Non-Payroll Stipend Account Updates

In order to increase visibility into stipend transactions, we are pleased to announce the creation of a new general ledger expense account, 54205 โ€“ Non Student Stipend. The purpose of this account is to record non-student, non-payroll stipend funding for Clinical Fellows, Visiting Scholars, and others who receive stipends that are not processed through the Payroll system. Use of separate accounts to differentiate stipends paid to students and non-students will result in improved precision in financial reporting.

Effective with transactions recorded in fiscal year 2020, please use Account 54205 to record non-student stipend activity. Account 54203 โ€“ Student Stipend should continue to be used for student stipends only.

To easily distinguish if stipend funding should be considered student or non-student, use the following rule of thumb:

  • Students are on-boarded by the UCSF Office of the Registrar; corresponding student stipend funding should be recorded using Account 54203.
  • Account 54205 should be reserved to record non-payroll stipend funding for Clinical Fellows, Visiting Scholars, and others who receive stipends that are not processed through the Payroll system.

If you have questions or need further assistance, please contact [email protected].