10504 ENTRY NO. 4 [PAYROLLS ARE PAID]
(Revised 5/87)
Source:
Documents:
Notice of State Payroll Revolving Fund Transfer, Form CD–62. (Transfers coded type 1, 7, and 9 are transfers to the State Payroll Revolving Fund. Transfers coded type 3, 4, 5, 6, and 8 are transfers from the State Payroll Revolving Fund. See Section 8590 for additional explanation.)
Controller's Register of Accounts Receivable. (These Controller's registers list overpayments reported to or by the State Controller's Office and will be covered by transfers type 5 when the overpayments are recovered.)
Register:
Payroll Expenditure Register
Explanation:
Under the uniform state payroll system, agency payrolls are prepared by the State Controller's Office and salary warrants are drawn on the State Payroll Revolving Fund. The State Controller's Office transfers from the agency's appropriation and/or fund the gross amount of each such payroll plus the amount of related state contributions for employees' retirement, OASDI, health and dental benefits, and returns by transfer to the agency's appropriation and/or fund any amounts remaining in the State Payroll Revolving Fund as a result of warrants voided or redeposited and overpayments recovered. These transfers, supported by payroll warrant register forms, are recorded by the agency in a Payroll Expenditure Register, the net total of which represent payroll expenditures to be recorded in the agency accounts. See Sections 8590 and 8593 for additional explanation.
PAYROLL EXPENDITURE REGISTER
| Type of Transfer |
Transfer Date |
Issue Date |
Clearance No. |
Transfer No. |
Transfers 1. |
Accounts Receivable Abatements |
Expenditures Current Year 4. |
Expenditures Prior Year 5. |
Encum-brances Liquidated 6. |
| Dr 2. |
Cr 3. |
| 1 |
8-3 |
8-3 |
892 |
457 |
10,000 |
|
|
10,000 |
|
9,000 |
| 1 |
8-4 |
8-4 |
901 |
465 |
1,000 |
|
|
|
1,000 |
|
| 3 |
8-11 |
8-12 |
922 |
489 |
-3,000 |
|
|
-3,000 |
|
|
| AR (1) |
|
8-15 |
943 |
|
|
50 |
|
-50 |
|
|
| S (2) |
8-20 |
6-8 |
2146 |
502 |
-40 |
|
40 |
|
|
|
| 1 (3) |
8-28 |
9-1 |
961 |
524 |
100,000 |
|
|
100,000 |
|
|
|
| |
|
|
|
|
107,960 |
50 |
40 |
106,950 |
1,000 |
91,000 |
| |
|
|
|
Cr. 1140 |
Dr. |
Cr. |
Dr. |
Dr. |
Dr. 5350 |
100,000 |
| |
|
|
|
|
1311 |
1311 |
9000 |
9893 |
Cr. 6150 |
|
(1) The debt to Account No. 1311 in this register is the gross amount of the overpayment as recorded from the Controller's accounts receivable register.
(2) The credit to Account No. 1311 is the gross amount of the overpayment recovered and returned to the agency appropriation by transfer. The debit to Account No. 1311 for the same overpayment would have been recorded in the Payroll Expenditure Register for the month in which the State Controller's Office prepared an accounts receivable register covering the overpayment.
(3) Except at the close of the fiscal year, the transfer covering the main regular monthly payroll for a given monthly pay period is recorded in the Payroll Expenditure Register for that month even though the transfer may be dated in the following month. Payroll transfers dated in July covering payrolls for services rendered in June must be recorded in the Payroll Expenditure Register for July.
