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To:     University Business Managers
School/Division HR Officers and Secondary Contacts

From: Dennis Press, University Controller

Date:  July 18, 2014

This memorandum is the annual notice regarding special expense transactions that are processed to accommodate the biweekly payroll calendar.  Please note that fiscal year 2022-23 will contain 27 biweekly payrolls instead of the usual 26.  For State Funds, budget for permanent positions will be accumulated over multiple years and carried forward at each fiscal year-end in central reserve accounts.  The budget will be allocated during FY 2022-23 to fund the additional biweekly payroll occurring on June 30, 2023.  Salary expenses for permanent positions representing one day of a biweekly payroll will be posted to departmental State Funds accounts in July 2014 for FY 2014-15.

Contracts and Grants are time-limited awards and are not impacted by the “27th biweekly” payroll.  For other Non-State Funds, which include Facilities and Administrative (F&A) Funds, campus departments should ensure that sufficient salary and benefit budget will be available in FY 2022-23.

The 26 biweekly payrolls provide payment for 260 work days. Fiscal Year 2014-15 has 261 work days. Since SPA staff members are paid for 260 work days within the fiscal year, special expenditure transactions are necessary to obligate and use State Funds budget for the additional work day within the fiscal year.  A total of 10 work days will be accumulated over the next 10 years so that funding for permanent positions will be available for a “27th biweekly” payroll that will occur on June 30, 2023.

I hope this information provides useful background for the special expenditure transactions for the biweekly payroll.  Thank you.

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