Issue Date:
Revised Date:

Object Type

Cash — Salaries and Wages

Reference

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.

Note

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 20
USAS Title HIGHER ED SAL/STUDENT EMPLOYEE
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES