The University has a payroll encumbering system to track personal services (salaries/fringes/workers' compensation) as commitments against budgets in FRS. The commitments are made by employee number in each account based on a payroll authorization. To review personal services encumbrances, use the standard encumbrance screen 21 in FRS which will show all encumbrances for a given 6-digit FRS account. Screen 26 will show all the encumbered accounts for a given employee based on the employee number.
The Encumbering Process
Personal Services :
The FRS system encumbers salary and fringe benefit costs including workers' compensation by employee number, by FRS account and by subcode. An annual encumbrance is created at the beginning of each fiscal year for continuing employees coded to fiscal year accounts. An appropriate (prorated) encumbrance amount will be calculated for employees who work part-time or for only part of the fiscal year. Encumbrances for employees coded to project year accounts will be encumbered for the duration of the payroll authorization, provided the authorization does not exceed the project end date.
The encumbered amount will affect the department's pool or line item budget. The encumbered amount is appropriately adjusted every biweekly payroll cycle and will either increase or decrease the account's pool or line item budget. The adjustment will reflect changes, for example, in end date, reduced full time equivalent (FTE), promotions, reclassifications, sabbatical leaves, etc. (The department is responsible for funding refills, temporary positions, promotions, upgrades, and re-evaluations. These are not funded by central resources.)
For Non-Sponsored Program administered accounts in ledgers 2, 3, & 4, the following subcodes will draw from the 1000 pool
Professional (1010, 1310, 1410, 1510, 1610, 1710 or 1960)
Classified (1010)
Labor Payroll (1930, 1940)
In ledgers 2, 3, & 4, the following subcodes must have a line item budget
Refills (1009)
Graduate Assistant (1150)
Student Labor/Work Study (1040)
Special Biweekly/Summer Session (1030)
Fringes (5320)
Workers' Compensation (5325)
Other Personal Services and Overtime:
FRS will encumber Other Personal Services and overtime by employee number, by FRS account and by subcode, including related fringe benefits and workers' compensation costs as they occur.
For Non-Sponsored Program administered accounts in ledger 2, the following subcodes will draw from a central source and in ledgers 3 & 4, the following subcodes will draw from the 1000 pool
Longevity (1060, 1330, 1430, 1530, 1630, 1730)
Shift Differential (1080, 1350, 1450, 1550, 1650, 1750)
Snow & Ice Differential (1100, 1360, 1460, 1560, 1660, 1760)
Holiday Pay (1140, 1370, 1470, 1570, 1670, 1770)
Accrued Vacation at Termination or Retirement (1120, 1380, 1480, 1580, 1680, 1780)
Accrued Sick at Retirement or Death (1090, 1220, 1390, 1490 1590, 1690, 1790)
AAUP 1% Buyback (1950)
In ledgers 2, 3, & 4, the following subcodes must have a line item budget
Overtime (1070, 1340, 1440, 1540, 1640, 1740) Fringes (5320)
Workers' Compensation (5325)
The Budget Component for University Supported Accounts (Ledger-2) only
Personal Services
Continuing, permanent personal services budgets will draw down from the 1000 pool and will equal actual payments plus encumbrances. Budget funding for Refills, Graduate Assistants, Student Labor, Temporary Labor and Overtime must have a line item budget. In all cases the budget must be established prior to the processing of any payroll authorization. Collective Bargaining Increases will be provided from a central source to the department's pool prior to the adjustment of the encumbrance.
Other Personal Services and Overtime (see subcodes above):
Updated: 3/16/09