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61000 Personnel Compensation

This object class includes all payments for personal services to permanent, temporary, and other employees, and the cost of fringe benefits relating to such employees. Also, this object class includes the costs of personal services rendered by individuals, firms, and agencies functioning as independent contractors and the amounts paid to holders of assistantships, e.g., teaching assistants and research assistants, as compensation for services rendered.

61100 EPA Non-Teaching Salaries

This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act.

61110 EPA Regular Salaries

This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act.

61120 EPA Overtime Payments

This minor object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy.

61140 EPA Employees on Loan

This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment.

61l50 EPA Severance Wages

This minor object includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27 .2, to full-time and part-time permanent State employees who are occupying authorized non-teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.

61200 SPA Employee Salaries

This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act.

61210 SPA Regular Salaries

This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act.

61220 SPA Overtime Payments

This minor object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy.

61230 SPA Premium Payments

This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act.

61231 SPA Holiday Premium Payments

This subsidiary object includes payments of holiday premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.

61232 SPA Shift Premium Payments

This subsidiary object includes payments of shift premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.

61239 SPA Other Premium Payments

This subsidiary object includes payments of call-back premium pay and standby premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.

61240 SPA Employees on Loan

This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This minor object Is used only when compensating employees subject to the state-wide policy on dual employment.

61250 SPA Severance Wages

This minor object includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27 .2, to full-time and part-time permanent State employees who are occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in section 5 of the Personnel Manual published by the North Carolina Office of State Personnel.

61270 SPA Longevity Payments

This minor object includes the special, lump-sum annual payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for qualifying, long-term, aggregate service as employees of the State of North Carolina.

61280 SPA Salary Reserves

This minor object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement.

61300 EPA Teaching Salaries

This major object includes the salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act.

61310 EPA Academic Salaries

This minor object includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act.

61340 EPA Teachers on Loan

This minor object includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment.

61350 EPA Severance Wages

This minor object includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.

61380 EPA Salad Reserves

This minor object is used only for retaining employee compensation reserves for salary increases for EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.

61400 Temporary Employee Wages

This major object includes the hourly-rated wage and other payments for personal services of temporary employees.

61410 Non-Student Regular Wage

This minor object includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions.

61420 Non-Student Overtime Pay

This minor object includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of a standard work week subject to the State Wage-Hour Policy.

61430 Non-Student Premium Pay

This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to temporary non-student employees in non-teaching positions.

61450 Student Regular Wages

This minor object includes the hourly-rated regular wage payments to temporary student-employee for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of The University of North Carolina. The primary status of the person as a "student" as opposed to an "employee" is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from The University, and The University is exempt from FICA matching on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year.

61460 Student Overtime Pay

This minor object includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy.

61470 Student Premium Pay

This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and stand-by premium pay to temporary student employees in non-teaching positions.

61500 Special Personnel Payments

This major object includes payments by The University of North Carolina to (or on behalf of) employees (or former employees) for purposes related to the rendering of personal services by such persons.

61510 Employee Suggestion System Awards

This minor object includes costs incurred by The University of meritorious service awards bestowed on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees. Responsibility for program administration resides with the Department of Administration. This award was established in 1975 by North Carolina General Statute 143-340 (1) . Program regulations are described in the Suggestion System Policy Manual.

61520 Incentive Pay Program Awards

This minor object includes costs incurred by The University of awards bestowed on State entities or subentities as incentive payments for achieving financial improvements and operational efficiencies in the performing of governmental services. Responsibility for program administration resides with the Department of Administration. This program was established in 1977 by North Carolina General Statute 126-64.

61530 Employee Moving Expense

This minor object includes costs incurred by The University in connection with moving State employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual.

61540 Tort Claims

This minor object includes payments by The University of tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for who a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291.

61550 Unemployment Compensation

This minor object includes payments by The University to the State Employment Security Commission (ESC) for reimbursement of unemployment benefits paid by ESC to former employees of The University. The program is authorized by North Carolina General Statutes Chapter 96. Program benefits are described in the State Personnel Manual.

61560 Workers Compensation Benefits

This minor object includes payments by The University of workers' compensation benefits to employees (or to third parties on behalf of employees) who suffer disability (or death) from covered accidents or occupational diseases arising out of or in the course of employment. The State's self-insured program is administered by the North Carolina Industrial Commission in the Department of Commerce, and benefits (or claims) are paid in accordance with North Carolina General Statutes Chapter 97. Some program information is provided in Section 5 of the State Budget Manual. (Payments of premiums to private insurers are identified in minor object of expenditure 61860 Workers Comp Premiums.)

61561 Workers Compensation Medical Benefits

This subsidiary object includes payments under the workers' compensation program for medical, surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies.

61563 Workers Compensation Temporary Disability

This subsidiary object includes payments under the workers' compensation program to compensate temporarily disabled employees for lost work-time.

61565 Workers Compensation Partial Disability

This subsidiary object includes payments to employees under the workers' compensation program for disfigurements and permanent partial disabilities in accordance with ratings assigned at the conclusion of a healing period.

61567 Workers Compensation Death Benefits

This subsidiary object includes payments under the workers' compensation program to surviving spouses and/or dependent children of deceased employees and of allowances for funeral expenses.

61570 Retirement Supplements

This minor object includes the monthly payments by The University of special separation allowances to retired law enforcement officers of the institution who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers.. These payments are authorized by North Carolina General Statute 143-166.41, effective July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree's attainment of age 62.

61580 Disability Benefits

This minor object includes payments of disability benefits to employees in accordance with the Disability Income Plan of North Carolina, created, effective January 1, 1985, by North Carolina General Statutes Charter 135, Article 6. This plan replaces provision for disability retirement under the Teachers' and State Employees' Retirement System and replaces benefits provided under the State's Disability Salary Continuation Plan. The plan is designed to provide disability income prior to retirement for eligible teachers and state employees who become permanently or temporarily disabled for performance of their duties, to encourage disabled teachers and state employees to seek gainful employment after rehabilitation, and to permit teachers and state employees to accrue retirement and ancillary benefits prior to eligibility for retirement.

61590 Other Personnel Payments

This minor object includes special personnel payments by The University to employees when such payments are not identified by minor objects numbered 61510 through 61570. It includes cash awards to employees in recognition of achievements (e.g., cash awards to faculty for recognition as outstanding teachers).

61591 Educational Assistance Program

This subsidiary object includes Educational Assistance Program payments to or on behalf of employees which are taxable as income to employees under provisions of Internal Revenue Code Section 127. These payments are subject to withholding of federal income taxes and social security taxes and to matching by employers of social security tax paid by employees. Also, these payments and withholdings are reportable to employees and the Internal Revenue Service on form W-2 Statement of Income Tax Withheld on Wages. Information about this program is provided in the Office of State Personnel, Personnel Manual, Section 10, pages 8 through 14. Nontaxable payments in this program should be charged to 73900 Other Current Services.

61599 Unclassified Personnel Payments

This subsidiary object includes special personnel payments to or for employees not identified by minor objects 61510 through 61580 or subsidiary object 61591. It includes cash awards to employees in recognition of achievements.

61700 Board Member Compensation

This major object includes the payments for personal services to members of the institution's governing board. This major object excludes reimbursements for travel expenses; these reimbursements are included in major object number 73100.

61800 Staff Benefits

This major object includes the costs of fringe benefits associated with employing full-time and part-time, permanent and temporary employees, and employees on loan to other state institutions and agencies.

61810 Social Security

This minor object includes the institution's share of social security (or FICA) costs based on the amount of qualifying salaries and wages paid to applicable employees.

61820 State Retirement

This minor object includes the institution's share of state retirement plan costs based on the amount of salaries paid to applicable employees.

61830 Medical Insurance

This minor object includes the institution's costs of medical insurance which provides medical and hospital indemnification for qualifying employees.

61860 Workers Comp. Premiums

This minor object includes the institution's payments of premiums to private insurers for workers' compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment. This object is used only with certain receipts supported contracts and grants. (Payments of benefits under the State's self-­insured program are identified in minor object of expenditure 74760 Workers Comp Benefits.)

61870 TIAA Optional Retirement

This minor object includes the institution's share of TIAA optional retirement costs based on the amount of salaries paid to applicable employees.

61880 Law Officers' Retirement

This minor object includes the institution's share of payments to the Law Enforcement Officers' Benefit and Retirement Fund based on the amount of salaries paid to applicable employees.

61890 Staff Benefits Reserve

This minor object is used only for retaining reserves for staff benefits for employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.

71900 Contracted Services

This major object includes the payments to independent contractors, external organizations, and other non-University employees for professional and consultative personal services engaged on a contractual basis. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered.

71910 Legal and Accounting Fees

This minor object includes the professional fees paid to attorneys and accountants for legal and accounting services rendered to the institution.

71920 Consultant Fees

This minor object includes the fees paid to professional specialists for consultative services provided to the institution.

71930 Medical Fees

This minor object includes the professional fees paid to hospitals, medical doctors, dentists, nurses, etc. for medical services rendered on behalf of the institution.

71940 Employee on Loan Payment

This minor object includes the payments to other state government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment.

7l950 Honorariums

This minor object includes the payments to professional persons for services rendered when custom or propriety forbid the setting of fees.

71960 Expert Witness Fees

This minor object includes the payments to professional specialists for services as expert witnesses in legal and regulatory proceedings.

71970 Academic Inst/Res Service

This minor object includes non-payroll payments for instructional and research services performed by individuals who are not State employees.

71990 Other Contracted Services

This minor object includes non-payroll payments, or fees, to independent contractors, external organizations, and other for professional and consultative personal services engaged on a contractual basis, and not identified by minor objects numbered 71910 through 71970. It includes the costs of contracted secretarial, clerical, and account collection services. Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the "Off-Set Debt Collection Act" (G. S. Chapter 105A). /Procedural Comment: The incurrence of the fifteen (15%) retainer collection expense is supported by the receipt of "an accounting of the set-offs" from the North Carolina Department of Revenue, according to G.S. 105A-14(a), and an institution's need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging minor object of expenditure 71990 with the disbursement, and crediting the various debtor's accounts or 9710 Bad Receivables Recovery, as appropriate, when the check is subsequently deposited to the institution's receipts.

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