Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-10: Personal Services and Employee-Related Expenses


Purpose

To explain personal services and employee-related expenses (ERE)


Source

Advantage accounting system

Discussion


Personal Services

Initiation of Costs

All personal services costs are initiated by submission the appropriate form listed below to the Human Resources/Payroll Department.

(1) Epar Process

(2) Student Wage Employment Form (SWEA), contact Financial Aid Office

(3) Letter of Appointment - Administrators, Graduate Assistants

(4) Work Study Authorization

 

Salary/Wages

The object codes for salary/wages are controlled by the position numbers assigned by the Budget Office.

 
Type
Object Code
Description
Salary
7110
Benefit Eligible salary and Wages
Wages
7120
Non-Benefit eligible wages- incldues Part-Time Hourly non students and staff. Supplemental pay.
Student Wage
7130
Includes contract pay students
Work study Wages
7140
Federal Work Study student wage employees
Graduate Assistants
7150
 
Non-Wage Payments
7160
Includes non-wage payments such as moving expense reimbursements


Employee-Related Expenses (ERE)

ERE include:

 
ERE Description
Object Code
Social Security/Medicare Taxes
7211
Retirement Plans
7222
Worker's Compensation
7231
Health Insurance
7245
Dental Insurance
7247
Basic Life Insurance
7250
Disability Insurance
7252
Unemployment Insurance
7254
Retirement/Sick Leave Payoff
7270
ERE Adjustment
7260

For all funds, ERE is recorded in the Dept/Unit that incurs the related personal services costs. For the State General Operating Funds, ERE costs are funded from a central ERE budget.


Definitions


Personal Services Expenses
Salary and wage payments to NAU employees for services performed.
Salaries
Salary costs of personnel paid on a non-hourly basis.
Wages
Costs of personnel paid on an hourly basis.
Employee-Related Expenses (ERE)
Benefits provided to employees as a part of the total compensation package at the university.


NAU Home Page | Comptroller's Office Home Page | Back to Table of Contents
Email Webmaster
 

Back to Top