No. OFM 96-05
Date: April 26, 1996
Subject: Permanent Change of Station Matrix
Reference: Relocation Handbook 340-6-A-H
This Instructional Memorandum (IM) provides information to assist administrative staff in properly recording and tracking the entries for permanent change of station (PCS) payments on USGS reports.
All payments made to employees for PCS vouchers, whether or not taxes are withheld, are reported to the Bureau of Reclamation Payroll Operations Division for posting to the employees' master records. This ensures that the payments are properly accounted for on the W-2 forms to the Internal Revenue Service.
The matrix (Appendix) charts the entries which appear on the Federal Financial System (FFS) Reports 268 and 444. These entries should appear the same month in which the travel voucher was processed. Office of Financial Management's entry of the SZ transaction (standard voucher) to offset the estimated taxes, should also be reflected on the 268 for that same month.
| Document | Description | FFS Tables | Results | |||||||||||||||
| Travel Order (TO) | The Travel Order for a Permanent Change of Station is entered into FFS as an obligation. | TOHT TOLT | Appears as an obligation on the 268. | |||||||||||||||
| Travel Voucher (TV) | Travel Voucher processed/entered into FFS. The Budget Code (BOC) appears as an expenditure on the 268. Obligation is liquidated. | TVHT PVHT TOHT TVAT PVLT |
123F-BOC used in FFS for the miscellaneous moving expense. 123E-BOC used in FFS for the Witholding Tax Allowance (WTA) or Relocation Income Tax Allowance (RITA). | |||||||||||||||
| Change of Station Summary which is prepared by OFM and forwarded to Payroll. | Payroll reports these figures on the individual's earnings statement for W-2 purposes under the following:
| 123F-Appears under earnings as a (+) on the Labor Report (444) 123E-Appears under earnings as a (+) on the Labor Report (444) 111A-Appears under earnings as a (-) ont he Labor Report (444). Estimated Taxes-Appears as BOC 111A (-) on the 268 Report. | ||||||||||||||||
| SZ is prepared by OFM. (Standard Voucher) | To correct/reverse the estimated tax entry and payroll update. | PSDP JVLT | The net effect is a credit to the cost account # that PCS was obligated under for the actual amount of the taxes. | |||||||||||||||
| PRUS adjustments made by each Division. Branch of Systems Support (OPS-OIS) downloads PRUS transactions into FFS which becomes PRUS Journal Voucher entries ($PRS). | The Labor Report (444) reflects the entries generated from the BOC 111A which is used by Pay/Pers for PCS tax and cash awards. | Because 111A is used for two different purposes, each Division will need to make an adjustment in PRUS from 111A to 123E. | ||||||||||||||||
| SV prepared by the Division. | If additional adjustments need to be made, an SV will need to be prepared | Each Division will manually make an adjustment from 111A to 123E. This would be done if a voucher was paid/reported between Fiscal years. | ||||||||||||||||
Payroll works out of the current calendar year. If a travel voucher is paid in January 1996 and charged to a FY 95 account number, the expenditures will appear on the 268, and the taxes as (-) 111A on the 268. The Labor Report (444) will show 123F, 123E, and 111A in 1996. OFM will reverse the amount of taxes under BOC 111A which will offset the -111A on the 268. The Divisions will make the adjustment from 111A (96) back to 123E (95) by manually using the standard voucher.
A PCS travel voucher is processed by OFM for the following:
Accounting Lines = $1716.06
BOC 211D = $326.66
BOC 211P = $417.18
BOC 123F = $700.00
BOC 123E = $272.22 (.3888888% of the taxable amount $700.00)
Taxable Amount = $972.22 (Taxable amount plus the Withholding Tax Allowance (WTA))
WTA Withheld = $272.22
Estimated Taxes Withheld = $286.31
(Federal-$272.22 plus normal deductions,i.e. state, etc.)
Net to traveler = $1429.75 ($1716.06 minus $286.31 = $1429.75)
Labor Report (444) reflects the entries made by Pay/Pers, and the 268 reflects the entries made by OFM. The following accounting entries would be generated from the BOC's used by both Payroll and OFM.
| BOC | Amount | Report | Results | |
| OFM-33A Non-taxable | 123F | $228.38 $972.22-$743.84 Taxable - Non-taxable | 444 | Appears under earnings as a (+) on 444. |
| OFM-33B Taxable | 123E | $972.22 Taxable | 444 | Appears under earnings as a (+) on 444. |
| OFM-66A Payment outside Pay/Pers | 111A | -$914.29 Plus regular salary | 444 | Appears under earnings as a (-) on 444. |
| Estimated Taxes (*) | 111A | -$286.31 | 268 | Appears as (-) on 268. |
Formula = 123E +123F - Taxes = 111A + Salary
(*) This is the entry that will need to be adjusted in PRUS from 111A to 123E.