old dominion university account subaccount code description banner and commonwealth cars codes fy 2006 2007 exp 4xxx 11xx personal services includes expenditures for salaries wages of state employees 40xx 112x administrative higher education appointed officials classified overtime teaching research 4001 1121 include expenses compensation to persons professional rendered on a full time temporary restricted or permanent basis part in positions carrying faculty appointment educational leave do not final annual sick compensatory balances 4002 1123 severance pay who are paid at an established yearly rate which covered by the virginia personnel act 4003 1122 incentive awards specified 4 general provisions appropriation 4004 1125