Personal Services and Other Personal Services (PS/OPS)
Explanation of Regular Payroll Transactions
for Budgets, Encumbrances and Expenditures for an FRS Account

Personal Services Subcodes: 
Professional (1010, 1310, 1410, 1510, 1610, 1710, 1960)
Graduate Assistant (1150)
Classified (1010) 
Labor Payroll (1110, 1930, or 1940)
Student Labor (1040)
Special Biweekly (1030)
Work study (1040)

• Encumbrance Transaction code 052 as it relates to the above Personal Services Subcodes.
  • FRS transactions encumber salary and fringe benefits costs (5320)* including workers compensation (5325)* by employee number, by FRS account and by subcode at the beginning of each fiscal year. 
  • The encumbered amount will reduce the department’s pool or line item budget. 
  • Every biweekly payroll cycle, the encumbered amount will be adjusted as a result of funding changes, reduced or increased FTE, promotions and reclassifications, sabbatical leaves, leaves without pay, etc.
  • The adjustment will either increase or decrease the department’s pool or the line item budget. 

Other Personal Services Subcodes:
Longevity (1060, 1330, 1430, 1530, 1630, 1730)
Shift Differential (1080, 1350, 1450, 1550, 1650, 1750)
Snow & Ice Differential (1100, 1360, 1460, 1560, 1660, 1760)
Holiday Pay (1140, 1370, 1470, 1570, 1670, 1770)
Accrued Vacation at Termination or Retirement (1120, 1380, 1480, 1580, 1680, 1780)
Accrued Sick at Retirement or Death (1090, 1220, 1390, 1490, 1590, 1690, 1790)
AAUP 1% Buyback (1950)

• Budget, Encumbrance and Expense Transaction codes impacting the above Other Personal Services Subcodes:
  • Budget Transaction code 022 – (For 2 Ledgers only)  
    • An adjustment is made to the department’s budget pool or line item from a centrally funded source prior to the creation of an encumbrance.
    • Fringe benefits are calculated using the Fringe Benefits O (FBO) Table in GENESYS.
    • The budget offset account is 292204-1201, -5320, and -5325. 
  • Encumbrance Transaction cods 052 - (For all FRS accounts)
    • Encumbrance transactions for Other Personal Services are created for the amount of the payment by employee number, by FRS account and by subcode, including fringe benefits and workers’ compensation.
  • Payroll Expense Transaction code 040 - (For all FRS accounts)  
    • Expenditure transactions are created by employee number, by FRS account and by subcode.
  
  *   Calculations for fringe benefits (5320) and workers’ compensation (5325) are straightforward except for those individual’s with exempt status.  Randy Moore in Accounting maintains a 1-character field in FRS where "E" exempts an individual’s payroll from fringe benefits and workers’ compensation charges (the 5320 and 5325 calculation). 

Updated: 7/18/08