STATE OF NEBRASKA
NEBRASKA ACCOUNTING SYSTEM MANUAL
	Object codes classified as "sensitive" items and are required to be preaudited
	*510000	PERSONAL SERVICES	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-WAGES	PERMANENT SALARIES AND WAGES - Payments to employees whose positions are permanent in nature, including full-time and part-time personnel
	*511200	TEMPORARY SALARIES-WAGE	TEMPORARY SALARIES AND WAGES - Payments to employees whose positions are temporary in nature.
	*511300	OVERTIME PAYMENTS	OVERTIME PAYMENTS - Salary and Wage payments for hours worked in excess of the standard work week
	*511400	PREMIUM PAY	PREMIUM PAY, ON CALL PAY, STANDBY PAY, CALL BACK PAY, OUT-OF-CLASS PAY or other compensation as required by negotiated agreements
	*511500	SHIFT DIFFERENTIAL PYMT	SHIFT DIFFERENTIAL PAYMENTS - Additional remuneration for working other than primary hours.
	*511600	PER DIEM PAYMENTS	PER DIEM PAYMENTS - Remuneration in lieu of salaries for members of boards and commissions as authorized by Statute
	*511700	EMPLOYEE BONUSES	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	COMPENSATORY TIME PAID - Accumulated overtime hours that are paid at the approved rate in a subsequent pay cycle
	*511900	SUPPLEMENTAL	SUPPLEMENTAL (one-time payments) - Payment other than normal salaries and wages.
	*512100	VACATION LEAVE EXPENSE	VACATION LEAVE EXPENSE - See Section 81-1328, R.R.S.,1943, for allowable vacation leave.
	*512200	SICK LEAVE EXPENSE	SICK LEAVE EXPENSE - See Section 81-1320, R.R.S., 1943,for allowable sick leave
	*512300	HOLIDAY LEAVE EXPENSE	HOLIDAY LEAVE EXPENSE - See Section 25-2221 & 84-1001, R.R.S., 1943, for allowable holidays.
	*512400	MILITARY LEAVE EXPENSE	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	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	CIVIL LEAVE EXPENSE - Jury duty, disaster assistance, etc
	*512700	INJURY LEAVE EXPENSE	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 EXP	ADMINISTRATIVE LEAVE EXPENSE - Requires Governor's or his designee’s approval. May not be authorized by others.
	*512900	UNION ACTIVITY EXPENSE	UNION ACTIVITY EXPENSE - All time spent for negotiating bargaining unit agreements or for stewardship activities.
	*515100	RETIREMENT PLANS EXPENSE	RETIREMENT PLANS EXPENSE - State contributions to the various State retirement plans.
	*515200	OASDI EXPENSE	OASDI EXPENSE - State contributions to Old Age, Survivor's Disability Insurance (Social Security)
	*515400	LIFE & ACCIDENT INS EXP	LIFE AND ACCIDENT INSURANCE EXPENSE - State contributions made on behalf of employee group life and accident insurance
	*515500	HEALTH INSURANCE EXPENSE	LIFE AND ACCIDENT INSURANCE EXPENSE - State contributions made on behalf of employee group life and accident insurance
	*516100	EMPLOYEE RELOCATION	EMPLOYEE RELOCATION - State cost of relocating permanent employees to another geographical location for the benefit of the state.
	*516200	TUITION ASSISTANCE	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 PRO	EMPLOYEE ASSISTANCE PROGRAM - Payments to the Department of Personnel for the Employee Assistance Program
	*516400	UNEMPLOYM COMP INS EXP	UNEMPLOYMENT COMPENSATION INSURANCE EXPENSE - State contributions to the unemployment compensation plan
	520000	OPERATING EXPENSE	OPERATING EXPENSES - Expenses directly related to a program's primary service activities.
	*521900	AWARDS EXPENSE	AWARDS EXPENSE - Cost for plaques, trophies & certificates
	*522200	CONFERENCE REGISTRATION	CONFERENCE REGISTRATION EXPENSE – Registration fee for attendance at a conference.
	*522500	EMPLOYEE MOVING EXPENSE	EMPLOYEE MOVING EXPENSE - Payment of employee moving expenses direct to moving company or reimbursement to employee
	*522600	JOB APPLICANT EXPENSE	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	DEFICIENCY CLAIMS - For miscellaneous claims approved by the Legislature. Requires State Claims Board approval.
	*522900	EMPLOYEE PARKING EXP	EMPLOYEE PARKING EXPENSE – Spaces paid for by the Agency, generally special circumstances.
	530000	OTHER EXPENSES
	*533900	FOOD EXPENSE	FOOD EXPENSE - Cost of food purchases.
	*570000	TRAVEL EXPENSES	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	BOARD AND LODGING EXPENSE - Costs of all meals and lodging accommodations incurred while traveling on State business
	*571600	MEALS-NOT TRAVEL STATUS	MEALS – WHILE NOT IN 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	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 b.)
	*571900	MEALS-ONE DAY TRAVEL	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 b.)
	572100	COMMERCIAL TRANSPORTATION	COMMERCIAL TRANSPORTATION EXPENSE - Cost of travel such as aircraft, rail, bus, automobile rental including gasoline, etc.
	*573100	STATE-OWNED TRANPORTAION	STATE-OWNED TRANSPORTATION EXPENSE - Cost of travel by use of State-owned aircraft, auto, etc., such as charges from a central motor pool operation
	*574500	PERSONAL VEHICLE MILEAGE	PERSONAL VEHICLE MILEAGE EXPENSE - 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	CONTRACTUAL SERVICES - Must be supported by detailed receipts. Unsupported travel expenses must be coded to the 541100 – 547900 account series.
	*574700	VOLUNTEER TRAVEL EXPENSE	VOLUNTEER TRAVEL EXPENSE – Expenses for an approved volunteer program which must be supported by detailed receipts.
	*575100	MISC TRAVEL EXPENSE	MISCELLANEOUS TRAVEL EXPENSE - Any other reimbursable and incidental travel expense associated with travel, such as toll fees, parking associated with travel, etc.

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