University Accounting and Financial Reporting (UAFR) has updated several existing payroll expense account codes to ensure compliance with reporting requirements. These updates have been integrated into both Banner and the Account Code Search application.
As described on the Banner Account Code resource page, the account code designates a particular transaction as an expense, revenue, asset, or liability and is a very important part of the C-FOAPAL string. Proper account code usage is crucial for accurate financial reporting and for compliance with state reporting requirements.
Updates to Existing Banner Account Codes
• 212100 - Teaching Assistant Salary - This payroll account code is used to record salary charges for student employees who hold Teaching Assistant (TA) appointments where the primary function of the position is to provide teaching services. This account code should always be used when establishing any type of TA appointment.
• 212110 - Teaching Assistant Salary for Student Employees Receiving a Tuition Waiver - This payroll account code is used to record salary charges for student employees who are receiving tuition waivers and who hold Teaching Assistant (TA) appointments, where the primary function of the position is to provide teaching services.
Users should not use this account code when establishing the related payroll appointment for the TA (use 212100 instead), as an automated HR process will adjust the transaction to this 212110 account code if the appropriate waiver is subsequently applied.
• 212200 - Research Assistant Salary - This payroll account code is used to record salary charges for student employees who hold Research Assistant (RA) appointments where the primary function of the position is to provide research services. This account code should always be used when establishing any type of RA appointment.
• 212210 - Research Assistant Salary for Student Employees Receiving a Tuition Waiver - This payroll account code is used to record salary charges for student employees who are receiving tuition waivers and who hold Research Assistant (RA) appointments, where the primary function of the position is to provide research services.
Users should not use this account code when establishing the related payroll appointment for the RA (use 212200 instead), as an automated HR process will adjust the transaction to this 212210 account code if the appropriate waiver is subsequently applied.
• 212900 - Misc Graduate Assistant Salary - This payroll account code is used to record salary charges for student employees who hold miscellaneous Graduate Assistant (GA) appointments where the primary function of the position is to provide miscellaneous services other than teaching or research. This account code should always be used when establishing any type of miscellaneous GA appointment.
• 212910 - Assistant Salary Not Elsewhere Classified for Student Employees Receiving a Tuition Waiver - This payroll account code is used to record salary charges for student employees who are receiving tuition waivers and who hold Assistant appointments not elsewhere classified, where the primary function of the position is to provide miscellaneous services other than teaching or research.
Users should not use this account code when establishing the related payroll appointment for the assistant (use 212900 instead), as an automated HR process will adjust the transaction to this 212910 account code if the appropriate waiver is subsequently applied.
Contact
If you have any questions, please refer to the Account Codes section of UAFR’s Who to Ask list.
