State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7014 – Higher Education Salaries - Student Employees
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Object Type: Cash — Salaries and Wages
Reference:
Issue Date:
Revised Date:

Description


To record the payment of salaries to individuals employed in positions which require student status as a condition of employment. Includes student assistants and teaching assistants.


Notes


Students employed in classified positions which do not require student status as a condition of employment are to be coded as classified employees.

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



USAS Values


Appropriation Year 26
USAS Title HIGHER ED SAL/STUDENT EMPLOYEE
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES



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