Financial Administration
ADMINISTRATIVE/OPERATING/OTHER CLASS CODES
The University of Wisconsin System
Administrative/Operating/Other Class Codes
3019 - SALARY ADVANCES
- For newly hired faculty, academic staff appointments and to others in a special emergency situation employed on an academic year basis.
- Prizes and awards such as plaques and trophies including engraving. Also include cash prizes, gift certificates and awards to other than individuals such as organizations, companies, etc. For cash prizes and awards to individuals, refer to Code 3153. Certificates, plaques and awards to employes cannot exceed $100. Refer to FAP - Prizes, Awards and Gifts (F46) for policy guidance.
3153 - PRIZES AND AWARDS - CASH TO INDIVIDUALS
- Payments to employes which are not service-related and all nonscholarship cash awards, gift certificates and cash prizes to nonemployes. Include individual's Social Security number and mailing address. Awards to employes for meritorious or distinguished service, exceptional performance, etc., must be payrolled. Other awards to employes must be noncash, nonproduct, nongift certificates costing no more than $100. For cash awards to undergraduate students who must be registered in the UW System, use Class Code 5711, Activity 9. For scholarship awards to students who must be registered at an academic institution outside the UW System, use Class Code 5710. Refer to FAP - Prizes, Awards and Gifts (F46) for policy guidance.
- Reimbursement to employes and the public for damaged clothing and sundry items, and Claims Board awards. Refer to FAP - Uninsured Personal Property Losses or Damages (F41) for policy guidance.
3160 - TUITION AND FEES - JOB-RELATED TRAINING AND DEVELOPMENT
- Payments to or on behalf of employes for all types of job-related training (refer to FAP - Educational Assistance for Faculty and Staff (G25) for additional information). This may include training such as: 1. State or privately sponsored seminars or workshops on use of software packages, management practices, system analysis/development, effective writing, etc. 2. Credit and noncredit courses at educational institutions (e.g., a UW campus, private university, vocational/technical school, etc.). Courses may be at the undergraduate or graduate level. To qualify as job-related, the training/course must be: 1. Required by the employer or required as a condition to the retention of an established position or status (e.g., continuing professional education courses), or 2. Taken to maintain or improve skills required in the employe's present work. Reimbursements to employes for job-related course tuition/fees will not be reported to the state or federal revenue services as income of the employe. Training taken to meet the minimum educational requirements for employment, or training that will qualify the employe for a new trade or business may not be charged to this code. See Codes 3161 or 3163. Use the appropriate travel code (2182, 2282 or 2382) for travel expenses.
3161 - TUITION AND FEES - CAREER-RELATED (UNDERGRADUATE) TRAINING AND EDUCATION
- Tuition and fees for undergraduate level courses at an educational institution (e.g., a UW campus, private university, vocational/technical school, etc.) or other course taken to meet the minimum educational requirements for a job, or will qualify the employe for a new trade or business. Refer to FAP - Educational Assistance for Faculty and Staff (G25) for additional information. Refer to Code 3163 for graduate level courses. Include employe's Social Security number.
3163 - TUITION AND FEES - CAREER-RELATED (GRADUATE LEVEL) TRAINING AND EDUCATION
- Payment of tuition and fees for courses that are taken to meet the minimum educational requirements for a job, or will qualify the employe for a new trade or business. Graduate level courses that are career-related rather than job-related, and professional development courses such as Bar Exam Review, CPA Review, etc., should be charged to this code. Refer to FAP - Educational Assistance for Faculty and Staff (G25) for additional information. The IRS generally considers courses leading to the completion of a professional degree in a given field or discipline to be education that qualifies the employe for a new trade or business. Clear documentation of career relationship should be on file for any graduate level course reimbursement that is coded to 3160. Include employe's Social Security number.
3169 - INTEREST EXPENSE - PROMPT PAYMENT
- Interest payments required under Wisconsin Statutes section 16.528 which established that state agencies are liable for payment of interest if vendors are not paid in a timely manner.
3174 - INTEREST EXPENSE - OTHER THAN PROMPT PAY
- Any other interest payments such as payments to the federal government, appeal deposits, unclaimed property and capital purchases when not added as a cost of the item. Interest paid under the prompt payment law should be charged to Code 3169. Interest payments on general obligation bonds/notes should be charged to Code 5820.
3240 - ROYALTY PAYMENTS TO INDIVIDUALS, SOLE PROPRIETORSHIPS &
PARTNERSHIPS (REPORTABLE)
(Include Social Security #/Tax Identification #)
- Royalty payments to individuals, sole proprietorships and partnerships only. For other than individuals, sole proprietorships or partnerships, use Code 3222.
- Direct payments to an individual who serves as a research subject or provides blood, bone marrow, urine or other body specimens. These payments are considered taxable income and are reportable to federal and state tax authorities. Include individual's Social Security number and mailing address.
3578 - EYE EXAMINATION FOR SAFETY GLASSES & VDT/CRT USERS
- Reimbursement to employes or payments to vendors for eye examination and fitting costs for required safety glasses. Also include reimbursement to employes where duties require high VDT/CRT use as provided for in the WSEU agreement.
- Payments to vendors or reimbursements to employes for the purchase and repair of required prescription and nonprescription safety glasses.
3800 - PRINTING AND DUPLICATING (Encumbrance to UW-Printing only)
- Do not use as an expenditure code. Use only for encumbering requisitions sent to UW-Printing for printing/duplicating.
5810 - PRINCIPAL PAYMENTS -- GENERAL OBLIGATION BONDS/NOTES
5820 - INTEREST PAYMENTS -- GENERAL OBLIGATION BONDS/NOTES
This information is provided as a service of The University of Wisconsin System Administration
Office of Financial Administration.
To suggest possible additions or improvements, please contact Financial Administration (608) 262-1313
Last Updated: 05/14/2001