PERSONAL SERVICES
    WAGES Personal Services - Major account classification for salaries and wages for university employee services. Entries for budget, payroll or accounting purposes may not be made to this account code.
GENERAL DESCRIPTION OF PERSONAL SERVICE ACCOUNT CODES SUB GROUPINGS
  1001 Budget Purposes Only - These codes are for budget entry purposes only.
  1101-1501 Budgeted Positions - These codes are budgeted permanent positions. There will be position control numbers for all employees whose labor is charged to these account codes.
  16XX Labor Pool - These classifications are for departments to budget and record charges for temporary employees' wages, including students.
  1601-30 Labor Pool - Minor account codes to be used only where a temporary employee is hired to indicate the function of work performed.
  1640-47 Student Labor Pool - Minor account codes for student positions.
  1651

Overtime Pool - Minor account code automatically charged through the labor distribution process. The Banner HR program computes and distributes the straight-time portion of overtime hours to this account.

  1671 Overtime Pool - Minor account code automatically charged through the labor distribution process. The Banner HR program computes and distributes the overtime premium (one-half-time portion) to this account.
  17XX Other Compensation - Payment made to individuals for modified duty and duty station differential pay in accordance with university procedures and the terms of grants and contracts.
  18XX Leave - Payments made to employees for leave benefits taken and charges to departments as a percentage of gross pay for accrual purposes.
DETAILED DESCRIPTION OF PERSONAL SERVICE ACCOUNT CODES
  1001 Personal Services Budget - For budgeting the undistributed personal services by the chief financial officers of MAUs and Statewide Budget.
  1005 Construction Salaries - This account code should be used only by Facilities Planning Offices for the purpose of tracking gross salaries paid to university employees working on capital projects.
  1101 Faculty - UNAC Bargaining Unit < 12 Month – These employees are assigned to eclass F9 in Banner HR. Gross salaries paid to salaried permanent full-time and part-time faculty represented by the United Academic (UNAC) bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks whose contracts are for less than 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. This account code includes chairs of academic departments or the equivalent. However, Executives Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251 respectively. Use account code 1611 for F9 faculty overloads or summer assignments.
  1102 Faculty - ACCFT Bargaining Unit < 12 Month - These employees are assigned to eclass A9 in Banner HR. Gross salaries paid to salaried permanent and permanent part-time faculty represented by the Alaska Community Colleges’ Federation of Teachers (ACCFT) bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks and have a contract with the university for less than the 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively. Use account code 1612 for A9 faculty overloads or summer assignments.
  1150 Faculty - Non-bargaining Unit < 12 Month - These employees are assigned to eclass FN in Banner HR. Gross salaries paid to salaried permanent full-time and part-time nonrepresented faculty. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks. This account code includes chairs of an academic department or the equivalent who contract with the university for less than the 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively. Use account code 1613 for FN faculty overloads or summer assignments.
  1151 Faculty - Non-bargaining Unit - 12 Month - These employees are assigned to eclass FR in Banner HR. Gross salaries paid to salaried permanent full-time and part-time nonrepresented faculty. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks. This account code includes chairs of an academic department or the equivalent that have a 12-month contract and, therefore, are eligible for annual and holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively.
  1152 Faculty - ACCFT Bargaining Unit - 12 Month - These employees are assigned to eclass AR in Banner HR. Gross salaries paid to salaried permanent and permanent part-time faculty represented by the Alaska Community Colleges’ Federation of Teachers (ACCFT) bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks and have a contract with the university for the entire fiscal year and, therefore, are eligible for annual and holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively.
  1201 Executive - These employees are assigned to eclass EX in Banner HR. Gross salaries paid directly to salaried permanent and permanent part-time employees whose assignments require the performance of work directly related to management policies or general business operations of the institution, department or subdivision, etc. This eclass includes the President, Vice President, Chancellors, and Vice Chancellors. It could also include Deans, Directors, Associate Deans/Directors, Assistant Deans/Directors and Executive Officers of academic and/or research departments, if their eclass is EX.
  1251 APT - These employees are assigned to eclass XR in Banner HR. Gross salaries paid directly to exempt salaried permanent and permanent part-time employees whose assignments would require placement as APT. Use account code 1615 for eclass XT and 1617 for eclass XX.
  1401 Classified (Nonexempt) - These employees are assigned to eclass NR in Banner HR. Gross wages paid directly to nonexempt permanent and permanent part-time employees for regular hours worked. Includes nonexempt technical and paraprofessional staff, clerical and library clerks, secretaries, and administrative assistants. Use account code 1620 for eclass NT and 1627 for eclass NX.
  1501 AHECTE Bargaining Unit - These employees are assigned to eclass CR in Banner HR. Gross wages paid directly to nonexempt permanent employees who are represented by the AHECTE union for regular hours worked. Use account code 1630 for eclass CT.
  1601 Adjunct Faculty Bargaining Unit - These employees are assigned to eclass FT in Banner HR. Wages for temporary teaching assignments for adjunct faculty represented by a bargaining unit. Use account code 1602 for eclass FW.
  1602 Adjunct Faculty Non-bargaining Unit - These employees are assigned to eclass FW in Banner HR. Wages for temporary teaching assignments for nonrepresented adjunct faculty. Use account code 1601 for eclass FT.
  1611 Faculty–UNAC Summer Assign Overload - These employees are assigned to eclass F9 in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1612 for A9 faculty overloads or summer assignments and 1613 for FN faculty overloads or summer assignments.
  1612 Faculty–ACCFT Summer Assign Ovrload - These employees are assigned to eclass A9 in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1611 for F9 faculty overloads or summer assignments and 1613 for FN faculty overloads or summer assignments.
  1613 Faculty–Non-Brg Summer Assign Ovrld - These employees are assigned to eclass FN in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1611 for F9 faculty overloads or summer assignments and 1612 for A9 faculty overloads or summer assignments.
  1615 APT Temporary - These employees are assigned to eclass XT in Banner HR. Gross salaries paid directly to exempt salaried temporary full-time or part-time employees whose assignments would require placement as APT. Use account code 1251 for eclass XR and 1617 for eclass XX.
  1617 APT Extended Temporary - These employees are assigned to eclass XX in Banner HR. Gross salaries paid to salaried employees who have held temporary positions with the university for more than six months and are eligible for limited benefits. Use account code 1251 for eclass XR and 1615 for eclass XT.
  1620 Classified (Nonexempt) Temporary - These employees are assigned to eclass NT in Banner HR. Gross wages paid directly to temporary nonexempt employees for regular hours worked. Includes temporary nonexempt technical and para-professional staff, clerical and library clerks, secretaries, and administrative assistants. Use account code 1401 for eclass NR and 1627 for eclass NX.
  1627 Classified (Nonexempt) Extended Temporary - These employees are assigned to eclass NX in Banner HR. Gross wages paid to classified employees who have held temporary positions with the university for more than six months and are eligible for limited benefits. Use account code 1401 for eclass NR and 1620 for eclass NT.
  1630 AHECTE Union - Temporary - These employees are assigned to eclass CT in Banner HR. Gross wages paid to nonexempt temporaries who are represented by the AHECTE union for regular hours worked. Use account code 1501 for eclass CR.
  1640 Student Wages - Not Subject to FICA - These employees are assigned to eclass SN in Banner HR. Wages paid to students occupying positions classified as student positions. Student meets the campus eligibility requirements to be a student employee, the IRS definition of a full-time student, and is exempt from FICA tax withholding. Use account code 1641 for eclass ST.
  1641 Student Wages – Subject to FICA - These employees are assigned to eclass ST in Banner HR. Wages paid to students occupying positions classified as student positions. Student meets the campus eligibility requirements to be a student employee, but does not meet the IRS definition of a full-time student and is subject to FICA tax withholding. Use account code 1640 for eclass SN.
  1643 Graduate Student Wages – Not Subject to FICA - These employees are assigned to eclass GN in Banner HR. Stipends paid to students for graduate assistantship positions such as research and teaching assistantships and wages paid to graduate student employees. Student meets the campus eligibility requirements for the position, the IRS definition of a full-time student, and is exempt from FICA withholding. Use account code 1644 for eclass GT.
  1644 Graduate Student Wages – Subject to FICA - These employees are assigned to eclass GT in Banner HR. Stipends paid to students for graduate assistantship positions such as research and teaching assistantships and wages paid to graduate student employees. Student must meets campus eligibility requirements for the position, but does not meet the IRS definition of a full-time student and is subject to FICA tax withholding. Use account code 1643 for eclass GN.
  1646 Student - CWS - Not Subject to FICA - These employees are assigned to eclass SN or GN in Banner HR. Wages paid to students partially or totally funded by College Work Study. Student meets campus eligibility requirements to be a student employee, the IRS definition of a full-time student and be exempt from FICA withholding.
  1647 Student - CWS - Subject to FICA - These employees are assigned to eclass ST or GT in Banner HR. Wages paid to students partially or totally funded by College Work Study. Student meets campus eligibility requirements to be a student employee, but does not meet the IRS definition of a full-time student and is subject FICA tax withholding.
  1651 Overtime-straight time - Straight time portion of overtime pay for all eligible employee classes.
  1671 Overtime-Premium - Premium portion of overtime pay for all employee classes.
  1711 Modified Duty - Gross wages paid for employment in a modified capacity while receiving workers compensation.
  1741 Duty Station Differential - Special pay for employees while stationed at special remote sites.
  1761 Awards – Payments made to employees in acknowledgment of an accomplishment or due to some type of competition. These payments for awards are usually not made at the departmental level. For example, awards should include the Excellence in Teaching Awards and employee longevity awards. In addition, awards do not include scholarship or fellowship grants. Merit bonuses or payments made to employees by their departments in recognition of job performance should be coded to regular compensation account codes.
  1765 Retirement Incentive Bonus - Payments to employees in accordance with the Board of Regents retirement incentive plan.
  1811 Annual Leave Charge - Charge based on experience factor for annual leave benefit, recorded in the org where the gross pay for regular wages is charged.
  1812 Annual Leave Recovery - Offset to the annual leave (experience) charge. Only recorded in 90100 - 187020.
  1815 Annual Leave Taken - Gross wages paid to an employee while on annual leave. Charge recorded in 90100 - 187020.
  1816 Annual Leave Liability Adjustment - Charge or credit to 90100 - 187020 to adjust annual leave liability to actual.
  1819 Post Employment Benefit Cost - Cost of benefits associated with compensated absences per GASB 16.
  1831 Sick Leave Charge - Charge based on experience factor for sick leave benefits, recorded in the org where the gross pay for regular wages is charged.
  1832 Sick Leave Recovery - Offset to the sick leave experience charge. Only recorded in 90104 - 187020.
  1835 Sick Leave Taken - Gross wages paid to an employee while on sick leave. Charge recorded in 90104 - 187020.
  1836 Sick Leave Payback from Workers Compensation Program - Partial reimbursement of sick leave pay made by claims adjuster for workers compensation.
  1841 Holiday Leave Charge - Accrual charge for holiday leave, recorded in the org where the gross pay for regular wages is charged.
  1842 Holiday Leave Recovery - Offset to the holiday leave experience charge. Only recorded in 90102 - 187020.
  1845 Holiday Leave Taken - Gross wages paid to an employee while on holiday. Charge recorded in 90102 - 187020.
  1855 Military Leave Taken - Gross wages paid when on an approved reimbursable military leave (National Guard, Reserve duty, etc.). Charge recorded in 90102 - 187020.
  1860 Search/Rescue Leave - Leave with pay approved by supervisor for employees engaging in Civil Air Patrol search and rescue mission per University of Alaska Regulation 04.30.10. Charge recorded in 90102 - 187020 for university employees.
  1865 Jury Duty Taken - Gross wages paid to an employee while on Jury Duty. Charge recorded in 90102 - 187020.
  1866 Jury Duty Payback - Partial reimbursement of Jury Duty Pay. The deposit of employee-endorsed court system Jury Duty payments. Receipt is coded to 90102 - 1866 – 187020.
  1871 ACCFT Leave Bank Transfer Out - Transfer the value of 8 hours of leave of the individual ACCFT members from the sick leave org to the leave bank. Charge recorded in 90104-187020.
  1872 ACCFT Leave Bank Transfer In - Recovery offset of 1871. Recorded in 90106-187030.
  1875 ACCFT Leave Bank Usage - Gross wages paid to ACCFT members while on sick leave and using the ACCFT leave bank. Charge recorded in 90106 - 187030.
  1881 AHECTE Leave Bank Transfer Out - Transfer the value of 8 hours of personal holiday leave of the individual AHECTE members from holiday leave org to the leave bank. Charge recorded to 90102-187020.
  1882 AHECTE Leave Bank Transfer In - Recovery offset of 1881. Recorded in 90106-187030.
  1885 AHECTE Leave Bank Usage - Gross wages paid to AHECTE members while on business leave and using the AHECTE leave bank. Charge recorded in 90106-187030.
STAFF BENEFITS
  1900 Staff Benefits - Major account code classification for employee staff benefit expenses paid for by the university. Entries for budget, payroll or accounting purposes may not be made to this code.
  1901 FICA (OASDI) UA Cost - University contribution to the Social Security Administration for the employer's share of the OASDI portion of the social security cost.
  1902 Medicare UA Cost - University contribution to the Social Security Administration for the employer's share of the Medicare cost.
  1903 Pension Plan - Cost of the university-funded pension plan in lieu of Social Security (FICA).
  1904 Administrative Cost Pension - Administrative cost of maintaining the pension plan provided by the university.
  1906 Pension Forfeitures - Pension forfeitures received from Pension fund activity.
  1910 Teacher's Retirement System - University contribution (expense) to the Teacher's Retirement System (TRS).
  1912 ORP Retirement Benefit - The university's contribution (expense) to the Optional Retirement Program. Additionally, this expense account code is used as a holding account during the 30-day selection period for new employees. This applies to the anticipated university's contribution to either ORP or TRS retirement program.
  1913 ORP Forfeitures – Optional Retirement Program (ORP) forfeitures received from ORP fund activity.
  1915 Public Employee's Retirement System - University contribution (expense) to the Optional Retirement Program. Additionally, this expense account code is used as a holding account during the 30-day selection period for new employees. This applies to the anticipated university's contribution to either ORP or TRS retirement program.
  1916 Retirement Incentive Program Costs - Cost associated with participants eligible for retirement incentive program and associated administration costs.
  1917 Civil Service Retirement - University contributions to the civil service retirement program.
  1918 Civil Service Insurance - University contributions to the civil service insurance program.
  1920 Health Claims - Cost of employee health claims paid by the university.
  1921 Administrative Cost - Health Program - Administrative cost of maintaining the health plan provided by the university.
  1922 COBRA Outsourcing - Cost associated with outsourcing the administration of COBRA health insurance.
  1923 Health Liability Adjustment - Charge or credit to 18203 - 187010 to adjust IBNR claims and ELR reserve.
  1924 Employee Flexible Spending Accounts - Administrative costs of maintaining employee flexible spending accounts.
  1925 Life Insurance - Cost of employee life insurance premiums provided by the university.
  1926 Health Insurance Premium - Premiums paid to insurance companies for health related coverage. Examples include vision, pharmacy or dental. Account code not to be used for self-insured administrative and claim costs.
  1927 Employee Required Physical - Cost of providing physicals to employees with certain duties.
  1929 Wellness Program - Cost associated with administration of health wellness program.
  1930 Worker's Compensation - Cost of worker's compensation.
  1931 Employee Assistance Program - Cost of the employee counseling and referral service known as the Employee Assistance Program.
  1932 Labor Relations - Cost of the operational activity of the labor relations office. For use in the staff benefit account.
  1933 AHECTE Contract Costs - Costs associated with the Alaska Higher Education Crafts & Trades Employees (AHECTE) Union contract.
  1935 Long-term Disability - Cost of long-term disability insurance provided by the university.
  1940 Unemployment Compensation - Cost of unemployment compensation provided by the State of Alaska.
  1945 Civil Service Coverage - University contribution to the Federal Civil Service Commission for (Cooperative Extension) employees covered under civil service administration provisions.
  1947 Lawsuit Settlement - Expense of lawsuit settlements insured by the university relating to personnel matters.
  1948 Taxable Noncash Benefits – Used exclusively on Banner HR to record noncash taxable benefits in the accounting system.
  1949 Health Insurance Premiums Grad Assistants – Cost of health insurance premiums paid for graduate teaching assistants and research assistants. This account code is excluded from the staff benefit calculation.
  1950 Staff Benefit - Consulting - Cost for consulting with an outside firm on the health, life and staff benefits provided to university employees.
  1951 Staff Benefits - Duplicating and Office Costs - Office costs associated with staff benefit consulting and travel.
  1952 Staff Benefits - Travel - Expenditures for travel incurred while conducting staff benefit business.
  1955 Staff Education About Employee Benefits - Used for the sole purpose of educating university employees about staff benefits. Expenditures include costs of employee handbooks, brochures and benefit statements. Only Statewide Human Resources should use this account code.
  1970 Staff Benefits Expense - Staff benefit experience charge to departments based on each employee's gross pay.
  1972 Staff Benefits Recovery - Offset to the staff benefit charges to departments.
  1973 COBRA/LWOP Health Payment - Payment by former employees or employees on leave without pay for health care coverage. Recorded in 90001 - 1973 - 187040.
  1976 Supplemental Health Recovery - Employees’ contribution for additional health coverage.
  1977 Spouse/Dependent Health Care - Employees’ contribution for health care coverage for spouse and/or dependents.
  1978 Employee Defined Contribution - Employees’ contribution for basic health care.
  1985 Employee Tuition Waiver - Cost of tuition for university employees.
  1986 Dependent/Spouse Tuition Waiver - Cost of tuition for university employees’ dependents and spouse.
  1987

Adjunct Dep/Spouse Tuition Waiver - Cost of tuition for university adjunct faculties’ dependents and spouse.