Operating Ledger Account Codes and Descriptions

710 Equipment

Equipment that is non-expendable, tangible personal property having a useful life of two years or more and a per unit acquisition cost of $5,000 or greater. The cost to be capitalized includes the purchase price and those costs necessary to place the equipment in service (i.e. freight/transportation and setup costs such as installation and testing). Repairs, maintenance parts or components, warranty costs, maintenance contracts or annual software licensing fees are not considered capital equipment and will be expensed. All equipment purchased with federal funds or sponsor funds, $5,000 or more, requires approval of SPA.

713 Installment Purchases

This equipment meets all of the criteria for an item classified in the Equipment object code 711, but is purchased by means of scheduled installment payments for a specific amount of money over a specific period of time. Installment purchases of equipment will be capitalized in account code 713 if it meets the capitalization threshold and when the substance of the vendor agreement effectively gives the University ownership of the equipment being leased.

714 Fabricated Equipment

Equipment that is built or assembled from component parts by a Principal Investigator (PI) and/or other sponsored project personnel, an internal shop, or an external shop. If the fabricated equipment components meet the criteria for capital equipment, it should be assigned to account code 714.

715 Equipment Enhancement

An already capitalized equipment item that is rebuilt or enhanced and the value and/or useful life is extended. If the cost of the enhancement or modification is $2000 or greater and cannot operate independently, the purchase should be assigned to 715.

716 Sponsor Owned Equipment

Single item equipment purchases acquired with Sponsored funds regardless of the cost or useful life and the title/ownership vests with the Sponsor. Equipment purchased with grant or contract funds with title to Sponsor.

717 Capitalized Library Books

The cost of university library books that are capitalized at year-end. (Used by central unit only)

721 General Expenditures Budget Pool (BUDGET USE ONLY)

7211 Scholarships and Fellowships

72111 Scholarships and Fellowships

Scholarships and fellowships awarded to students and disbursed to students through the Office of Student Financial Aid. This code is not used for student loans.

72112 Tuition Reimbursement

Tuition payments for courses taken by WSU employees at other universities.

72113 Prizes and Awards

Prizes and awards given to individuals for special achievements. Not to be used to compensate individuals for performing services for the University. Please note that Section 1.3.1 C.7 of the APPM provides that Dean’s approval is necessary for such items. Executive Order 91-1 (Second Release) discusses the University policies for administering departmental awards and prizes.

7213 Personal Service Contracts

72131 Honorarium

Payments to non-University employees participating in speaking engagements, lectures, or similar services.

72132 Consulting Services

Payments to non-University employees with special expertise. Please refer to the APPM for further discussion of such payments to individuals (Personal Service Contract – Section 1.3.5.2) or organizations (Contract Award and Payment Authorization – Section 1.3.5.1).

72133 Other Services

Payments to individuals for providing services to a university unit. This code is used to pay models and referees for athletic events. Please note that such payments cannot be made to University employees.

72134 Royalties

Payments to individuals for royalty fees owed them for publishing (University Press) or patent rights (Office of Intellectual Properties).

7214 Telephone and Telegraph

72141 Telephone Long Distance

Charges for long distance telephone calls only.

72142 Telephone Local

Charges for local telephone call expenses.

72143 Telephone Equipment/Local

Charges for equipment purchased from Network Services for local telephone use.

7215 Postage

Charges incurred for postage and for parcel delivery services (i.e., Federal Express, UPS, and similar delivery services).

7216 Supplies

72161 Office Supplies

General office supplies (i.e., paper, pens, envelopes, notebooks, etc.)

72162 Research and Laboratory Supplies

All laboratory related supplies.

72163 Computer Software

Rental or purchase of computer software.

72164 Other Supplies and Materials

Supplies and materials not otherwise classified.

72165 Athletics Sports Equipment/Uniforms

Costs associated with the purchase of uniforms, sporting goods and other equipment used by the organized sports programs.

72166 Computers & Related Components

Costs of consumable goods and parts related to computer systems, printers, modems, etc. This includes computers under the equipment threshold of $5,000.

7217 Rentals and Leases

72171 Rentals and Leases Buildings

Payments to rent or lease real property.

72172 Rentals and Leases Equipment

Payments to rent or lease equipment for a fixed period of time.

7218 Subscriptions, Books and Periodicals (Non-Library)

Departmental purchases of captioned items.

7219 Books & Periodicals Library Purchases Only

Costs associated with the purchase of materials for the University Library’s.

721A Printing, Duplicating and Addressing Services – Outside Vendor

Costs paid to external vendors to print, duplicate and provide addressing (labeling) services.

721B Purchases for Resale

The cost of purchasing items to be resold in University auxiliary units.

721C Taggable Property

721C1 Taggable Property

Cost of property (less than $5,000) purchased that is required to be tagged per grant or contract.

721D Demurrage Charges

Charges for rental of gas cylinders and related gas.

721E Contracted Services

721E1 Professional Services Contracts - Computing

External professional services provided by individuals or organizations, related to computer hardware and software, including computer consultants or contract programmers hired from a third party vendor.

721E2 Professional Services Contract - Legal

Professional agreements solely and specifically used for legal services.

721E3 Temporary Employment Agency Services

Payments to external agencies providing temporary workers for University departments. Please note that temporary employment agencies must be on the approved vendor list maintained by Human Resources.

721E4 Contracted Services - Other

Used for miscellaneous service contracts with individuals or organizations not covered by other specific contracted services account codes.

721E5 Prof Service Contracts – PPO Admin

Administrative costs payable to health care and employee benefit vendors as identified in the contracts. (Used by Human Resources and Finance only)

721E6 Contracted Food Service

Costs associated with the purchase of food and services from outside vendors. Mainly used by Resident Halls.

721F Maintenance Contracts

721F1 Equipment Maintenance Contracts

Payments to third parties to service and maintain equipment for fixed periods of time.

721F2 Software Maintenance Contracts

Payment to third parties to service and maintain software for fixed periods of time.

721F3 Maintenance Contracts Other

Payments to third parties that do not fall under equipment or software maintenance contract account codes.

721G Contracts Other

Payments to third parties that are not services or maintenance contracts.

721H Sponsored Program Related Costs Used in Current Restricted Fund

721H1 Sub-Grant and Contracts to Other Agencies

721H11 Sub-Grants/Contracts with Sub-Recipients

Agreements with third parties to conduct specific activities or functions to assist in carrying out approved grant projects. It is only used by indexes with a first digit of 3 or 4. If these charges involve federal funds, departments may wish to consult with Sponsored Program Administration.

721H12 Sub-Grant/Contracts with Vendor Relations

721H13 Purchased Services – PRB Use Only

721H2 Research Subject Costs

Payments to individuals for participating in research projects. This account code may also be used to record payments to health care providers for research subject costs not defined as patient care.

721H3 Patient Care Services

Routine and ancillary medical and dental services provided by health care professionals on an in-patient or outpatient basis.

721H4 Program Income

Deduction to expense that are specific to grants.

721H5 Controlled Substances

Payments to vendors for the purchase of controlled substances used in approved research programs.

721H6 Radioactive Materials

Payments to vendors for the purchase of radioactive materials used in conjunction with an approved research program.

721I Membership Dues

721I1 Professional Community Society Dues

Dues and fees as described in APPM. Club fees require the prior approval of the President and individual memberships in professional organizations require the approval of the applicable vice president, Section 1.3.1 of the APPM discusses these matters further.

721I3 Other Membership Dues

Dues for University Institutional memberships only. Do not use for conference expenses.

721J Moving Expenses

721J1 New Employee Moving Expenses

Relocation expenses incurred by a new employee including house hunting trips, shipping of household goods and associated expenses. Please refer to Section 1.3.1.2 of the APPM for further discussion of this matter.

721J2 Other Moving Expenses

Used by FP&M to move equipment, furniture and related boxes during renovation of University facilities.

721K Equipment Repair and Maintenance

Costs incurred for specific alterations, repairs or maintenance to University property.

721L Facility Planning and Management (Used by FP&M only)

721L1 Facility Minor Repair and Replacement

Costs incurred for minor alterations or repairs to facilities. This would include items such as draperies, blinds, carpeting and alarms.

721L2 Facility Maintenance and Security

Costs incurred to maintain facilities (i.e., janitorial, custodial, window washing or elevator maintenance or security system).

721L3 FP&M Supplies and Materials (Roll-up)

721L4 FP&M Contracted Services (Roll-up)

721L5 FP&M Maintenance Contracts (Roll-up)

721L6 FP&M Equipment Repair and Maintenance (Roll-up)

721M Utilities (Roll-up)

721N Advertising

721N1 Publicity & Advertising – General

All publicity and advertising expenses other than those for employment searches or bids. This includes activities directed at maintaining the image of the institution, maintaining or promoting understanding and favorable relations with the community or public at large or any segment of the public.

721N2 Advertising Employment

Advertising expenses related to employment searches only.

721N3 Advertising FP&M Bids

All advertising bid expenses for the Facilities, Planning & Management.

721N4 TV/Radio Air Time

All advertising costs associated with the utilization of TV and radio air time.

721P Insurance (Used by central unit only)

721P1 Property Insurance

Used to record the cost of property insurance. Approval by Risk Management is required to avoid duplication of coverage and authenticity of the insurer.

721P2 Fidelity & Public Liability Insurance

Used to record the cost of liability insurance.

721P3 Self-Insurance

Used to record self-insurance claims for losses at the University.

721P4 Self Insurance Property Loss Claims

Reimbursement and recovery for covered property losses to University departments.

721P5 Insurance

Used to record the cost of miscellaneous insurance at the University.

721Q Taxes

All costs associated with the payment of taxes to governmental units. (Used by central unit only)

721R Banking Fees

All costs associated with and originating from doing banking business. (Used by central unit only)

721S Government Fees

All costs charged to the University from governmental departments including the State of Michigan and the City of Detroit.

721T Bad Debts Receivables

This account is used to fund the reserve for uncollectible receivables.

721U Interest Expense for Operating Unit Cash Overages

Used to record the interest expense incurred by an Auxiliary unit that is carrying a cash deficit.

721V Cash Over & Short

Used to record any differences between actual cash versus the expected amount of cash based on checks cash, deposits received, etc. (Used by central unit only)

721W Inventory Adjustment

Used to record adjustments to inventory after physical count at year-end. (Used by central unit only)

721X University Sponsorships/Donations

Contributions or donations by WSU to other organizations. Section 1.3.1 (c) 10. of the APPM indicates that any such contributions must be approved by the appropriate vice president and must be considered essential for the furtherance of an established University program.

721Y Internal University Service Centers

721Y1Comp & Info Technology Center

Charges incurred for computing center services and supplies.

721Y2 Media Services Charges incurred for media services such as photography audio visual, computer repairs, etc.

721Y21 Library Media Services

721Y22 Department Media Services

721Y3 McGregor Conference Center

721Y31 McGregor – Food + Beverages

Charges incurred at the McGregor Conference Center for food and beverages. Please refer to Section 1.3.1 of the APPM for the circumstances where such expenses are allowable and the level of the approvals required.

721Y4 Facilities Planning & Management

Charges incurred for FP&M services and materials.

721Y5 Laboratory Animal Resources

Purchases of lab animals, food, and animal care services from the Department of Laboratory Animal Resources (DLAR).

721Y6 Medical Communications

Printing and graphic services provided by Biomedical Communications.

721Y7 Equipment Rental Pool

Charges for equipment rental.

721Y8 Prt, Dup & Add-Inter. Dept. Supplies

Printing, duplicating and addressing services provided by internal departments.

721Y9 Instrument & Electronic Shop

Services provided by various University departments that repair equipment or sell parts.

721YA Storerooms

Laboratory supplies purchased from medical science store rooms.

721YB Counseling and Testing

Services provided by Student Affairs Counseling and Testing Office.

721YC Human Investigation Committee

Fees for evaluation of research proposals involving human and animal subjects.

721YD Campus Food Service Providers

Charges for on-campus food service providers other than AVI. AVI should be charged to account code 721Y31.

721YZ Other University Service Centers

Charges that represent reimbursements to other university departments for service supplies, which do not fit into other expense account codes. This code should not be used to transfer costs or funds between departments.

721Z Press Operating Expenditures (Used by University Press only)

7221 Administrative Systems Hardware/Software

All requests for computer network goods and services must be approved by C&IT to guarantee technical support of the network.

7222 Mailing and Addressing Services

The University has contracts for First Class Presort, International Mailing, and Addressing Services. Any request for an exception for use of a different Vendor requires approval of Business Operations.

7223 Security Devices

Charges for alarm systems, security and safety equipment and supplies. Security systems require the approval of Public Safety to ensure the specifications and requirements set forth by the University are met.

7224 Signs

The design of signs requires the approval of Marketing and Communications. Hanging/mounting of signage must be approved by FP&M.

7225 Vehicles

Purchase or lease of vehicles requires the approval of the Vice President for Finance and Facilities Management. Lease of state-owned vehicles requires the approval of the Department of Parking and Transportation.

7226 Admin Systems Computer Services

No unit of the University may expend funds from any source for the development of administrative systems without the approval of the ITSC. The Committee may delegate some responsibilities for hardware approval to C&IT.

7228 University Forms

729 Miscellaneous

Charges incurred for small expense items that cannot be otherwise classified.

761 Endowment Fund Related Expenditures (Used by central unit only)

7611 Payment to Life Income Beneficiary

7612 Trustee and Other Fees

765 Plant Fund Expenditures

7651 Land

76511 Land Purchase

Used to record the purchase of land.

76512 Land Improvements

Charges for the cost to improve the land including all contractor costs.

7652 Building – Purchase

Used to record the purchase of existing buildings and related fees.

7653 Building – Construction/Alteration

76531 Architect Costs

765311 Architect Fees

765312 Architect Reimbursables

76532 Consultants Costs

765321 Consultant Fees

765322 Consultants Reimbursables

76533 General Contractors

76534 Survey and Testing Fees

76535 Performance and Other Bonds

76536 Fixed Equipment

76537 Capitalized Interest Expense on Bonded Construction

76538 Plant Fund Financial Fees

76539 Other Construction Costs

7653A Plant Alterations Done by FP&M

7653B Principal Payment Outstanding Note

7653C FP&M Design Services

7653D FP&M Interior Design and Renovation

All interior renovation purchases must have approval of FP&M Design Services.

771 Travel

7711 In State - Employees

All allowable expenses incurred by University employees for travel within the State of Michigan, Windsor and Essex County. This would include any applicable registration or conference fees. Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

7712 Outstate - Employees

All allowable expenses incurred by University employees for travel within the United States and Ontario, except as included in account code 7711. This would include any applicable registration or conference fees. Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

7713 Travel - Non Employees

Allowable travel expenses incurred by non-employees (such as students, board members, guest speakers, etc.). Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

7714 Team Travel

All travel costs incurred by athletic teams, debate teams, musical performances, etc.

7715 Foreign Travel

All allowable expenses incurred by University employees for travel outside of the United States and Ontario. Allowable expenses and reimbursement procedures are identified in University’s Travel and Transportation section of the APPM (Section 7).

772 Motor Pool

Internal charges incurred for motor pool vehicle usage. Please refer to section 8.2 of the APPM for Motor Pool procedures.

773 Entertainment

7731 Recruitment

All expenses associated with the recruitment of employees and athletes. Please refer to Section 1.3.1 of the APPM for the types/amounts of expenses allowable and the approval levels required.

7732 Receptions

Cost of externally held receptions hosted by the University. Please refer to Sections 1.3.1.C.6 and 8 for information about these expenses which are allowable and the approval level required.

7733 Group Training and Development

Includes meals, beverages, lodging and other related costs for training and development activities conducted off campus. This would include staff retreats; however, such retreats are subject to Section 1.3.1.C.3 of the APPM, including the approval of the respective Vice President.

7734 Other Business Related Entertainment and Meals

All entertainment costs not categorized in other account codes. Guest speaker meals should be charged to this account code. These charges are only reimbursed in accordance with section 1.3 of the APPM.

781 Internal Service Center Revenue

Used to record the inter-departmental sales revenues of specialized service centers and charge back centers. For IRB usage only.

782 Intra-fund Transfers

Used to transfer funds between the General, Designated, Auxiliary and Restricted funds. (Used by central unit only)

783 Intra-fund Transfers Grant and Contract Balances (Used by central unit only)

784 Intra-fund Transfers Grant and Contract Deficits (Used by central unit only)

785 Intra-fund Transfers Between Plant Funds (Used by central unit only)

786 Intra-fund Transfers Cost Sharing (Used by central unit only)

787 Intra-fund Transfers Grant Payroll Suspense (Used by central unit only)

791 Indirect Cost Expense

Used to record University overhead charges assessed to grants and contracts. (Used by central unit only)

792 Administrative Cost Expense (Used by central unit only)

793 Administrative Fee on Gift Expense

Used to record administrative fee on cash gifts. (Used by central unit only)

821 Mandatory Transfers To (Used by central unit only)

8211 Mandatory Transfers To General Fund

8212 Mandatory Transfers To Designated Fund

8213 Mandatory Transfers To Current Restricted Fund

8214 Mandatory Transfers To Auxiliary Enterprise Fund

8215 Mandatory Transfers To Independent Operations

8216 Mandatory Transfers To Loan Funds

82161 Mandatory Transfers To University Loan Funds

82162 Mandatory Transfers To Federal Loan Programs

8217 Mandatory Transfers To Endowment Funds

82171 Mandatory Transfers To True Endowment Funds

82172 Mandatory Transfers To Term Endowments

82173 Mandatory Transfers To Funds Functioning as Endowments

82174 Mandatory Transfers To Annuities and Life Income

8218 Mandatory Transfers To Plant Fund

82181 Mandatory Transfers To Unexpended Plant Fund

82182 Mandatory Transfers To Repair and Replacement Reserve

82183 Mandatory Transfers To Retire Indebtedness

8219 Mandatory Transfers To Investment In Plant Fund

831 Mandatory Transfers From (Used by central unit only)

8311 Mandatory Transfers From General Fund

8312 Mandatory Transfers From Designated Fund

8313 Mandatory Transfers From Current Restricted Fund

8314 Mandatory Transfers From Auxiliary Enterprise Fund

8315 Mandatory Transfers From Independent Operations

8316 Mandatory Transfers From Loan Funds

83161 Mandatory Transfers From University Loan Funds

83162 Mandatory Transfers From Federal Loan Programs

8317 Mandatory Transfers From Endowment Funds

83171 Mandatory Transfers From True Endowment Funds

83172 Mandatory Transfers From Term Endowments

83173 Mandatory Transfers From Funds Functioning as Endowments

83174 Mandatory Transfers From Annuities and Life Income

8318 Mandatory Transfers from Plant Fund

83181 Mandatory Transfers From Unexpended Plant Fund

83182 Mandatory Transfers From Repair and Replacement Reserve

83183 Mandatory Transfers From Retire Indebtedness

8319 Mandatory Transfers From Investment In Plant Fund

841 Non-Mandatory Transfers To (Used by central unit only)

8411 Non-Mandatory Transfers To General Fund

8412 Non-Mandatory Transfers To Designated Fund

8413 Non-Mandatory Transfers To Current Restricted Fund

8414 Non-Mandatory Transfers To Auxiliary Enterprise Fund

8415 Non-Mandatory Transfers To Independent Operations

8416 Non-Mandatory Transfers To Loan Funds

84161 Non-Mandatory Transfers To University Loan Funds

84162 Non-Mandatory Transfers To Federal Loan Programs

8417 Non-Mandatory Transfers To Endowment Funds

84171 Non-Mandatory Transfers To True Endowment Funds

84172 Non-Mandatory Transfers To Term Endowments

84173 Non-Mandatory Transfers To Funds Functioning as Endowments

84174 Non-Mandatory Transfers To Annuities and Life Income

8418 Non-Mandatory Transfers To Plant Fund

84181 Non-Mandatory Transfers To Unexpended Plant Fund

84182 Non-Mandatory Transfers To Repair and Replacement Reserve

84183 Non-Mandatory Transfers To Retire Indebtedness

8419 Non-Mandatory Transfers To Investment In Plant Fund

851 Non-Mandatory Transfers From (Used by central unit only)

8511 Non-Mandatory Transfers From General Fund

8512 Non-Mandatory Transfers From Designated Fund

8513 Non-Mandatory Transfers From Current Restricted Fund

8514 Non-Mandatory Transfers From Auxiliary Enterprise Fund

8515 Non-Mandatory Transfers From Independent Operations

8516 Non-Mandatory Transfers From Loan Funds

85161 Non-Mandatory Transfers From University Loan Funds

85162 Non-Mandatory Transfers From Federal Loan Programs

8517 Non-Mandatory Transfers From Endowment Funds

85171 Non-Mandatory Transfers From True Endowment Funds

85172 Non-Mandatory Transfers From Term Endowments

85173 Non-Mandatory Transfers From Funds Functioning as Endowments

85174 Non-Mandatory Transfers From Annuities and Life Income

8518 Non-Mandatory Transfers From Plant Fund

85181 Non-Mandatory Transfers From Unexpended Plant Fund

85182 Non-Mandatory Transfers From Repair and Replacement Reserve

85183 Non-Mandatory Transfers From Retire Indebtedness

8519 Non-Mandatory Transfers From Investment In Plant Fund

861 Non-Mandatory Transfers to Endowment Unitized (Used by central unit only)

8611 Non-Mandatory Transfers To Designated/Endowment Unitized

8612 Non-Mandatory Transfers To Current Restricted/Endowment Unitized

8613 Non-Mandatory Transfers To Auxiliary/Endowment Unitized

8614 Non-Mandatory Transfers To Independent Operations/Endowment Unitized

8615 Non-Mandatory Transfers To University Loan/Endowment Unitized

8616 Non-Mandatory Transfers To Endowment/Endowment Unitized

86161 Non-Mandatory Transfers To True Endowment/Endowment Unitized

86162 Non-Mandatory Transfers To Term Endowment/Endowment Unitized

86163 Non-Mandatory Transfers To Fund Functioning/Endowment Unitized

86164 Non-Mandatory Transfers To Annuity Life Income/Endowment Unitized

8617 Non-Mandatory Transfers To Plant Fund/Endowment Unitized

86171 Non-Mandatory Transfers To Unexp Plant Fund/Endowment Unitized

86172 Non-Mandatory Transfers To Repair and Replacement/Endowment Unitized

8618 Non-Mandatory Transfers To General Fund/Endowment Unitized

862 Non-Mandatory Transfers From Endowment Unitized (Used by central unit only)

8621 Non-Mandatory Transfers From Designated/Endowment Unitized

8622 Non-Mandatory Transfers From Current Restricted/Endowment Unitized

8623 Non-Mandatory Transfers From Auxiliary/Endowment Unitized

8624 Non-Mandatory Transfers From Independent Operations/Endowment

Unitized

8625 Non-Mandatory Transfers From University Loan/Endowment Unitized

8626 Non-Mandatory Transfers From Endowment/Endowment Unitized

86261 Non-Mandatory Transfers From True Endowment/Endowment Unitized

86262 Non-Mandatory Transfers From Term Endowment/Endowment Unitized

86263 Non-Mandatory Transfers From Fund Functioning/Endowment Unitized

86264 Non-Mandatory Transfers From Annuity Life Income/Endowment Unitized

8627 Non-Mandatory Transfers From Plant Fund/Endowment Unitized

86271 Non-Mandatory Transfers From Unexpended Plant Fund/Endowment Unitized

86272 Non-Mandatory Transfers From Repair and Replacement/Endowment Unitized

8628 Non-Mandatory Transfers From General Fund/Endowment Unitized

	E-Class:
61131 Academic Staff, Represented-12 Month	S2
61132 Academic Staff, Represented-9 Month	S9

	E-Class:
61141 Graduate Assistants-12 Month	U2
61142 Graduate Assistants-9 Month	U9

	E-Class:
61151 Research-12 Month	R2
61152 Research-9 Month	R9

	E-Class:
61181 Academic/Administrative-12 Month	D2
61182 Academic/Administrative-9 Month	D9

	E-Class:
61251 Public Safety, Repres.-Reg. Wages	PS
61252 Public Safety, Repres.-Overtime	PS

Financial Management System (FMS)

Operating Ledger Account Codes and Descriptions

Operating Ledger Account Codes/Descriptions: (open all) (close all)

Revenue Codes and Descriptions:

Labor Codes and Descriptions:

Non-Payroll Expense Codes and Descriptions:

	E-Class:
61311 Skilled Trades, Repres.-Reg. Wages	SK
61312 Skilled Trades, Repres.-Overtime	SK

	E-Class:
61321 Local 1497-AFSCME, Repr.-Reg. Wages	AS
61322 Local 1497-AFSCME, Repre.-Overtime	AS

	E-Class:
61331 Local 177-M, Repres. - Reg. Wages	7M
61332 Local 177-M, Repres. - Overtime	7M

	E-Class:
61341 Oper. Eng.-Local 547, Rep.-Reg. Wag	OE
61342 Oper. Eng.-Local 547, Rep.-O/T	OE

	E-Class:
61351 Oper. Eng./Sup., Repres.-Reg. Wages	OS
61352 Oper. Eng./Sup., Represented-O/T	OS

	E-Class:
61361 Local 24, Represented-Reg. Wages	24, HU
61362 Local 24, Represented - O/T	24

	E-Class:
61413 Instructional PT Fac/Instr Asst	PT, P2, P6
61414 Non-Instructional PT Fac/Instr Asst	P5, HP

	E-Class:
61421 Temporary - 1000 Hours	TE, HT
61422 Temporary - Nonrepresented	TE, HT
61423 Temporary - Reg. Wages	TE, HT
61424 Temporary - Overtime	TE, HT

	E-Class:
61111 Chairs and Academic Directors-12 month	C2

	E-Class:
6117 Early/Special Retirees	ER

	E-Class:
6119 Medical Residents	MR

	E-Class:
6121 Admin. Exec., Non Repres., Exempt	EX