91ÊÓƵ

University contribution to the Social Security Administration for the employer's share of the OASDI portion of the social security cost.

University contribution to the Social Security Administration for the employer's share of the Medicare cost.

Cost of the university-funded pension plan in lieu of Social Security (FICA).

Administrative cost of maintaining the pension plan provided by the university.

Cost of Health Savings Account maintenance paid by the university.

Pension forfeitures received from Pension fund activity.

Forfeitures received from the Teacher’s Retirement System administered by the State of 91ÊÓƵ, Division of Retirement and Benefits.

University contribution (expense) to the Teacher's Retirement System (TRS).

The university's contribution (expense) to the Optional Retirement Program. Additionally, this expense account code is used as a holding account during the 30-day selection period for new employees. This applies to the anticipated university's contribution to either ORP or TRS retirement program.

Optional Retirement Program (ORP) forfeitures received from ORP fund activity.

Forfeitures received from the Public Employee’s Retirement System administered by the State of 91ÊÓƵ, Division of Retirement and Benefits.

University contribution (expense) to the Optional Retirement Program. Additionally, this expense account code is used as a holding account during the 30-day selection period for new employees. This applies to the anticipated university's contribution to either ORP or TRS retirement program.

Cost associated with participants eligible for retirement incentive program and associated administration costs.

University contributions to the civil service retirement program.

University contributions to the civil service insurance program.

Cost of employee health claims paid by the university.

Administrative cost of maintaining the health plan provided by the university.

Cost associated with outsourcing the administration of COBRA health insurance.

Charge or credit to 18203 - 187010 to adjust IBNR claims and ELR reserve.

Administrative costs of maintaining employee flexible spending accounts.

Cost of employee life insurance premiums provided by the university.

Premiums paid to insurance companies for health related coverage. Examples include vision, pharmacy or dental. Account code not to be used for selfinsured administrative and claim costs.

Cost of providing physicals to employees with certain duties.

Cost associated with administration of health wellness program.

Cost of worker's compensation.

Cost of the employee counseling and referral service known as the Employee Assistance Program.

Cost of the operational activity of the labor relations office. For use in the staff benefit account.

Costs associated with the 91ÊÓƵ Higher Education Crafts & Trades Employees–Local 6070 (Local 6070) union contract.

Cost of long-term disability insurance provided by the university.

Cost of unemployment compensation provided by the State of 91ÊÓƵ.

 University contribution to the Federal Civil Service Commission for (Cooperative Extension) employees covered under civil service administration provisions.

Expense of lawsuit settlements insured by the university relating to personnel matters.

Used exclusively on Banner HR to record noncash taxable benefits in the accounting system.

Cost of health insurance premiums paid for graduate teaching assistants and research assistants. This account code is excluded from the staff benefit calculation.

Cost for consulting with an outside firm on the health, life and staff benefits provided to university employees.

Office costs associated with staff benefit consulting and travel.

Expenditures for travel incurred while conducting staff benefit business.

Used for the sole purpose of educating university employees about staff benefits. Expenditures include costs of employee handbooks, brochures and benefit statements. Only Statewide Human Resources should use this account code.

Staff benefit charge to departments based on each employee's gross pay.

Offset to the staff benefit charges to departments.

Payment by former employees or employees on leave without pay for health care coverage. Recorded in 90001 - 1973 - 187010.

Employees’ contribution for additional health coverage.

Employees’ contribution for employee and dependent health care.

Cost of tuition for university employees.

Cost of tuition for university employees’ dependents and spouse. Effective FY16, this account is no longer used, the activity will be recorded in 6008.

Cost of tuition for university adjunct faculties’ dependents and spouse. Effective FY16, this account is no longer used, the activity will be recorded in 6009.

Expenditures paid to local jurisdictions for employer paid payroll taxes associated with UA employees working outside 91ÊÓƵ.