| Issue Date: | |
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| 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 | 26 | 
|---|---|
| USAS Title | HIGHER ED SAL/STUDENT EMPLOYEE | 
| Object Group | 40 – Payroll | 
| USAS Status | A | 
| Rev/Exp Category | 01 – SALARIES AND WAGES |