OFFICE OF THE STATE COMPTROLLER
STATE ACCOUNTING MANUAL

Expenditure Accounts

Personal Services and Employee Benefits (50050)

Salaries and Wages (50100)

50110 Salaries and 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 and 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 and Wages -Contractual:

All compensation for services based on a written contract, where an employer/employee relationship exists.

50140 Salaries and 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 and 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.

50170 Overtime:

Salaries and wages for all overtime, whether it is computed at straight time, time and one-half, or double time basis.

50180 Shift Differential Pay:

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 -CSU

Used by the Connecticut State University System for salary or wage payments to students employed in the Cooperative Ed program.

50235 - Salary and Workers' Compensation Recoveries

Employee Benefits (50400)

50410 Group Life Insurance

Employer's share of Group Life Insurance premiums

50420 Medical Insurance

Employer's share of Medical Insurance premiums

50430 Unemployment Compensation

Employer's share of Unemployment Compensation benefits.

50441 FICA

Employer's share of FICA payments

50442 Medicare Taxes

Employer's share of FICA/Medicare payments.

Worker's Compensation benefit payments.

50471 SERS

Employer's share of contributions to the State Employee's Retirement System.

50472 ARP

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 and 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.

Employee Expenses, Allowances, and Fees (50700)

50710 Allowances and Reportable Payments to Employees

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.

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:

Payments to employees which may or may not be in addition to a regular salary. Examples: typing transcripts and sheriff's attendance at court.

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.

Employee Travel (50770)

50780 Travel -In-State

Transportation by air, car or rail, and subsistence, hotel expenses, parking of vehicles, while on authorized travel in-state. Includes registration fees.

50790 Travel -Out-of-State

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.

Accounts in Bold Lettering are not transactable accounts

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