Other Personal Service Payments (COA)
Payments to, or on behalf of, employees for awards, claims and settlements. In addition, this account should be used for payments of inmate labor and compensation to board members. Tort claims to employees should be recorded under "Other Expenses and Adjustments."
Employee Awards and Payments
- 531611 Suggestion System Awards
- Costs of meritorious service awards paid to employees for suggestions in improving operations. This program was established in 1975 by N. C. General Statute 143-340(1).
Employee Claims & Settlements
Severance Salary Continuation| 531620 | Severance Salary Continuation | Universities |
| 531621 | Appropriated | |
| 531622 | Receipts | |
| 531623 | Undesignated | |
| 531624 | Grievance Settlement | |
| 531625 | Short Term Disability Payments | Undesignated/Universities |
| 531627 | Appropriated |
|
| 531628 | Receipts |
|
| 531626 | Extended Short Term Disability Payments | Exceeds one yr. |
Workers Compensation Claims
- 531631 Medical Payments
- Payments made under the Workers' Compensation Program for medical, surgical, hospital, nursing, rehabilitation services, medicines, medical travel, and medical supplies.
- 531631001 Workers Compensation Medical Payments - Inmate
- 531632 Temporary Disability Payments
- Payments made under the workers' compensation program to compensate temporarily disabled employees for lost work time.
- 531632001 Temporary Disability Payments - Inmates
- 531633 Permanent Disability Payments
- Payments made to employees under the Workers' Compensation Program for disfigurements and permanent full and partial disabilities.
- 531634 Death Benefits
- Payments made under the Workers' Compensation Program to surviving spouses and/or dependent children of deceased children and allowances for funeral services.
- 531639 Other Workers Comp Costs
Wages for Special Programs
Payments made in accordance with special programs for services rendered by individuals generally not considered state government employees. These payments are not subject to the Social Security withholding or employer match requirements.- 531641 Inmate Labor Payments made in compensations of services performed by prison inmates.
- 531641001 Inmate Labor - Highway
- 531641002 Inmate Labor - Unit
- 531641003 Inmate Labor - Enterprise
- 531641004 Inmate Labor - Capital Improvements
- 531642 Therapeutic Wages Payments made in compensation of services performed as a part of a prescribed treatment or therapy.
- 531643 National Guard Payments Payments made to National Guard members when the Governor calls out the National Guard during State Emergencies.
- 531649 Other Special Program Wages
Executive Statutory Allowances
Payments for per diem and other allowances as referenced in State Statutes that are to be made in compensation of services rendered for which the receiver does not have to provide a record of expenditure to the granting agency.- 531651 Compensation to Board Members
- 531652 Compensation to Other Elected Officials
Taxable Employee Expense Reimbursement
Payments made to employees to reimburse expenses that are considered taxable income by the Internal Revenue Code and therefore these payments are reported on a W-2 form.
Note: Prior to June 2007, there was just one account, 531660, for the taxable employee expense reimbursement. In June 2007, account 531660 was modified for universities and 3 new accounts were added to show other funding sources for the taxable employee expense reimbursement account.
- 531660 Taxable Employee Expense Reimbursement - Universities
- 531661 Taxable Employee Expense Reimbursement - Appropriated
- 531662 Taxable Employee Expense Reimbursement - Receipts
- 531663 Taxable Employee Expense Reimbursement - Undesignated