To accumulate expenditures associated with the cost of salaries paid to full-time faculty members. To be considered full-time, a faculty member must be appointed for one academic year or on a temporary basis (one semester) in one of the regular, visiting, or research ranks listed in the Faculty Code, and must devote full service to University duties.

To accumulate expenditures associated with the cost of salaries paid to full-time faculty members. To be considered full-time, a faculty member must be appointed for one academic year or on a temporary basis (one semester) in one of the regular, visiting, or research ranks listed in the Faculty Code, and must devote full service to University duties. Included in this account are the salaries of faculty participating in the MFA Faculty Compensation Plan.

To accumulate expenditures associated with the cost of salaries paid to regular part-time faculty members. To be considered regular part-time, a faculty member must be appointed for at least an academic year, must devote at least one-third effort to University duties, and must be compensated at no less than one-third of a full-time equivalent salary for that period.

To accumulate expenditures associated with the cost of salaries paid to graduate teaching assistants.

To accumulate expenditures associated with the cost of salaries paid to part-time faculty members who are appointed to teach on campus for one semester or for the academic year on a course-by-course basis. Also to accumulate expenditures associated with the cost of salaries or compensation paid to faculty which are not assignable to accounts 51111 or 51121. This account is also used for full-time faculty appointed for teaching or administrative overload assignments and for supplemental compensation payments.

To accumulate expenditures associated with the cost of salaries paid to regular part-time faculty members. To be considered regular part-time, a faculty member must be appointed for at least an academic year, must devote at least one-third effort to University duties, and must be compensated at no less that one-third of a full-time equivalent salary for that period. Included in this account are the salaries of faculty participating in the MFA Faculty Compensation Plan.

To accumulate expenditures associated with the cost of salaries paid to off-campus part-time faculty members, generally associated with Biostatistics.

To accumulate expenditures associated with the cost of salaries paid to faculty for summer session No. 1. Includes all full-time, part-time and graduate teaching assistants appointed to teach for summer session No. 1.

To accumulate expenditures associated with the cost of salaries paid to faculty for summer session No. 2. Includes all full-time, part-time and graduate teaching assistants appointed to teach for summer session No. 2.

To accumulate expenditures associated with the cost of incentive compensation paid to Medical Center faculty.

To accumulate expenditures associated with the cost of incentive compensation paid to participating faculty in the MFA clinical compensation fund.

51211 - Salary, Nonacademic Regular Full-Time

To accumulate expenditures associated with the cost of salaries paid to nonacademic employees who are in graded or ungraded positions normally scheduled for 40 hours or more per work week.

To accumulate expenditures associated with the cost of salaries and wages paid to Medical Center residents and interns.

To accumulate expenditures associated with the cost of wages paid to nonacademic employees in the trade, skilled, unskilled and service areas who are normally scheduled to work 40 hours per week.

To accumulate expenditures associated with the cost of salaries paid to graded or ungraded positions which are established for a fiscal year and scheduled for 14 to 39 hours each work week.

To accumulate expenditures associated with the cost of wages paid to nonacademic employees who are in the trade, skilled, unskilled and service areas in positions which are established for a fiscal year and scheduled for more than 14 but less than 40 hours each work week.

To accumulate expenditures associated with the cost of wages paid to physicians employed by the Medical Center on a part-time basis.

To accumulate wages paid to students employed and funded by the Federal Work-Study Program.

To accumulate expenditures associated with the cost of wages paid to employees hired on a temporary basis, i.e., appointed for a specific period such as for a month or a week. All employees charged to this account are non-students. Appointments must be less than 6 months.

To accumulate expenditures associated with the amount of salary paid to professionals hired for a short time such as a week or a month.

To accumulate expenditures associated with the payment of a bonus of incentive compensation paid to employees.

To accumulate the salary or wage expenditure for student employees. These expenditures are not Work-Study funded payments.

To accumulate wages paid to students employed and funded by George Washington's Work-Study Program. Wages paid to student employees funded by the Federal Work-Study program should not be charged to this account.

To accumulate expenditures associated with the cost of compensation paid to employees or former employees. The amounts paid may be for deferred salaries, buyout of contracts, etc. The amounts paid are generally considered more fringe or extra compensation which do not meet other account definitions.

51311 - Federal Insurance Contributions Act

To accumulate expenditures associated with the employer's contribution to FICA (Social Security).

To accumulate expenditures associated with the reimbursement to the D.C. Government for unemployment payments made to former employees.

To accumulate expenditures associated with the cost of current year premiums.

To accumulate prior year premium expenditures associated with self insurance and direct payments for workers compensation.

To accumulate current year expenditures associated with self insurance and direct payments for workers compensation.

To accumulate expenditures associated with miscellaneous expenses related to workers compensation costs e.g. legal, claims handling, bonds, etc.

To accumulate expenditures associated with the cost of the employer's share of insurance premiums for health insurance plans other than major medical.

To accumulate expenditures associated with the cost of insurance premiums for major medical health benefits furnished by the employer.

To accumulate expenditures associated with the cost of insurance premiums for disability benefits furnished by the employer.

To accumulate expenditures associated with the cost of direct payments to eligible employees.

To accumulate expenditures associated with charges for the administration of Flex Fund Medical Spending and Dependent Care accounts.

To accumulate expenditures associated with the cost of the insurance premiums for life insurance benefits furnished by the employer.

To accumulate expenditures associated with payments made to the estates of deceased employees.

To accumulate expenditures associated with payments made for the employer's contribution to the employee retirement plan.

To accumulate expenditures associated with retirement/annuity payments made directly to retired employees.

To accumulate expenditures associated with charges for tuition remission benefits for employees who enroll in classes at GW.

To accumulate expenditures associated with charges for tuition remission benefits for the spouses of employees who enroll in classes at GW.

To accumulate expenditures associated with the lump sum annual leave payments.

To accumulate employee related insurance costs which are not allcoated for purposes of A-21 indirect cost determination purposes.

To accumulate expenditures associated with the cost of fringe benefits. The amount is a percentage of the total of actual salaries and wages (full- and part-time) for each center/department. The costs assigned represent a percentage of such benefits as retirement, FICA, life insurance, tuition benefits, disability, workers' compensation health insurance and unemployement.

To accumulate undistributed fringe benefit expenses for which the fund to be charged was not known at the time the payroll charges were allocated.

To accumulate undistributed fringe benefit costs until the correct cost center is determined.

51401 - Accrued Payroll

To accumulate accrued expenditure for all payroll costs incurred but not paid.

To accumulate the cost of annual and sick leave earned but not yet taken or paid to employees.

To accumulate accrued expenditures for fringe benefits associated with accrued payroll costs.

51511 - Salary/Wage Reimbursement

To accumulate reimbursements from employees resulting from payments to employees for jury duty or workers' compensation.

The purpose of this account is to record salary and fringe benefit credits that are the result of charges to sponsored research. The account is used by the School of Engineering.

51612 - Undistributed Payroll

To accumulate undistributed payroll expenses for which the fund to be charged was not known at the time the payroll charges were allocated.

51711 - Vacancy Allowance

The purpose of this account is to record unused personnel compensation budgets. This is a budgetary account only.

51911 - Salary Expense Transfer - Faculty (SAL EXP TRNF FAC)

The purpose of this account is to record the transfer of salary expenditures for faculty from MFA home departments to hospital, school or administrative cost centers.

The purpose of this account is to record the transfer of salary expenditures for staff from MFA home departments to hospital, school or administrative cost centers.

The purpose of this account is to record the transfer of fringe costs for faculty and staff from MFA home department to hospital, school or administrative cost center.