University of Wisconsin-Madison

3160

2184

TUITION AND FEES - JOB RELATED TRAINING & DEVELOPMENT Payments to or on behalf of employees for all types of job-related training (refer to GAPP #25 for additional information). This may include training such as:

1. State or privately sponsored seminars on use of software packages, management practices, system analysis/development, effective writing, etc.
2. Credit and non-credit courses at educational institutions (e.g., a UW campus, private university, vocational/technical school, etc.). Courses may be at the undergraduate or graduate level.

To qualify as job-related, the training/course must be:

1. Required by the employer or required as a condition to the retention of an established position or status (e.g., continuing professional education courses), or
2. Taken to maintain or improve skills required in the employee's present work.
   DO NOT CHARGE: Training taken to meet minimum educational requirements for employment; training that will qualify the employee for a new trade or business; registration fees for professional meetings, conferences, conventions, etc.

3161

2180

TUITION AND FEES - CAREER RELATED - UNDERGRADUATE TRAINING & EDUCATION
Tuition and fees for undergraduate level courses at an educational institution (e.g., a UW campus, private university, vocational/technical school, etc.) or other course taken to meet the minimum educational requirements for a job, or will qualify the employee for a new trade or business. Refer to GAPP #25 for additional information. Refer to code 2181 for graduate level courses. Include employee's Social Security number.

3163

2181

TUITION AND FEES - CAREER RELATED - GRADUATE LEVEL TRAINING & EDUCATION

Payment of tuition and fees for courses that are taken to meet the minimum educational requirements for a job, or will qualify the employee for a new trade or business. Graduate level courses that are career? related rather than job-related, and professional development courses such as Bar Exam Review, CPA Review, etc., should be charged to this code. Refer to GAPP #25 for additional information. The IRS generally considers courses leading to the completion of a professional degree in a given field or discipline to be education that qualifies the employee for a new trade or business.Include employee's Social Security number.

3169

3805

INTEREST EXPENSE - PROMPT PAYMENT

Interest payments required under Wisconsin Statutes section 16.528 which established that state agencies are liable for payment of interest if vendors are not paid in a timely manner.