Major, Minor and Budget Categories

Below are the available Major and Minor Objects in State Accounts and how they relate to the Budgetary Object of Expenditures (OEC). These Major and Minor objects are reflected in SIRI and should be used when creating a budget revision. 

Major Object

Minor Object

Budgetary OEC Equivalent

     

Personal Service

   
 

Faculty

Budgeted at Line Level

 

Staff

Budgeted at Line Level

 

Holiday Pay

Holiday Pay (OEC 1947)

 

Overtime Meals

Overtime Meals (OEC 1985)

 

Overtime Pay

Overtime (OEC 1948)

 

PSR - Other

Personal Service Regular - Other (OEC 1900)

 

PSR- Unassigned

Personal Service Regular - Unassigned (OEC 0998)

 

Salary Raise

Salary Raise (OEC 1925)

 

Vacation Payoff

Vacation Payoff (OEC 1918)

     

Temporary Service

   
 

Adjunct

Adjunct (OEC 2400)

 

Extra Service

Extra Service -Temp Serv (OEC 2110)

 

Graduate Assistant

Graduate Assistant (OEC 2698)

 

Hourly

Maintenance-Security & Transportation (OEC 2300)

 

Student Assistant

Student Asst Budget (amount encumbered) (OEC 2695)

 

Summer/Winter Session

Summer (OEC 2050)

 

Teaching Assistant

Teaching Assistant (OEC 2483)

 

TS- Other

Temporary Service - Other (OEC 2000)

 

TS- Unassigned

Temporary Service -Unassigned Other (OEC 2025)

     

Other Than Personal Service

   
 

Supplies

Supplies Budgetary (OEC 3000)

 

Travel

Travel Budgetary (OEC 4000)

 

Contractual Services

Contractual Services Budgetary (OEC 5000)

 

Utilities

Utilities (OEC 5500)

  Equipment - Library Library Acquisitions (7000)
 

Equipment - Other

Equipment Budgetary (7200)

  Equipment - Capital Capital Construction (7570)
 

Recharge

Recharge (OEC 9000)

Reserves

   
 

Reserves

Reserves (OEC 6000)

     

Fringes

   
 

Fringe Benefits

Fringe Benefits (OEC 8000)

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