Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses

FPP L.003

Applicable to

State agencies and four-year institutions of higher education

Coding Requirements

Beginning in fiscal 2010, ERS surcharges and TRS contributions for return-to-work retiree payroll-related expenses required by Tex. Gov't Code Sections 812.206 and 825.4092 must be coded as follows:

Comptroller Object	7033 – Employee Retirement – Other Employment Expenses
Appropriation Number	Agencies should charge a direct strategy for the ERS surcharge. The surcharge may not be charged to the benefit appropriation 90327.

Fiscal 2010 Fluctuations

For contributions to TRS, using comptroller object 7033 replaces the use of comptroller object 7210 – Fees and Other Charges, and causes these expenses to display as "payroll related costs" rather than "other operating expenses" on reports generated by USAS.

Use this Fiscal Policies and Procedures as documentation if asked about fluctuations between comptroller objects 7210 and 7033 for fiscal 2010.

Contacts

If you have questions about whether you owe a surcharge, contact

If you have questions about the coding requirements, contact

your agency's appropriation control officer or
Jennifer Paris at (512) 475-1367 or jennifer.paris@cpa.state.tx.us.

Issued

Aug. 17, 2009

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