Administrative Services

STATE ACCOUNTING

State Accounting

Home

About

Contact

FAQs

LINK website

Object Codes

Classified as "Sensitive" items and are required to be pre-audited

Code
Title
Description
510000
Personal Services
Expenditures for salaries, wages and related employee benefits provided for all persons employed by a government. (Reference Department of Personnel's Rules and Regulations).

511100

Permanent Salaries and Wages

Payments to employees whose positions are permanent in nature, including full-time and part-time personnel.

511200

Temporary Salaries and Wages

Payments to employees whose positions are temporary in nature.

511300

Overtime Payments

Salary and Wage payments for hours worked in excess of the standard work week.

511400

Premium Pay, On Call Pay, Standby Pay, Call Back Pay, Out-Of-Class Pay

These or other compensation as required by negotiated agreements.

511500

Shift Differential Payments

Additional remuneration for working other than primary hours.

511600

Per Diem Payments

Remuneration in lieu of salaries for members of boards and commissions as authorized by Statute.

511700

Employee Bonuses

A merit increase payable in a lump sum or spread out over time up to the end of the fiscal year. A bonus is not added into the employee's salary base.

511800

Compensatory Time Paid

Accumulated overtime hours that are paid at the approved rate in a subsequent pay cycle.

511900

Supplemental (One-time Payments)

Payment other than normal salaries and wages.

512100

Vacation Leave Expense

See Section 81-1328, R.R.S.,1943, for allowable vacation leave.

512200

Sick Leave Expense

See Section 81-1320, R.R.S., 1943, for allowable sick leave

512300

Holiday Leave Expense

See Section 25-2221 & 84-1001, R.R.S., 1943, for allowable holidays.

512400

Military Leave Expense

NOTE: Payments for military leave in excess of 15 days per employee per calendar year are not allowed per Section 55-160 and 55-161, R.R.S., 1943

512500

Funeral Leave Expense

Paid time off granted to an employee to attend funerals. Employees in certain bargaining units cannot have time charged to this account code.

512600

Civil Leave Expense

Jury duty, disaster assistance, etc.

512700

Injury Leave Expense

Employees who are disabled as a result of a job related injury/disease and are eligible for workmen's compensation as determined by Workmen's Compensation Court, not to exceed five of the employee’s normal working shifts for any particular injury.

512800

Administrative Leave Expense

Requires Governor's or his designee’s approval. May not be authorized by others.

512900

Union Activity Expense

All time spent for negotiating bargaining unit agreements or for stewardship activities.

515100

Retirement Plans Expense

State contributions to the various State retirement plans.

515200

OASDI Expense

State contributions to Old Age, Survivor's Disability Insurance (Social Security)

515400

Life & Accident Insurance Expense

State contributions made on behalf of employee group life and accident insurance.

515500

Health Insurance Expense

State contributions made on behalf of employee group life and accident insurance.

515900

Employee Benefit Expense - UN

State contributions - University use only

516100

Employee Relocation

State cost of relocating permanent employees to another geographical location for the benefit of the state.

516200

Tuition Assistance

Employee reimbursement of tuition fees, if applicable upon completion of course work at a university, college, technical school, or community technical college.

516300

Employee Assistance Program

Payments to the Department of Personnel for the Employee Assistance Program.

516400

Unemployment Compensation Insurance Expense

State contributions to the unemployment compensation plan.

520000
Operating Expense
Expenses directly related to a program's primary service activities.

521900

Awards Expense

Cost for plaques, trophies & certificates

522200

Conference Registration

Registration fee for attendance at a conference.

522500

Employee Moving Expense

Payment of employee moving expenses direct to moving company or reimbursement to employee

522600

Job Applicant Expense

All expenses for services provided to or on behalf of a job applicant regardless to whom payment is made.

522700

Deficiency Claims

For miscellaneous claims approved by the Legislature. Requires State Claims Board approval.

522900

Employee Parking Expense

Spaces paid for by the Agency, generally special circumstances.

523000

Volunteer Expense

Expenses paid to volunteers; non-travel.

530000
Other Expenses
 

533900

Food Expense

Cost of food purchases.

570000
Travel Expenses
All travel expenses for any state officer, employee, or member of any commission, council, committee, or board of the State.  (Reference Section 81-1171, 81-1174-1176, 81-1177-1181, R.R.S., 1943.)

571100

Board & Lodging

Costs of all meals and lodging accommodations incurred while traveling on State business.

571600

Meals - Not Travel Status

Limited applicability related to meals for individuals required to attend official functions, conferences, or hearings.  (Reference Accounting Manual General Policy 22.)

571800

Taxable Travel Expenses

Reimbursement for travel expenses that is considered taxable income to the employee.  (Reference Accounting Manual General Policy 22 and Travel Policy 6)

571900

Meals - One Day Travel

Reimbursement for breakfast or supper when an employee is traveling on state business for one day only.  (Reference Accounting Manual Travel Policy 6)

572100

Commercial Transportation

Cost of travel such as aircraft, rail, bus, automobile rental including gasoline, etc.

573100

State-Owned Transportation

Cost of travel by use of State-owned aircraft, auto, etc., such as charges from a central motor pool operation.

574500

Personal Vehicle Mileage

Reimbursement for use of personal automotive, aircraft or other vehicle while traveling on State business.  Includes commercial transportation in lieu of mileage.  (Reference Accounting Manual Travel Policy 7.)

574600

Contractual Travel Expenses

Must be supported by detailed receipts. Unsupported travel expenses must be coded to the 541100 – 547900 account series.

574700

Volunteer Travel Expense

Travel expenses for an approved volunteer program which must be supported by detailed receipts. All other costs should be charged to 523000.

575100

Miscellaneous Travel Expense

Any other reimbursable and incidental travel expense associated with travel, such as toll fees, parking associated with travel, etc.