Revised: 04/14/2016
Account Codes |
Account Description |
Extended Definition |
No PO Required |
1099 |
M = MBE E = EDGE M&E = Both
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ISTV |
Exempt from Written Contracts Policy |
512050 |
Minor Prizes - Lot |
Minor prize payments made by the Lottery Commission up to $5,000. |
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Exempt |
| 512051 | Major Prizes Lump Pymt - Lot | Major prize payments in lump sum made by the Lottery Commission $5,000 and over. | No PO |
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Exempt |
| 512052 | Major Prize Installment - Lot | Major prize installment payment made by the Lottery Commission. | No PO |
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Exempt |
| 512053 | Lottery Agents | Lottery agent fees and commissions. | No PO |
1099 |
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Exempt |
| 512054 | Non-Cash & Special Awards - Lot | Lottery Non-Cash, promotional, and special awards. |
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Exempt |
| 512055 | Non Monetary Awards over $25 | Items or services awarded to employees when the item or service has a per-award fair market value (FMV) over $25, such as an overnight stay in a state park facility. An award with a fair market value over $25.00 is included as taxable income on employee's W2. | No PO |
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M&E |
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Exempt |
| 512056 | Non Monetary Awards Under 25 | Items or services awarded to employees when the item or service has a per-award fair market value (FMV) of $25 or less. |
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M&E |
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Exempt |
| 512057 | Cash Equivalent Employee Award | Cash equivalent awards, such as gift certificates, tuition credits or savings bonds, given to employees. These awards are included as taxable income on an employee's W2. |
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Exempt |
| 512058 | Service / Safety Achvmt Awards | Non-monetary awards given to employees to recognize length of service or safety achievement under a qualified plan as defined by US Code Title 26, Section 274(j). These awards are not included as taxable income on an employee's W2 as long as they do not exceed $1600 in a calendar year. |
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Exempt |
| 512059 | Cash Awards Other Than Lottery | Cash awards other than lottery. |
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1099 |
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Exempt |
| 512060 | Non Cash Awards Other Than Lottery | Non cash awards other than lottery. |
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M&E |
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Exempt |
| 512061 | Cash Awards Expo | Cash awards expo. |
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1099 |
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Exempt |
| 512062 | Bonuses | Payments made to employees as bonus payments under an agency's plan established in accordance with ORC 124.17. These payments are included as taxable income on an employee's W-2. |
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Exempt |
| 512063 | Taxable Employee Benefits | Reimbursements made to employees for expenditures employees incurred to pay for goods and services as covered by a collective bargaining contract. Currently available only to TOS for Article 27.07. Payment will be included as taxable income on the employee's W-2. |
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Exempt |
| 512064 | State Offered Training / Non-Emp | Seminar, registration fees, training classes, webinars, etc., made by state agencies for individuals who aren't otherwise paid by the state agency, either through state payroll wages, personal service contract, per diem, or otherwise. Use account code 521070 for subscriptions to host webinars. |
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Exempt |
| 512065 | Undergrad Tuition Reimbursement | Reimbursement made to employee for undergraduate-level education. At the end of each calendar year, combined payments from 512065 and 512066 that are in excess of $5,250 will be included as taxable income on the employee's W-2. | No PO |
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Exempt |
| 512066 | Undergrad Tuition-Pmts to Inst | Payments made to an educational institution for the cost of an employee's attendance or tuition or undergraduate-level education at the educational institution. At the end of each calendar year, combined payments from 512065 and 512066 that are in excess of $5250 will be included as taxable income on the employee's W-2. |
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Exempt |
| 512067 | Graduate Tuition Reimbursement | Reimbursement made to employee for graduate-level education. At the end of each calendar year, combined payments from 512067 and 512068 will be included as taxable income on the employee's W-2. | No PO |
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Exempt |
| 512068 | Graduate Tuition-Direct Pmt | Payments made to an educational institution for the cost of an employee's attendance or tuition for graduate-level education. At the end of each calendar year, combined payments from 512067 and 512068 will be included as taxable income on the employee's W-2. |
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Exempt |
| 512069 | Membership Dues | Memberships in various organizations (e.g. the Council of State Governments, the American Public Welfare Associate, the American Association of Attorney Generals, the American Institute of Certified Public Accountants) When possible memberships are to be in the name of the agency and provide a benefit to the agency. Also include payments of entry and trophy fees for participation in exhibitions or contests such as rifle and pistol marksmanship competitions. Fees and dues associated with minimum job qualifications are an employee expense and are not to be paid or reimbursed to employee. |
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Exempt |
| 512070 | Misc 1099 M3 Payments | Miscellaneous Payments (e.g., auction sales awards). Payments made that are classified by the IRS as Other. These are payments that cannot be classified as Rents, Royalties, Nonemployee Compensation, etc. See IRS Instructions for Form 1099 Misc. |
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1099 |
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| 512071 | Unemployment Compensation | Unemployment benefits or premiums paid in accordance with ORC 4141. | No PO |
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Exempt |
| 512072 | BD Members Not on Payroll | Payments made by state agencies to board or commission members for attendance at authorized meetings when the member isn't paid on state payroll but does receive other compensation (e.g., stipend, per diem). Use 523xxx series for travel reimbursement. |
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1099 |
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Exempt |
| 512073 | Direct Bill of Lodging Bd Memb | Direct billing of lodging, air fare and ground transportation for uncompensated individuals who volunteer their time. |
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1099 |
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| 512074 | Reimb Board Member - No IRS Plan | Travel reimbursement paid to volunteers or to board/commission members for attendance at authorized agency activities when the member isn't paid on state payroll or through a stipend and when reimbursement does NOT comply with the State of Ohio Travel Rule or other IRS accountable plan. |
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1099 |
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| 512075 | Reimb Board Member - Travel Rule | Travel reimbursement paid to volunteers or to board/commission members for attendance at authorized agency activities when the member isn't paid on state payroll or through a stipend and when reimbursement complies with the State of Ohio Travel Rule or other IRS accountable plan. |
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