| Fiscal Operations Policy & Procedures Manual |
FIS | |
| OSU Policy & Procedure Manuals | Search the Manuals |
Unclassified employees include Professorial Faculty, Research Associates, Senior Instructors, Instructors, Senior Faculty Research Assistants, Faculty Research Assistants, and appointments to a professional title without rank.
See Section 400: Payment of Unclassified Employees in the Payroll (PAY) Manual for a definition of appointment types, methods of payments, forms, summer session appointments, academic wage appointments, earnings and account codes, overload pay, and graduate assistant appointments.
Definitions and information about classified and temporary classified employee employment types and employee registration instructions can be found in the EBook located on the Human Resources website.
See Section 200: Payment of Student Employees in the Payroll (PAY) Manual for information on the payment of regular student wages, Federal College Work-Study Program (FCWSP) funds and non-system student wages.
Graduate Research Assistants and Graduate Teaching Assistants can be appointed to work between .20 FTE and .49 FTE. Their appointment consists of a salary and relief of the instructional portion of tuition and fees. The differential between resident graduate tuition and nonresidential graduate tuition is waived by the University. The residential graduate tuition is credited to the student’s account and charged to the index that pays the GRA/GTA salary, unless the index is associated with a sponsored agreement where the sponsor does not authorize this cost in their policy.
Recommended salary levels are available from the Graduate School. See Definitions section, Payroll Handbook, and Graduate School web site for further information about these appointments.
Overpayment to an employee may occur due to errors caused by incorrect data, late paperwork or data input errors. All overpayments must be reported by completing an Overpayment Notice. The notice is sent directly to the Payroll staff member responsible for the type of pay reported. See PAY 701-01: Overpayments and Collections in the Payroll (PAY) Manual for specific information.
If the employee is still working for OSU and has regularly scheduled pay, the overpayment may be deducted from the employee’s future pay. If the employee is no longer working at OSU, a letter will be sent requesting payment. Note: Overpayments to classified employees will be collected in accordance with the OPEU contract.
See HRS Section 1500
The value of employee vacation and compensatory time that has not been taken as of June 30 of each fiscal year is considered compensated absences. As part of the annual closing of the books process, each university accrues the year-end amount of compensated absences as a liability in their financial records. This liability does not include sick leave.
The value of employee vacation time and compensatory time that has been earned, but not yet taken, will accrue as a liability of the University. The liability is determined on the maximum allowable balance. The amount is calculated each year end based on vacation hours balance as of May 31, and adjusted for an estimate of June usage. Any compensatory time is added to that figure. The dollar amount of the liability is determined for each individual employee by taking the time x salary rate + OPE/fringe benefits (PERS, FICA, Unemployment). The calculations are made by the Oregon University System Controller’s Division and confirmed by OSU.
The liability is distributed to the Auxiliaries, Service Centers and statewide organizations. The liability for all other employees is booked against the general fund. The year end entry is:
PAR forms provide documentation of time and effort expended by OSU employees paid on Grants and Contracts. The forms are processed quarterly. Any corrections that need to be done must be done in a timely manner, hence the “120 day rule”. For corrections requested in excess of 120 days, special approval must be received from the Office of Post Award Administration. See the Grant, Contract and Gift Accounting Policy and Procedure Manual for additional information.
There are times when department personnel decide that an error was made in the quarterly report of time expended and that the amount of payroll charged against the grant was in error. A redistribution of labor charges can be made using a Labor Distribution Form found on the OSCAR website. If a redistribution of labor is done, then the PAR form for that quarter must also be revised to correctly reflect the amount of effort expended on the grant or contract. The amount paid and the effort expended must match.
OSU Policies and Procedures Manuals | Search Manuals | FIS Manual Contact | Office of Business Affairs Web Site Department of Human Resources, Oregon State University |