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
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 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 Code||Description||MMARS Object Code|
|B01||Travel And Other Expense / Out of State||B01|
|B02||Travel Expense / In State||B02|
|B03||Overtime Meals Expense||B03|
|B04||Tuition / Non-Graduate||B04|
|B05||Conference and Training||B05|
|B06||Membership Dues and Licensing Fee||B06|
|B10||Exigent Job Related Expenses||B10|
|B11||GIC USE ONLY - Healthcare Reimbursement||B11|
|B12||CTR USE ONLY – Non Tax Adjustment||B11|
|B1B||Travel Lodging Expense||B01|
|BAE||Auto Expense Reimbursement||B02|
|BAF||Travel Airfare Expenses||B05|
|BAG||MIL Basic Housing||B07|
|BAR||MIL Basic Subsistence||B07|
|BB1||Travel Airfare Expenses||B01|
|BB4||Tuition / Graduate||B04|
|BHR||Housing - Cash - Retirement||B07|
|BMI||Car Mileage Reimbursement||B02|
|BMO||Training - MOSES Reimbursement||B05|
|BNA||Training - NAGE Reimbursement||B05|
|BPD||Per Diem No Retirement||B07|
|BQT||Reimbursement - Qualified Transportation||B11|
|BSE||Training - SEIU Reimbursement||B05|
|BT7||Tangible Asset Allowances||B07|
|BX6||Membership Reimbursement - Unit 6||B05|
|C98||Travel Expense - Contract Service||C98|
|CBA||Comp Time Buy Back – Amounts||A08|
|CBB||Comp Time Buy Back – Hours||A08|
|D01||Deficiency Regular||A01, A11, A20|
|D02||Deficiency Travel Reimbursement||B02 or other BB Object Code|
|D03||Deficiency Other Pay - Retirement||A01, A06, A07, A11, AA1|
|D04||Deficiency Vacation in Lieu||A13|
|D05||Deficiency Sick Buy Back||A12|
|DPL||Deceased Employee - Lump Sum – No Retirement||A21 or CC Object Code for Contractor|
|DPR||Deceased Employee - Lump Sum – Retirement||A21 or CC Object Code for Contractor|
|FCT||Furlough||A21 or CC Object Code for Contractor|
|INT||Interest Due – Settlement / Judgment||A11, C11|
|PCI||Personal Leave Cash In||A13|
|QPA||Qualified Parking Allowance||B02|
|QTA||Qualified Transport Allowance||B02|
|RIP||Retro IPP Pay||D24|
|ROH||Retro Holiday Pay||A08|
|ROP||Retro Other Pay||A14|
|ROR||Retro Regular Pay||A01 or CC Object Code for Contractor|
|ROS||Retro Shift Pay||A07|
|ROT||Retro Overtime Pay||A08|
|ROV||Retro Standby - No Retirement||A06|
|ROW||Retro Holiday Pay - Retirement||A10|
|ROX||Retro Other Pay - Retirement||A01 or CC Object Code for Contractor|
|ROY||Retro Shift Pay - Retirement||A07|
|ROZ||Retro Overtime Pay - Retirement||A08|
|S/J||Settlement / Judgment||A11|
|SAV||CTR AND TRE USE ONLY - Savings Bond Refund||T11|
|SBA||Sick Leave Buy Back – Amounts||A12|
|SBB||Sick Leave Buy Back – Hours||A12|
|SGL||Serviceman's Group Life Insurance||R13|
|SJA||Settlement / Judgment – No Withholding||C11|
|SJB||Settlement / Judgment – Retirement - Contractors||C11|
|SJC||Settlement / Judgment - Contractors||C11|
|SJP||Settlement / Judgment - Retirement||A11|
|SJR||Settlement/Judgment – No Withholding||A11|
|TX1||CTR USE ONLY - MEDICARE Refund||T11|
|VIL||Vacation In Lieu – Hours||A13|
|VLA||Vacation In Lieu – Amounts||A13|
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 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.
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.
cc: General Counsels
People also viewed...
You recently viewed...
Personalization is OFF. Your personal browsing history at Mass.gov is not visible because your personalization is turned off. To view your history, turn your personalization on.
Learn more on our .
*Recommendations are based on site visitor traffic patterns and are not endorsements of that content.