OFFICE OF THE STATE COMPTROLLER
STATE ACCOUNTING MANUAL
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
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.
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
50190 Accumulated Leave
Payments for Accrued Sick and Vacation Leave at Death, Retirement or
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
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.
Employer's share of FICA payments
50442 Medicare Taxes
50460 Worker Compensation Awards
Employer's share of FICA/Medicare payments.
Worker's Compensation benefit payments.
Employer's share of contributions to the State Employee's Retirement
Employer's share of contributions to the Higher Education Alternative
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
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.
- 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
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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