SALARY OVERPAYMENT CODES

BALANCE SHEET ACCOUNT CODES:

9050 SALARY REFUNDS PAYABLE

9700 DEPT FIN STATE WITHHOLD TAX

9800 EMPLOYEE FICA & FED WITHOLDING

9908 EMPLOYER FICA COST

OBJECT/SUB-OBJECT CODE:

0100 XX PERSONNEL COST

0200 01 FICA

Salary Overpayment Refund

Step 1: Agency collects money from employee.

Step 2: Agency completes a CASH RECEIPT form (FRMS-7)

Account Coding on the CR MUST be:

Fund 0900 Payroll Fund

Agency 000 Statewide Payroll System

BS Code 9050 Salary Refunds Payable

The amount of the Cash Receipt is the Net Salary; this is the amount in Warrant Amount on form FRMS-25.

*Do NOT enter this CR in AFNS.

Step 3: Agency fills out SALARY OVERPAYMENT REFUND form (FRMS-25).

*Example of form is attached.

Invoice Number MUST be included on the refund form.

The amounts can be verified in GHRS on tables CHCK and QCHK.

If the data is older than 3 months it will not be on CHCK and QCHK, see the agency’s payroll register. If the employee transferred to another department in the middle of the pay period, call the GHRS hotline.

Step 4: Both forms are sent to the State Treasury, RSA Union, 6^th Floor, Room 676.

State Treasury sends both forms to Receipts Section in Room #278 of Comptroller’s office in the RSA Union. Receipts makes a copy of the FRMS-25 form and sends it to GHRS.

GHRS adjusts the affected employee’s wage and deduction data (to correct W2 information).

Step 5: INVOICE

Agency enters an Invoice (IN) transaction in AFNS.

PROV code MUST be AGCY00000 00.

Account coding on the IN MUST be: Agency’s Fund Number

Agency’s Agency Code

BS Code 9050

Do NOT enter an Organization code on the IN.

IN (Invoice) transaction MUST be for the full amount that will be received from the Comptroller’s Office. The total amount is the net salary plus all withheld payroll employee and employer taxes. See sample form FRMS-25 at the back of these instructions and use all fields that are marked with a #1.

A separate IN transaction is required for the Retirement Portion (see instructions for Retirement Refund)

Example of IN results: (IFSH Table in CAS)

ACTION: R SCREEN: IFSH USERID: KNIG 06/28/04 03:02:41 PM

I N T E R F U N D S E L L E R H E A D E R S C R E E N

SELLER AGENCY= XXX INVOICE NUMBER= 43100000044 BUYER AGENCY= 000

INVOICE TOTAL: 829.87 INVOICE DATE: 03 30 04

PROVIDER CODE: AGCY0000000 PROVIDER NAME: FINANCE CONTROL & ACCOUNTS DIV

SELLER INVOICE INFORMATION (STATE LEVEL CODES) :

FUND AGCY ORG/SUB APPR UNIT ACTV FUNC OBJ/SUB RPT CAT BS RSRC/SUB

---- ---- ---- -- --------- ---- ---- ---- -- ------- ---- ---- --

XXXX XXX 9050

DATE PAID: 04 20 04 VOUCHER PENDING: .

INVOICE TOTAL: 829.87 #1 Net Salary: $592.01

#1 Employer FICA: 50.12

#1 Employer Medicare: 11.72

#1 Employee Federal: 86.35

#1 Employee FICA: 50.12

#1 Employee Medicare: 11.72

#1 Employee State: 27.83

$829.87

Step 6: GHRS uses the following codes to create the PV Type 2:

*Example: BS 9050 $$$.$$ #1 Net Salary

9800 $$$.$$ #1 Federal Income Tax (Employee)

9903 $$.$$ #1 Employee FICA & Medicare

9903 $$.$$ #1 Employer FICA & Medicare

9700 $$.$$ #1 State Withholding Tax (Employee)

$$$.$$ TOTAL

Step 7: Agency receives the following reports:

· Interfund Receipts Register by Seller Agency – (CAS Report)

· AFNS Interfund Cash Receipts Synopsis – (AFNS Report)

These reports confirm the money has moved from Fund 0900, Agency 000, BS 9050, to the Agency’s Fund, the Agency’s Agency code, BS 9050 in CAS.

CAS integration to AFNS creates a cash receipt that closes the IN.

Step 8: Upon receiving the printouts, the Agency MUST enter a JV to reduce BS 9050, reduce salary expense and reduce the employer’s share of FICA. This JV MUST pass to CAS so the same adjustments are updated in the statewide accounting system. Below is an example of the debit and credit entries.

Reduces BS 9050 Salary Refunds Payable

Decreases Salary Expenditure

Decreases FICA Expenditure

AC ACTI - OBJ/ SUB BS DEBIT CREDIT

TP FUND AGCY ORG APPR VITY REV O/R ACCT AMOUNT AMOUNT

=====================================================================

02 XXXX XXX 9050 XXX.XX

22 XXXX XXX 0100 XX XXX.XX

22 XXXX XXX 0200 01 XXX.XX

How to Calculate JV Amounts:

DEBIT BS Account = 9050	CREDIT Object Code = 0100 XX	CREDIT Object Code = 0200 01
Total Invoice Amount	Net Salary	Employer FICA
	Employee FICA	Employer Medicare
	Employee Medicare
	Employee Federal Withholding
	Employee State Withholding

FRMS-25 STATE OF ALABAMA

DEPARTMENT OF FINANCE

Division of Control and Accounts

Salary Overpayment Refunds

Interfund Invoice Number:________________________

Agency Name_____________________________________________________

Employee Name ____________________ SSN_____________________

Warrant Number ____________________ Warrant Date ___________

Warrant Amount ____________________ Prior Year Refund? _____

Fund ____________________

Agency Code ____________________

Balance Sheet _________9050_______

Gross Pay $____________________

Employee Share: Employer Share:

Federal W/H #1 $____________________

FICA #1 $____________________ FICA #1 $_____________

Medicare #1 $____________________ Medicare #1 $___________

State W/H #1 $____________________ Retirement $____________

City Occupational Tax #1$__________ Insurance $_____________

City Tax Code __________

County Occupational Tax #1 $__________

County Tax Code__________

Retirement $__________________(See Instructions for Retirement Refund)

Insurance $__________________(See Instructions for Insurance Refund)

Savings Bond Deduction $___________

Other Deductions $___________

Warrant Amount #1 $___________ (Net Salary)

This is to request a refund of the deductions and employer costs itemized above.

Authorized Departmental Approval______________________________ Date__________________