60xxxx: Payroll Costs | Accounting

I. GENERAL

All salaries, wages, and special payments paid to faculty members and employees of Duke University should be charged to one of the G/L accounts in this series.

Section IV of this procedure has specific examples of G/L account selection. Appendix A has a chart for help with Biweekly (non-exempt) G/L accounts. Refer to General Accounting Procedures 101.0 through 101.9 for information about Payroll forms, timecards, etc.

For the University when completing the payroll forms, the first 2 digits of the G/L account are the Service Type (ST) and the second two digits are the Service Category (SC).

II. DEFINITION OF TERMS

Definitions of terms used in this procedure are specified below:

A. EXEMPT

Refers to faculty members or employees who are not subject to the minimum wage or overtime pay requirements of the Fair Labor Standards Act. These employees are also referred to as "faculty/staff".

B. NON-EXEMPT

Refers to employees who are subject to the provisions of the Fair Labor Standards Act. These employees are also referred to as "biweekly employees".

C. FACULTY

Members of the academic staff at Duke University and Medical Center who hold the rank of Professor, Associate Professor, Assistant Professor, Associate, Instructor, or Lecturer. This includes positions designated as Visiting, Adjunct, Clinical, Consulting, Research, or Medical Research. Additionally, various "in residence" artists and scholars, graduate teaching assistants, instructional assistants, research assistants, and teaching assistants are considered "faculty" for payroll purposes. All faculty are in job family 40, Faculty.

D. TENURE AND TENURE-TRACK FACULTY

Members of the academic staff in one of the following positions:

Professor (Tenure), Job account 1541
Associate Professor (Tenure), Job account 1542
Assistant Professor (Tenure), Job account 1543
Professor, Job account 1545
Associate Professor, Job account 1546
Assistant Professor, Job account 1547

E. STAFF

All exempt employees other than faculty. Staff have position classifications in one of these job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technology
09 - DUML Ship's Crew
10 - Clinical Technical/Professional II
11 - Nursing, Inpatient
12 - Unclassified
13 - Durham Regional Hospital
14 - Clinical Laboratories
17 - Clinical Technical/Professional
18 - Duke Health Raleigh Hospital
22 - Skilled Crafts, Non-Bargaining Unit
24 - Tele/Video
25 - Nurse Anesthetist
26 - House Staff
27 - Research and Scholarship
28 - Administrative and Managerial
29 - Professional Library Staff
32 - Nursing-Ambulatory Care/Administrative
33 - Student Services
34 - External Affairs
35 - Offsite Practices

F. CLERICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

03 - Office Support - General
06 - Office Support - Secretarial
07 - Office Support - Medical

G. TECHNICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technologies
09 - DUML's Ship's Crew
10 - Clinical Technical/Professional II
14 - Police
15 - Clinical Laboratories
16 - Technical - General
17 - Clinical Technical/Professional I
24 - Tele/Video

H. NURSING SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

11 - Nursing - Inpatient
25 - Nurse Anesthetist
32 - Nursing-Administrative and Ambulatory Care

I. PATIENT SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

30 - Service - Nursing Care

J. SERVICE

Refers to biweekly paid non-exempt employees whose position codes are in job families:

19 - Service Bargaining Unit
20 - Service Non-Bargaining Unit

K. SKILLED CRAFTS

Refers to biweekly paid non-exempt employees whose position codes are in job families:

21 - Skilled Crafts, Bargaining Unit
22 - Skilled Crafts, Non-Bargaining Unit

L. STUDENT

A person working toward a degree at Duke University whose primary purpose is to be a student. An employee who is working toward a degree on a part-time basis is not classified as a "student" for payroll. However, graduate or professional school students will be considered "students" for payroll purposes if they are registered (1) for a minimum of three units after passing the preliminary examination for a doctoral degree or (2) for less than nine units to complete requirements for a master's degree. Duke University has three student categories:

Undergraduate Student:
Students pursuing a Bachelor of Arts (BA) or Bachelor of Science (BS) degree in Trinity College of Arts & Sciences or a B. S. in the School of Engineering.

Graduate Student:
Students pursuing a Master of Arts (MA), Master of Science (MS), Master of Arts in Teaching (MAT), or Doctor of Philosophy (Ph.D.) degree through the Graduate School of the University.

Professional Student:
Students pursuing degrees (with the exception of the Ph.D.) in professional schools of the University: Fuqua School of Business, Divinity School, School of the Environment, School of Law, School of Medicine, and School of Nursing.

Students pursuing joint degrees should be categorized by their primary degree. Duke Students employed by the University is in job family 23, Students. Note that non-Duke students are included in job family 12, Unclassified.

M. INSTRUCTION/TRAINING/DEPARTMENTAL RESEARCH

Activities of an academic department which are part of its instruction and training programs, whether or not they are offered for credit toward a degree. Includes: course and curriculum development, academic advising, scholarly activities such as preparing and delivering papers, attending seminars and professional meetings, sponsored training grants. Departmental research (research for which there is no separate budget or accounting) is also included.

N. SPONSORED RESEARCH

Research activities which are separately budgeted and accounted for, and have definite research objectives.

III. DEFINITION OF G/L ACCOUNTS

UNIVERSITY - FACULTY/STAFF PAYROLL G/L ACCOUNT SELECTION

JOB DESCRIPTION	Regular Rank Tenure/Tenure-Track Faculty*	Regular Rank Non-Tenure Track	Non-Regular Rank Faculty	Monthly Staff
Administrative Effort	603000	602300	602400	600000
Clinical and Service Activities	603800	603900	603900
Faculty Effort Supporting Duke Hospital - Job Family 40 ONLY - Use ONLY with Medical Center Cost Objects - Can NOT be used with 30X-35X Cost Objects	600200	600200	600200
Instruction, Training, Departmental Research	601300	601500	602500
Teaching, Research & Patient Care	603700	602700	602700
Research (153, 2x3, 3x3 and 453 Cost Objects only)	603600	602600	602600	601600
Ph.D. Graduate Students Research Instruction/Training/Other				601200 601400
Professional and Master Graduate Students Research Instruction/Training				601000 601100
Postdoctoral Associates				602800
Other Professional Services				601900
Intern - Duke University				602000
Nursing Staff (Senior)				601800
House Staff (Position Code 1363, Job Family 26 ONLY)				601700

* Tenure/Tenure-Track Faculty includes Position Codes 1541, 1542, 1543, 1545, 1546 and 1547 ONLY

600000 Administrative Effort (Exempt Staff, Excluding Faculty) - Valid for: DUHS, Duke Global, Univ

Represents salary expense for exempt personnel (excluding faculty) in academic departments who provide administrative support.
Federally funded projects: Use this G/L account for exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project. An approved Direct Cost Exception form must be on record.

600005 DCRI Time Tracking - Admin Effort - Valid for: Sponsored Programs Only

600010 Health System Monthly Exempt: Base Pay - Valid for: DUHS

600020 Health System Monthly Exempt: Supplemental Pay - Valid for: DUHS

600030 Health System Monthly Exempt: Severance Pay - Valid for: DUHS

600040 Health System Retention Bonus - Valid for: DUHS

600050 Monthly Exempt: Paid Time Off - Valid for: DUHS

600066 Admin Salaries - CAS Approved - Valid for: Sponsored Programs Only

For use by the Office of Sponsored Programs to enter CAS approved budget/plan for exempt and non-exempt Administrative/clerical salaries.

600100 Administrative Effort Supporting Instruction/Training/Departmental Research (Staff, Excluding Faculty) - Valid for: Closed, Payroll Office Only

CLOSED Use G/L 600000: Represents salary expense for exempt personnel (excluding faculty) in academic departments whose administrative effort is exclusively in support of the instruction, training, or departmental research activities. Note: An individual's salary on a single cost object may not be divided between G/L accounts 600000 and 600100.

600200 Faculty Effort Supporting DUHS: DO NOT USE WITH DUHS COST OBJECTS. - Valid for: Univ

Represents salary expense for faculty teaching and supervising the house staff program, patient care, ancillary services, and other administrative duties for Duke University Health System (DUHS) companies, which is NOT charged directly to DUHS cost objects. House staff supervision effort should be recorded on either 421 or 391 cost objects and all other effort supporting DUHS should be recorded on 399 or 459 cost objects. Use this G/L account only with Medical School cost objects not funded by governmental agencies.

600300 Cost Sharing: Sponsored Non-Research (Non-Tenure/Tenure-Track Faculty and Staff) - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

600400 Cost Sharing: Sponsored Research (Non-Tenure/Tenure-Track Faculty and Staff) - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

600500 DU Faculty Support to DUHS (Excluding Duke Hospital) - Valid for: Closed

600600 DU Non-Faculty Staff Support To DUHS - Valid for: Closed

600700 Cost Sharing: Training-Graduate, Professional, and Graduate Masters Students - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

600800 Cost Sharing: Research-Graduate Student - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

600900 Cost Sharing: House Staff or Post Doctoral Associates - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

601000 Research: Professional and Graduate Masters Students - Valid for: Univ

Represents salary paid to exempt professional and graduate Masters students who are directly involved in departmental or sponsored research. This account can only be used for registered Duke students. This account should be used only on research projects (xx3).

601100 Instruction/Training: Professional and Graduate Masters Students - Valid for: Univ

Represents salary paid to exempt professional and graduate Masters students who are directly involved in instruction or training activities. This account can only be used for registered Duke students. This account should be used only on Non-research cost objects.

601200 Research Assistant: Ph.D. Students - Valid for: Univ

Represents salary paid to exempt graduate Ph.D. students who are working as Research Assistants. Can be used for base salary in Job Code 1590 or supplemental pay for incremental RA work in Job Codes 1590, 1502, and 1594. This account can only be used for registered Duke students. Tuition Remission will be assessed.

601210 Monthly Exempt: Students - Valid for: Closed

601300 Instruction, Training, Departmental Research (Tenure/Tenure-Track Faculty Only) - Valid for: Univ, DUHS, Duke Global

Represents salary expense for Duke tenure/tenure-track faculty directly involved in instruction, training, or departmental research.

601400 Instruction / Training / Other: Ph.D. Students - Valid for: Univ

Represents salary paid to exempt graduate Ph.D. students who are directly involved in instruction activities, training activities or other activities related to instruction. This account can only be used for registered Duke students. This account may NOT be used on research projects (xx3) as tuition remission is not assessed.

601500 Instruction, Training, Departmental Research (Regular Rank Faculty Excluding Tenure/Tenure-Track Faculty) - Valid for: Univ, DUHS, Duke Global

Represents salary expense for regular rank faculty excluding tenure/tenure-track faculty directly involved in instruction, training and departmental research.

601600 Sponsored Research: Staff (Excluding Faculty) - Valid for: Univ, Duke Global

Use only with cost objects in the 153, 453, Ax3, 2X3 and 3X3 series. Represents salary expense for exempt personnel (excluding faculty) directly involved in the research aspects of sponsored research or performing specific technical duties directly related to the research or project scope of a sponsored project.

Federally funded projects: For non-research sponsored projects (e.g., 3x2 or 3x9) refer to G/L account 601900. Individuals involved in the non-technical or administrative functions of a sponsored research project must use G/L account 600000, which requires an approved Direct Cost Exception form< on record for Federally funded sponsored projects.

601605 DCRI Time Tracking - Research Effort - Valid for: Sponsored Programs Only

601700 House Staff/Subspecialties Fellows - Valid for: Univ, DUHS

Represents salary expense of all house staff (interns, residents, and fellows) who are performing patient care services within the medical center regardless of their funding source. The position code for employees using this G/L account must be 136300, job family 26.

601710 Health System House Staff: Base Pay - Valid for: DUHS

601720 Health System House Staff: Supplemental Pay - Valid for: DUHS

601800 Senior Nursing Staff - Valid for: DUHS, Univ

Represents salary expense of exempt nursing personnel primarily engaged in administrative, supervisory or clinical activities related to patient care, as opposed to activities related to the School of Nursing which should be charged to other G/L accounts.

601900 Other Professional Services (Excluding Faculty) - Valid for: Univ, DUHS

Represents salary expense of exempt personnel (excluding faculty) who are not classified under one of the other exempt G/L accounts. Examples are librarians, pharmacists, teachers in the preschool nursery, coaches, and research associates not performing sponsored research.

Federally funded projects: Use this G/L account for individuals performing specific technical duties directly related to the project scope of a non-research sponsored project (e.g., 3x2 or 3x9). Individuals performing non-technical or administrative tasks on sponsored projects must use G/L account 600000, which requires an approved Direct Cost Exception form on record for Federally funded sponsored projects.

601901 Other Professional Staff: Relief - Valid for: DUHS

602000 Intern: Duke University - Valid for: DUHS, Univ

Represents payments made to individuals participating in an internship programs at Duke University.

602100 Monthly Retroactive Pay Adjustments - Valid for: Closed, Payroll Office Only

602200 Administrative Effort Supporting General Operations (Non-tenure/tenure track faculty) - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 602300: Represents salary expense for non-tenure/tenure track faculty in academic departments who provide administrative support, where such effort cannot be specifically identified to either the instruction/training/departmental research or sponsored research activities. Note: An individual's salary on a single cost object may not be divided between G/L accounts 602200 and 602300.

602300 Administrative Effort (Regular Rank Non-tenure/Tenure-Track Faculty) - Valid for: Univ, Duke Global

Represents administrative salary expense for regular rank faculty excluding tenure/track faculty in academic departments.

602400 Administrative Effort (Non-Regular Rank Faculty) - Valid for: Univ

Represents administrative salary expense for non-regular rank faculty in academic departments.

602500 Instruction, Training, Departmental Research (Non-Regular Rank Faculty) - Valid for: Univ, DUHS

Represents salary expense for non-regular rank faculty directly involved in instruction, training, and departmental research.

602600 Sponsored Research (Non-Tenure/Tenure-Track Faculty Only) - Valid for: Univ, DUHS

Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series. Represents salary expense for non-tenure/tenure-track faculty directly involved in sponsored research.

602700 Faculty Involved in Teaching, Research Patient Care - Valid for: Univ, DUHS

Represents salary expense for faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight, and assessment according to departmental policy.

602800 Postdoctoral Associates - Valid for: Univ

Represents salary expense for Postdoctoral Associates, classified under job code 3820, personnel subarea (PSA) 0028, paid through compensatory payroll.

603000 Administrative Effort (Tenure/Tenure-Track Faculty Only) - Valid for: Univ, DUHS

Represents administrative salary expense for tenure/tenure-track faculty.

603100 Administrative Effort Supporting Instruction/Training/Departmental Research (Tenure/Tenure-Track Faculty Only) - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 603000: Represents salary expense for tenure/tenure-track faculty whose administrative effort exclusively supports instruction, training, or departmental research activities. An individual's salary on a single cost object may not be divided between G/L accounts 603000 and 603100.

603300 Cost Sharing: Sponsored Non-Research (Tenure/Tenure-Track Faculty Only) - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

603400 Cost Sharing: Sponsored Research (Tenure/Tenure-Track Faculty Only) - Valid for: Closed, Payroll Office Only

CLOSED: Visit the Finance Research Administration Training page for details on the new process for cost sharing payroll, effective 11/1/2019.

603600 Sponsored Research (Tenure/Tenure-Track Faculty Only) - Valid for: Univ, DUHS

Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series Represents salary expense for tenure/tenure-track faculty directly involved in sponsored research.

603700 Tenure/Tenure Track Faculty Involved in Teaching, Research & Patient Care -

Represents salary expense for Duke tenure/tenure-track faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight and assessment according to department policy.

603800 Clinical and Service Activities (Tenure/Tenure Track Faculty Only) - Valid for: Univ, DUHS

Represents salary expense for Duke tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.

603900 Clinical and Service Activities (Non-Tenure/Tenure Track Faculty Only) - Valid for: Univ, DUHS

Represents salary expense for Duke non-tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.

604000 Voluntary Separation Plan: Exempt Employees - Valid for: Closed, Payroll Office Only

Represents separation payments made to exempt personnel who discontinue employment under provisions of the Voluntary Separation Plan.

604200 Department Research Assistant: Ph.D. Student - Valid for: Closed, Payroll Office Only

Salary paid to exempt Ph.D. students who are directly involved in departmental research that is NOT separately budgeted research. This account can only be used for registered Duke students. Tuition Remission will be assessed. Effective 9/1/2015 this account should no longer be used. Use account 601200 for all PhD student research assistants.

604300 P/R Earnings Adjustment: Exempt - Valid for: Closed, Payroll Office Only

604400 Technical - Valid for: Univ

Represents the earnings of exempt personnel performing technical duties.

604500 Technical: Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 604400: Represents the earnings of exempt personnel performing technical duties for the exclusive support of the Instruction/Training/Departmental Research functions.

604600 Technical - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 604400: Represents the earnings of exempt personnel performing technical duties.

604900 COVID-19 Idle Effort - Exempt Faculty/Staff - Valid for: Payroll Office Only, Univ

605*** Biweekly Effort Supporting General Academic Department Operations

Use only with cost objects in the 151, 152, 351, 352, 361, 362, 381, 382, 391, 392, 4X1, and 452 series. The G/L accounts in the 605*** series should be used to record earnings of non-exempt employees in academic departments who provide general departmental support, where such effort cannot be specifically identified to either the instruction/training/departmental research or sponsored research activities. An individual's wages in a single cost object may not be divided between G/L accounts 605*** and 606***.

605100 Clerical: Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607100: Represents the earnings of non-exempt personnel (other than students) performing clerical duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).

605101 Biweekly Premium Pay - Valid for: Closed

605102 Biweekly Vacation/Sick/Holiday Pay - Valid for: Closed

605200 Technical: Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607200: Represents the earnings of non-exempt personnel (other than students) performing technical duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).

605300 Nursing Service: Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607300: Represents the earnings of non-exempt personnel (other than students) performing nursing service duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in job family 11, 25, or 32.

605400 Patient Service: Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607400: Represents the earnings of non-exempt personnel (other than students) performing patient service duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 13 or 30.

605500 Service: Effort Supporting General Departmental Academic Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607500: Represents the earnings of non-exempt personnel (other than students) performing service type duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 19 or 20.

605600 Skilled Crafts: Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607600: Represents the earnings of non-exempt personnel (other than students) performing skilled craft type duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 21 or 22.

605700 Students (Undergraduate) Effort Supporting General Academic Department Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607700: Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties for the support of general departmental operations. Employees charged to this account should have position code 0699 in the student job family 23.

605800 Students (Graduate) Effort Supporting General Academic Departmental Operations - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607800: Represents the earnings of non-exempt graduate students performing clerical, technical, nursing service, patient service, service or skilled craft type duties for the support of the general departmental function. Employees charged to this account should have position code 0699 in the student job family 23.

605900 COVID-19 Idle Effort - Non-Exempt Staff - Valid for: Payroll Office Only, Univ

606*** Biweekly Effort Supporting Instruction/Training/Departmental Research

Use only with cost objects in the 151, 152, 351, 352, 361, 362, 381, 382, 391, 392, 4X1, and 452 series. The G/L accounts in the 606*** series should be used to record earnings for non-exempt personnel who provide support exclusively for the instruction, training, or departmental research activities of an academic department. An individual's wages on a single cost object may not be divided between G/L accounts 605*** and 606***.

606100 Clerical: Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607100: Represents the earnings of non-exempt personnel (other than students) performing clerical duties for the support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).

606200 Technical: Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607200: Represents the earnings of non-exempt personnel (other than students) performing technical duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).

606300 Nursing Service: Effort Supporting - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607300: Represents the earnings of non-exempt personnel (other than students) performing nursing service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 11, 25, or 32.

606400 Patient Service: Effort Supporting - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607400: Represents the earnings of non-exempt personnel (other than students) performing patient service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 13 or 30.

606500 Service: Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607500: Represents the earnings of non-exempt personnel (other than students) performing service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 19 or 20.

606600 Skilled Crafts: Effort Supporting - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607600

606700 Students (Undergraduate): Effort Supporting Instruction/Training/ Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607700: Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing services, patient services, service, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.

606800 Students (Graduate): Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE G/L 607800: Represents the earnings of non-exempt graduate students performing clerical, technical, nursing, patient services, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.

606900 Students (Professional): Effort Supporting Instruction/Training/Departmental Research - Valid for: Closed, Payroll Office Only

CLOSED - USE 607900: Represents the earnings of non-exempt professional students performing clerical, technical, nursing, patient service, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.

607*** Biweekly Effort Supporting All Other Activities

Use only with cost objects in the 153-157, 170, 180, 203, 283, 293, 30x-34x, 353-359, 363-369, 383-389, 393-399, 453-459, 7**, 8** series The G/L accounts in the 607*** series should be used to record the earnings of non-exempt personnel charged to sponsored research, libraries, student services, physical plant, general administration, service components, hospitals, auxiliaries, federal grants and contracts, plant, and agency cost objects.

607000 Students: Professional - Valid for: Closed, Payroll Office Only

CLOSED - USE 607900: Represents the earnings of non-exempt professional students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.

607010 BW Non-Exempt: Base Pay - Valid for: Closed, Payroll Office Only

607020 BW Non-Exempt: OT Premium - Valid for: Closed, Payroll Office Only

607060 BW Non-Exempt: PTO - Valid for: Closed, Payroll Office Only

607100 Clerical - Valid for: DUHS, Duke Global, Univ

Represents the earnings of non-exempt personnel (other than students) performing clerical duties. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).

Federally funded projects: Use this G/L account for non-exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project. An approved Direct Cost Exception form must be on record.

607101 Clerical: Relief - Valid for: DUHS

607200 Technical - Valid for: DUHS, Univ

Represents the earnings of non-exempt personnel (other than students) performing technical duties. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).

607201 Technical: Relief - Valid for: DUHS

607205 DCRI Time Tracking - Technical Effort - Valid for: Sponsored Programs Only

607300 Nursing Service - Valid for: DUHS, Univ

Represents the earnings of non-exempt personnel (other than students) performing nursing service duties. Employees charged to this G/L account should have position titles in job families 11, 25, or 32.

607305 DCRI Time Tracking - Nursing Effort - Valid for: Sponsored Programs Only

607400 Patient Services - Valid for: DUHS, Univ

Represents the earnings of non-exempt personnel (other than students) performing patient service duties. Employees charged to this G/L account should have position titles in job families 13 or 30.

607500 Service - Valid for: Univ, DUHS, Duke Global

Represents the earnings of non-exempt personnel (other than students) performing service duties. Employees charged to this G/L account should have position titles in job families 19 or 20.

607600 Skilled Crafts - Valid for: DUHS, Univ

Represents the earnings of non-exempt personnel (other than students) performing skilled crafts type duties. Employees charged to this G/L account should have position titles in job families 21 or 22.

607670 PRT - Valid for: Closed, Payroll Office Only

607671 Electrical - Valid for: Closed, Payroll Office Only

607672 Zone Maintenance - Valid for: Closed, Payroll Office Only

607673 General Maintenance - Valid for: Closed, Payroll Office Only

607674 Preventive Maintenance - Valid for: Closed, Payroll Office Only

607675 Insulation/Asbestos - Valid for: Central Use Only

607676 Carpentry - Valid for: Central Use Only

607677 Paint - Valid for: Central Use Only

607678 Roofing - Valid for: Closed, Payroll Office Only

607679 Controls - Valid for: Closed, Payroll Office Only

607680 Steam - Valid for: Closed, Payroll Office Only

607681 Cancer Center Isolation Facility - Valid for: Closed, Payroll Office Only

607682 Key/Lock - Valid for: Closed, Payroll Office Only

607683 Plumbing - Valid for: Central Use Only

607684 Signage - Valid for: Central Use Only

607685 Utility Systems - Valid for: Closed, Payroll Office Only

607686 Building Automation Systems - Valid for: Closed, Payroll Office Only

607687 Cryogenics - Valid for: Closed, Payroll Office Only

607688 HVAC - Valid for: Closed, Payroll Office Only

607689 Electronics - Valid for: Closed, Payroll Office Only

607690 Elevator - Valid for: Closed, Payroll Office Only

607691 High Voltage - Valid for: Closed, Payroll Office Only

607692 Instrument/Machine - Valid for: Central Use Only

607693 Sheet Metal - Valid for: Central Use Only

607694 Supervision - Valid for: Closed, Payroll Office Only

607695 Medical Gas - Valid for: Closed, Payroll Office Only

607700 Students: Undergraduate - Valid for: DUHS, Univ

Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.

607710 Students - Valid for: Closed

607800 Students: Graduate - Valid for: Univ, DUHS, Duke Global

Represents the earnings of non-exempt graduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.

607900 Students: Professional - Valid for: Univ

Represents the earnings of non-exempt students performing clerical, technical, nursing service, patient service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.

608000 Severance Pay: Non-Exempt Employees - Valid for: Closed

608100 Students Base Pay - Valid for: Closed, Payroll Office Only

6082** Biweekly effort supporting the Health System

Represents the earnings of non-exempt employees of the Health System

608210 Biweekly Non-Exempt: Base Pay - Valid for: DUHS

608220 Biweekly Non-Exempt: Overtime Premium - Valid for: DUHS

608230 Biweekly Non-Exempt: Shift Premium - Valid for: DUHS

608240 Biweekly Non-Exempt: Weekend Premium - Valid for: DUHS

608250 Biweekly Non-Exempt: Other Premium - Valid for: DUHS

608260 Biweekly Non-Exempt: Paid Time Off - Valid for: DUHS

608265 Biweekly Severance Pay - Valid for: DUHS

608300 P/R Earnings Adjustments: Non-Exempt - Valid for: Closed, Payroll Office Only

608400 Work Study: Duke Employed (Undergraduates) - Valid for: DUHS, Univ

Represents wage payments made to undergraduate students who are employed by the University under the work-study program.

608500 Work Study: Duke Employed (Graduate) - Valid for: Univ

Represents wage payments made to graduate students of Duke University who are employed by the University under the work-study program.

608600 Work/Study: Duke Employed (House Counselors) - Valid for: Closed, Payroll Office Only

Represents wage payments to undergraduate and graduate students of Duke University serving as House counselors who are participating in the work-study program.

608700 Work Study: Duke Employed (Exempt Graduate) - Valid for: Univ

Represents wage payments made to exempt graduate students who are employed by the University under the work-study program.

608800 Work Study: Duke Employed (Professional) - Valid for: Univ

Represents wage payments made to professional students of Duke University who are employed by the University under the work-study program.

608900 Durham & Community Affairs PreK-8 Tutors Fed W/S - Valid for: Univ

Represents wage payments to undergraduate and graduate students of Duke University who are employed by the Duke Office of Durham & Community Affairs as Jumpstart tutors and America Reads/America Counts tutors under the work-study program.

609000 Attrition Restoration - Valid for: Budget Use Only, Bursar's Office Only

This G/L account is used for amounts of vacancy allowance calculated by the budget system but restored to the department. No actual expenses should be charged to this G/L account.

609100 Biweekly Retroactive Pay Adjustments - Valid for: Closed, Payroll Office Only

609200 Allocated Vacancy Allowance: Staff (Exempt) - Valid for: Budget Use Only

609400 Deferred Compensation Expense - Valid for: External Reporting Only

609500 Compensated Absence - Valid for: External Reporting Only

Represents the wages for vacation time and discretionary holidays of Duke employees that have been earned but not yet used.

609600 Payroll Accruals - Valid for: External Reporting Only

Represents wages earned but not yet paid. This is the gross estimated payroll expense for an accrual period.

609601 Capitalized Labor - Valid for: DUHS, Univ

609603 House Staff Compensation Adjustments - Valid for: DUHS

Used to accrue House staff related salary expense.

609610 Severance - Valid for: External Reporting Only

609700 Students: Non-Duke - Valid for: DUHS, Univ

609800 Allocated Vacancy Allowance: Faculty - Valid for: Budget Use Only

Represents expected savings resulting from temporary staff vacancies. It is calculated for budget purposes based on gross salary times current percentage. No actual expenses should be charged to this G/L account.

609900 Allocated Vacancy Allowance: Biweekly - Valid for: Budget Use Only

Represents expected savings resulting from temporary biweekly vacancies. It is calculated for budget purposes based on gross earnings times current percentage. No actual expenses should be charged to this G/L account.

IV. SELECTION OF PROPER BIWEEKLY G/L ACCOUNT BY JOB FAMILY

Job Family	Clerical 60x1xx	Technical 60x2xx	Nursing Services 60x3xx	Patient Services 60x4xx	Services 60x5xx	Skilled Crafts 60x6xx	Undergrad Student 60x7xx	Graduate Student 60x8xx	Professional Student 60x9xx
03,06,07	X
05		X
08 or 09		X
10		X
11			X
12	Casual Labor - Select based on type of work performed
14,15,16,17		X
19 or 20					X
21 or 22						X
23							X or	X or	X
24		X
30				X
31		X
32			X
35	Offsite Practices - Select based on type of work performed