Financial Administration

APPROPRIATION 997

APPROPRIATION 997

Title:  Unpaid Salary Deductions

State Fund/Agency
Number
Budget
Category
Appropriation
Type
Statute
Reference
Cash Balance
Carryover
103/285 REV Continuing 20.921 (3) (a) No

Statute Language:

Each state agency shall indicate on its payrolls the amount to be deducted or deferred from the salary of each officer and employee, the reason for each deduction or deferral, the net amount due each officer or employee, the total amount due for each purpose for which deductions or deferrals have been made, and the person, governmental unit or private organization in each case entitled to receive the deductions or the amount deferred. The department of administration shall then issue warrants for the respective amounts due the persons listed on each payroll and the checks, share drafts and other drafts for the payments when received by the state agency shall be transmitted to the persons entitled to receive them.

Institutions Which Have Budget Authority for This Appropriation:

Not applicable, there is no budget for this appropriation.

Allowable Major Classes of Expense/Revenue:

Revenues should never be coded to this appropriation. The only allowable expense codes are the deferred fringe benefit codes which are:
7320 Deferred - Retirement Payable-Employee
7321 Deferred - Soc Sec Payable-Employee
7322 Deferred - Teachers Retirement Pay-Employ
7323 Deferred - Life Insurance Payable-Employee
7324 Deferred - Health Insurance Payable-Empl
7325 Deferred - Income Cont Ins Pay-Employee
7326 Deferred - Medicare Federal Appointment
7327 Deferred - ERA Medical Payable-Employee
7328 Deferred - ERA Day Care Payable-Employee
7329 Deferred - Health Insurance Grad Asst Pay
7330 Deferred - Medicare FICA Payable-Employee
7342 Deferred - COBRA Subsidy Withholding
7350 Deferred - Federal Withholding Payable
7351 Deferred - State Withholding Payable
7352 Deferred - Fed Withhldng-1099&1042S

Special Restrictions or Policies/Procedures:

On a payroll by payroll basis, all deferred amounts (negative expenses) should be offset by the actual expenses coded to these class codes (positive expenses) when the employee's share of the fringe benefit costs are paid to the benefit provider, the state retirement funds, and the federal and state governments. Thus, if all deferrals and payments were completed within the same fiscal year, this appropriation would have a zero balance at the end of the year.

Year-End Instructions (lapse, carry forward, etc.):

DOA brings the balance in this appropriation as of July 31 forward into the new fiscal year as a current year expense amount rather that recording it as a prior year cash balance.



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To suggest possible additions or improvements, please contact Financial Administration (608) 262-1313


Last Updated: 06/09/2010