Comptroller Fiscal Year Memo Letter Head

To:                   Chief Fiscal Officers, Payroll Directors, and MMARS Liaisons

From:               Martin J. Benison, Comptroller

Date:                June 11, 2013

Subject:            Earnings Codes Processing During Split Year Pay Period

Comptroller Memo FY#2013-27


Executive Summary

The purpose of this memo is to inform Departments of the methodology for distributing and recording Payroll charges in HR/CMS and LCM/MMARS during the Split Year payroll period.  The Split Year Percentage (SYP) will be 100% for FY 2014 for most payroll charges.  All reimbursements will charge to FY 2013 as will the other exceptions discussed in this memo


The Office of the Comptroller (CTR), in conjunction with the Information Technology Division (ITD), developed a model to process HR/CMS payroll for LCM processing.  The methodology uses HR/CMS summarized posting dates for recording most payroll charges.  The Summary Date Model is not exact and requires budget offices to understand the situations in which special calculations are to be considered.

Split Year
Split Year refers to the period in which one pay period spans two fiscal years.  This year the Split Year pay period begins on June 30th and ends on July 13th.  LCM will process HR/CMS payroll based on a 10-workday schedule (Monday – Friday).  There are 0 workdays in the Prior Fiscal Year, FY 2013, and 10 workdays in the New Fiscal Year, FY 2014 (July 1 – July 5, July 8 – July 12).

The Split Year Percentage (SYP) is 100% for FY 2014.  This percentage can be used to describe most Split Year distributions with the exceptions discussed in this memo.

Departments should NOT encumber funds for the Split Year pay period.  Payroll Holds (PHs) are not liquidated until the Accounts Payable payroll periods (pay periods ending on 7/27, 8/10, and 8/24).  Please make sure that there are available (unencumbered) funds for any FY 2013 charges in the Split Year pay period.

Exceptions That Will Post to FY 2013

Prior Period Adjustments
All Prior Period Adjustments entered during the Split Year pay period will be for activity prior to June 30, 2013.  These postings will charge to FY 2013.

Charges Entered in Timesheet for 6/30 If Combo Code Used
Combo Codes, if used on any date during the pay period, results in detail day-by-day postings for each day which time is posted.  For example, if an employee posts time on 6/30/2013 in Timesheet and has a combo code on that day; another day; or in additional pay, the 6/30 time will charge FY 2013, while the time posted in July dates will post to FY 2014.   If no combo code is used, all charges will post to FY 2014. When Combo Codes are used, HR/CMS does not summarize payroll charges and sends over charges day by day. Therefore, Timesheet charges for 6/30 will be sent to LCM/MMARS with a Pay Event Begin and End date of 6/30/2013. LCM/MMARS then posts those charges to FY 2013.

If no Combo Codes are used for an employee’s payroll charges, time posted on 6/30/2013 in Timesheet will post to FY 2014 along with the other charges for that employee.

Specific Earnings Codes
Specific earnings codes will always post to FY 2013 during the Split Year Period. HR/CMS sends the earnings codes to LCM/MMARS with a Pay Event Begin and End date of 6/30/2013.

These earnings codes fall into the following categories:

  • Reimbursements - Reimbursement earning codes that normally charge to the BB subsidiary (or C98 for Contractors). Departments with Reimbursement payments that must charge Fiscal Year 2014 can do so by either paying from their Dynacash account or by processing the reimbursements in the next pay period.
  • Retro Earnings Codes - Any Code with “Retro” in the description.
  • Settlements and Judgments – All Comptroller Settlement codes. Use of these codes requires prior approval by the Comptroller Legal group.
  • Sick and Vacation Buyouts – All sick and vacation buyouts. Any buyouts that must charge FY 2014 should be processed in the next pay period 

A full list of the earnings codes that will post to FY 2013 appears below.

Earnings CodeDescriptionMMARS Object Code
B01Travel And Other Expense / Out of StateB01
B02Travel Expense / In StateB02
B03Overtime Meals ExpenseB03
B04Tuition / Non-GraduateB04
B05Conference and TrainingB05
B06Membership Dues and Licensing FeeB06
B08Clothing AllowancesB08
B10Exigent Job Related ExpensesB10
B11GIC USE ONLY -  Healthcare ReimbursementB11
B12CTR USE ONLY – Non Tax AdjustmentB11
B1BTravel Lodging ExpenseB01
BAEAuto Expense ReimbursementB02
BAFTravel Airfare ExpensesB05
BAGMIL Basic HousingB07
BARMIL Basic SubsistenceB07
BB1Travel Airfare ExpensesB01
BB4Tuition / GraduateB04
BH7Housing AllowanceB07
BHRHousing - Cash - RetirementB07
BMICar Mileage ReimbursementB02
BMOTraining - MOSES ReimbursementB05
BMVMoving ReimbursementB02
BNATraining -  NAGE ReimbursementB05
BPDPer Diem No RetirementB07
BPKParking ReimbursementB02
BQTReimbursement - Qualified TransportationB11
BSETraining - SEIU  ReimbursementB05
BT7Tangible Asset AllowancesB07
BTLToll ReimbursementB02
BX6Membership Reimbursement -  Unit 6B05
C98Travel Expense - Contract ServiceC98
CBAComp Time Buy Back – AmountsA08
CBBComp Time Buy Back – HoursA08
D01Deficiency RegularA01, A11, A20
D02Deficiency Travel ReimbursementB02 or other BB Object Code
D03Deficiency Other Pay - RetirementA01, A06, A07, A11, AA1
D04Deficiency Vacation in LieuA13
D05Deficiency Sick Buy BackA12
D06Deficiency OvertimeA08
DPLDeceased Employee -  Lump Sum – No RetirementA21 or CC Object Code for Contractor
DPRDeceased Employee -  Lump Sum –  RetirementA21 or CC Object Code for Contractor
FCTFurloughA21 or CC Object Code for Contractor
INTInterest Due – Settlement / JudgmentA11, C11
PCIPersonal Leave Cash InA13
QPAQualified Parking AllowanceB02
QTAQualified Transport AllowanceB02
RIPRetro IPP PayD24
ROHRetro Holiday PayA08
ROPRetro Other PayA14
RORRetro Regular PayA01 or CC Object Code for Contractor
ROSRetro Shift PayA07
ROTRetro Overtime PayA08
ROVRetro Standby - No RetirementA06
ROWRetro Holiday Pay - RetirementA10
ROXRetro Other Pay - RetirementA01 or CC Object Code for Contractor
ROYRetro Shift Pay - RetirementA07
ROZRetro Overtime Pay - RetirementA08
S/JSettlement / JudgmentA11
SAVCTR AND TRE USE ONLY - Savings Bond Refund T11
SBASick Leave Buy Back – AmountsA12
SBBSick Leave Buy Back – HoursA12
SGLServiceman's Group Life InsuranceR13
SJASettlement / Judgment – No WithholdingC11
SJBSettlement / Judgment – Retirement - ContractorsC11
SJCSettlement / Judgment - ContractorsC11
SJPSettlement / Judgment - RetirementA11
SJRSettlement/Judgment – No WithholdingA11
TX1CTR USE ONLY - MEDICARE RefundT11
VILVacation In Lieu – HoursA13
VLAVacation In Lieu – AmountsA13

 

Impact of HR/CMS Job Actions 
Job Actions in HR/CMS during the Split Year pay period will not impact the Fiscal Year split of payroll charges. Charges will post to FY 2013 or FY 2014 as outlined above.

Job Actions may change the Pay Event Begin date for summarized payroll charges to the date of the Job Action. The change in Pay Event Begin date does not affect the percentage split, however.

LCM Distribution
LCM uses the distribution in effect for an employee (DEPTE) on the Pay Event Begin date to distribute labor charges. Therefore, for those Earnings Codes posting on 6/30/2013, the distribution in effect on 6/30/2013 will be used even if it is a prior period adjustment during the Split Year pay period.

Changes to an employee’s distribution (DEPTE) with an Effective Date after 7/1/2013 should be used with caution. A change to the DEPTE may change the Pay Event Begin date for summarized payroll charges to the Effective Date of the DEPTE. Therefore, only the new DEPTE may be used to distribute the payroll charges. 

Questions
If you have any questions about HR/CMS, please contact CommonHelp at 866-888-2808.  If you have any questions about LCM/MMARS, please contact the Comptroller’s Help Desk at 617-973-2468.

 

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