University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

Additional Research Earnings Codes

Use of SMR and SMZ

Appropriate use of the two Additional Research earnings codes (SMR and SMZ) requires knowledge of the (EFS) Fund Class code of the account the employee is paid on. The following table indicates what fund class codes are eligible and not eligible, including the appropriate earnings code, for Faculty Retirement Plan contributions.

To determine the Fund Class code for an account, access to Financial System (EFS) will be needed. Contact the Financial Systems Helpline at (612) 624-1617 for more information or see the Enterprise Financial System Web site.

Find the Fund Class in the list below. The appropriate earnings code is listed in the third column labeled Earnings Code.

Description FRP Eligible Earnings Code
Agency Funds Yes SMR
Auxiliaries No SMZ
Sponsored-Business and Indstry Yes SMR
Central Reserves Yes SMR
Sponsored-Federal Yes SMR
Endowed Yes SMR
Federal Appropriations No SMZ
Sponsored-Foundations Yes SMR
Endowments No SMZ
General Operations & Management No SMZ
Sponsored-Other Governments Yes SMR
Indirect Cost Recovery Yes SMR
Internal Service Organization Yes SMR
L-US Gov't Grants/Otr Loan Fund No SMZ
Loan Funds No SMZ
L-Restricted Loan Fund No SMZ
L-Unrestricted Loan Fund No SMZ
Sponsored-State of Minnesota Yes SMR
Non-Sponsored Business & Industry Yes SMR
Non-Sponsored Foundations Yes SMR
Non-Sponsored Federal Yes SMR
Non-Sponsored Other Governments Yes SMR
Non-Sponsored State of MN Yes SMR
Non-Sponsored Other Yes SMR
Sponsored Other Yes SMR
P-Auxiliaries No SMZ
P-Bond Sinking Funds No SMZ
P-Federal Grants/Appropriations No SMZ
P-Gift Funds No SMZ
P-Hospital No SMZ
P-Internal Loans No SMZ
Investment In Plant No SMZ
P-Other Goverment No SMZ
P-General Operations & Maintance No SMZ
P-Other State Funds No SMZ
P-Other Unrestricted Misc Plant Funds No SMZ
P-Other Student Activities No SMZ
P-State Appropriations No SMZ
P-Unions No SMZ
P-Vari Rate Demand Bond Funds No SMZ
State Special Restricted No SMZ
Unrestricted-Not Rep Elsewhere Yes SMR
State Special Unrestricted No SMZ
GIP Control No SMZ
CEF Control No SMZ
TIP Control No SMZ
PIF Control No SMZ