Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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Employment class codes define your employees' positions within your reporting unit. You must include one of these codes in each DTL2 record on your report.
Often you will have employees that work in more than one position. When a member works in two or more different positions, submit a separate DTL2 record for each position for the pay period, using the correct employment class code and pay rate for that position.
For example, an employee works primarily as a bus driver and also as an aide. Because these are two different employment class codes, you will need to submit two separate DTL2 records. One will report the bus driver wages and hours using class code 1610. Another DTL2 record will report the aide wages and hours using employment class code 1630.
Three supplemental class codes (9510, 9520, and 9530) can be used to report different rates of pay for the same or similar positions without having to combine hours and wages into one record.
For example, you report a bus driver driving normal bus runs using employment class code 1610 with the wages and hours earned in that position. That same bus driver may drive sub routes during the same pay period at a different hourly rate. Report the hours and wages for driving the sub route using employment class code 9510. This creates two separate records reported for the same pay period.
If you prefer, you can combine the wages and hours from both jobs (regular wages and reasonable sub wages) into one record and report it using employment class code 1610 and a suitable adjusted rate of pay. You need to review the rates of pay and average them into one overall pay rate so the record will post.
NOTE: If you submit more than one record with the same dates and class codes, the records will suspend. In this case you must change the class code on one of the records or combine the records.
For more information see section 13.02.01: Detail 2 records - employment class codes and definitions.
Last updated: 04/13/2012