Issue Date:
Revised Date: 1991-09-01

Object Type

Cash — Salaries and Wages

Reference

Description

To record the payment of salaries of personnel employed by agencies of higher education whose duties include research, serve in positions that are interchangeable with faculty, whose qualifications are the same or similar to those necessary for the teaching function at the same or comparable institutions, and who are not a part of the institution's classification plan. Excludes administrators, vice presidents, deans, etc.

Note

RESTRICTED: This code may only be used by Institutions of Higher Education.

USAS Values

Appropriation Year 25
USAS Title HIGHER ED SAL-FAC/ACAD EQUIV EMP
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES