits.
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.
Employer's share of contributions to the State Employee's Retirement System.
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.
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
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
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)
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
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.
Premiums paid for automobile insurance coverage.
Premiums paid for fidelity insurance coverage.
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.
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
Contracted service for the survey of land and development of certified survey maps.
51970 Temporary Services
52511 Office Equipment Lease/Rental
52710 Board & Care Of Clients
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
53311 Premises Rent Expense-All Premises
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.
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.
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.
53810 Beeper/Pager Services
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
54710 Funding Imprest Accounts
55020 Fees & Expenditures-Education-Blind Persons
55420 Building Sites
55610 Capital-Office Equipment
55810 Government Buildings
Accounts to be used by Revolving Funds only.
56010 Revolving Fund - Goods/Services - Resale/Manufacturing
Adjustment Period Accounts to be used by the Office of the Comptroller only.
58020 Other Operating Expenses (OSC)