Cost Accounting by Function - Additional Payroll Object Codes
Incidental Work - Object code 60 (Focus only)
(Last Updated 04/13/2003)

Payroll Object Code
FIS A-21 Category Code
(424 Code)
FIS Function Code
(450 Code)
Space Indirect Cost
(IDC) Code
60
N/A
N/A
N/A
Incidental work is "that in excess of normal for the individual" (OMB No. A-21 J.8.a.). The work must be in addition to the employee's regular assignments or unrelated to the employee's normal job duties for which the employee receives a base salary.

Payments for incidental work (payroll object code 60) which benefit a particular activity must be charged to an account in FIS that has a function code for that activity. For example, incidental on-call pay for physicians must be charged to a patient care account.

Included are:
(a) Payments to a faculty member for teaching a continuing education or summer school course.
(b) Those rare instances when payments are made for internal consulting which meet University and/or School policy.
(c) Payments made to blood donors who are employees.
(d) Payments made to individuals when they serve as research subjects.
(e) Payments for being available additional hours but not necessarily present on campus ("on-call" or "beeper" pay) in situations where "on-call" is not part of an employee's routine and agreed upon duties.

As of December 22, 2002, this object code will be present only in the Focus Perspay database. It is no longer used in entering payroll source accounts (see Changes in Object Codes in new HRMS).


    Please send your comments to: FinanceComments@msnotes.wustl.edu

    Finance Home | Budgeting | Closing the Books | Contacts | Cost Accounting by Function | Internal Control | Policies and Procedures | Schedules | Glossary | AIS/FIS Helpdesk | School of Medicine Home