ENTRY NO. 4 – PAYROLL FILE EXPENDITURES - 10504

(Revised: 12/2021)

Purpose: This entry is made to record agency/department payroll expenditures. Under the Uniform State Payroll System, agency/department payrolls are prepared by the State Controller's Office (SCO), and salary warrants are drawn on the State Payroll Revolving Fund (SPRF). The SCO transfers the gross payroll plus the amount of related state contributions for employees such as retirement, OASDI, health and dental benefits, Medicare, etc. from the agency/department's appropriation. Any amounts remaining in the SPRF as a result of warrants voided or re-deposited and overpayments recovered will be returned to the agency/department's appropriations.

References: SAM sections 8590 and 8593.

Record Payroll Expenditures

Debit/ Credit	Account	Legacy Account	Account Description	Note
Debit	5xxxxxx	9000	Appropriation Expenditures	a
Credit	1104000	1140	Cash in State Treasury	a
Debit	1200100	1311	Accounts Receivable – Abatements	b
Credit	5xxxxxx	9000	Appropriation Expenditures	b
Debit	1104000	1140	Cash in State Treasury	c
Credit	1200100	1311	Accounts Receivable – Abatements	c

 

Note:

1. Issue Payment (Clearance Type 1) – Transfers to the SPRF.
2. The gross amount of overpayment as recorded from the SCO's Notice of Payroll Accounts Receivable. See SAM 8593.
3. The gross amount of overpayment recovered and returned to the agency/ department's appropriation by transfer.

 

Except at the close of the fiscal year, the transfer covering the main regular monthly payroll for a given monthly pay period is recorded in that month, even though the transfer may be dated in the following month. Payroll transfers dated in July covering payrolls for services rendered in June must be recorded in July.