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 other than those designated as faculty, faculty equivalent, or extension and exempt line-item employees, and who are not a part of the institution's classification plan.

This code includes, but is NOT limited to:

  • Administrators
  • Vice presidents
  • Deans

Note

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

USAS Values

Appropriation Year 24
USAS Title HIGHER ED SAL-PROF/ADMIN EMP
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES