WC/UIC Rates. WC/UIC Non-Imposed Expense Control Accounts Effective for FY2006 (From 07/01/05)
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2 WC/UIC Rates For Payroll paid in FY FUND WC% UIC% 2006 July June 2006 all July June 2005 all July June 2004 all WC/UIC Non-Imposed Expense Control Accounts Effective for FY2006 (From 07/01/05) Use Campus Expense Control Account If Fund of WC UIC Non-Imposed Account is with subcode Federal MA HI HO KA LE MU KU HA WI CC WO SW General or Special MA HI HO KA LE MU KU HA WI CC WO SW PR FY2006 JV Instruct WC-UIC rates and control accts 7/11/2005
3 Summary of Changes to the Payroll Journal Voucher for WC & UIC transfers Payroll File Revised Payroll JV Sample Item Prior Payroll JV Adjmt only Effective July 1, 2005 JV WC and UIC transfers between Two imposed accounts dr Imposed account-2x41 no change 1 cr Imposed account-2x41 dr Imposed account-2x42 no change cr Imposed account-2x42 Two non-imposed accounts Same campus, same fund dr Nonimp acct-2x41 x no change 2a cr Nonimp acct-2x41 x dr Nonimp acct-2x42 x no change cr Nonimp acct-2x42 x Same campus, diff fund dr Nonimp acct-2x41 x no change cr Nonimp acct-2x41 x 2b dr Nonimp acct-2x42 x no change cr Nonimp acct-2x42 x if campus exp control accounts dr CC Exp ctrl-2091 for WC none are the same accounts for both cr CC Exp Ctrl-2091 for WC funds, then do not generate the entry to the campus exp control dr CC Exp ctrl-2092 for UIC none accounts. cr CC Exp ctrl 2092 for UIC Different campus dr Nonimp acct-2x41 x no change 2c cr Nonimp acct-2x41 x dr Nonimp acct-2x42 x no change cr Nonimp acct-2x42 x dr cr dr cr none none CC Exp ctrl-2091 for WC CC Exp Ctrl-2091 for WC CC Exp ctrl-2092 for UIC CC Exp ctrl 2092 for UIC Imposed and non-imposed accounts dr Imposed account-2x41 Imposed account-2x41 cr CC for WC CC Exp Ctrl-2091 for WC (sample only-reverse debits & credits accordingly) cr Nonimp acct-2x41 x no change dr Imposed account-2x42 Imposed account-2x42 cr CC for UIC CC Exp Ctrl-2092 for UIC 3 cr Nonimp acct-2x42 x no change * Only the FMIS ON-LINE Payroll JV can properly post the non-imposed fringe assessments to the FMIS Payroll subfile. PR FY2006 JV Instruct.Changes (2) 7/11/2005
4 Payroll JV adjustments - TC 063 Effective 07/01/2005 If Payroll Transfer/Correction is between Debit (To Account) Credit (From Account) 1. Imposed accounts only - wage transfers imposed1 acct-2xxx imposed2 acct-2xxx - all fringe asssessment transfers imposed1 acct-2xxx imposed2 acct-2xxx 2. Non-imposed accounts only (Gxxx,F223,F230,F26x,F27x,S397) - wage transfers nonimp1 acct-2xxx nonimp2 acct-2xxx - WC entry if adj affects two different control accounts Campus Exp Ctrl-2091 for nonimp1 Campus Exp Ctrl-2091 for nonimp2 - UIC entry if adj affects two different control accounts Campus Exp Ctrl-2092 for nonimp1 Campus Exp Ctrl-2092 for nonimp2 - all fringe asssessment transfers * nonimp acct adjusted in payroll subfile via on-line JV 3. Imposed and Non-imposed accounts (Example only - adjust dr/cr accounts accordingly) - wage transfers imposed acct-2xxx nonimp acct-2xxx - all fringe transfers except 2x41 and 2x42 (D71 entries) imposed acct-2xxx Campus x41 WC adj for imposed account imposed acct-2x41 Campus Exp Ctrl-2091 for nonimp - 2x41 WC adj for nonimposed acct * nonimp acct adjusted in payroll subfile via on-line JV - 2x42 UIC adj for imposed account imposed acct-2x42 Campus Exp Ctrl-2092 for nonimp - 2x42 UIC adj for nonimposed acct * nonimp acct adjusted in payroll subfile via on-line JV * Only the FMIS ON-LINE Payroll JV can properly post the non-imposed fringe assessments to the FMIS Payroll subfile. The non-imposed fringe information by detail account is used for departmental and University financial statement preparation. PR FY2006 JV Instruct. Summary 7/11/2005
5 EMPLOYER'S SHARE OF FRINGE BENEFIT ASSESSMENT UH SOURCE Imposed* Non-Imposed OF FUND & DESCRIP (Pd by UH) (Pd by State) A Agency x R Revolving x x 32200F-39999F S Special S22x see Federal below x S397 x 21400F-29299F if apprn S397 Others x 21400F-29999F P Trust x G General x 11000F-19999F F Federal S22x Fed Vocational Educ x 52000F-52499F F223 Fed College Work Study x 54000F-54099F F26x & F27x USDA Direct x 50000F-51999F F230 x if apprn F230 Others x 54100F-54199F * UIC (2x42) is not assessed on: Bargaining unit 57 Wage subcode 2219 (Payroll No. F1) Wage subcodes 2201/2202 (Payroll No. F3) PAYROLL FRINGE BENEFIT ASSESSMENTS FMIS Subcode 2x34 2x36 2x37 2x38 2x39 2x40 2x41 2x42 2x43 2x44 2x45 2x46 2x47 2x48 2x49 Description ERS Pension Accum Admin Fund FICA Group life insur Medical Children Dental Workers' Compensation (W/C) Unemployment Insurance (UIC) Medicare tax Retiree Health Insur Prescription drugs Vision care Adult dental Emp Fed Ret Accrued Vac & Sick 2x41, 2x42 and 2x49 are UH assessed fringes PR FY2006 JV Instruct.fringe table 7/11/2005
6 FMIS-22P CAMPUS: XX Page 1 of 1 UNIVERSITY OF HAWAI I DATE: 7/05/05 JOURNAL VOUCHER - PAYROLL (See reverse side for instructions) (MM/DD/YY) BANK DOCUMENT NO. EMPLOYEE NAME: ABC, XYZ TRANSACTION TYPE: Last, First SOC SEC NO: PAID DATE: 5/20/05 PR NO: JOURNAL ENTRY (xxx-xx-xxxx) (MM/DD/YY) (xx) DEBIT ENC DOC CREDIT SERVICE DATE DEBIT CREDIT ADJ NO. ACCOUNT SUB REF NO. 1 AMOUNT P/F ACCOUNT SUB REF NO 3 CC CC TYPE 1 Acct-1 2x01 2, Acct-2 2x JV 2 Acct-1 2x Acct-2 2x JV 3 Acct-1 2x Acct-2 2x JV 4 Acct-1 2x Acct-2 2x JV 5 Acct-1 2x Acct-2 2x JV 6 Acct-1 2x Acct-2 2x JV 7 Acct-1 2x Acct-2 2x JV 8 Acct-1 2x Acct-2 2x JV 9 Acct-1 2x Acct-2 2x JV 10 Acct-1 2x Acct-2 2x JV 11 Acct-1 2x Acct-2 2x JV 12 Acct-1 2x Acct-2 2x JV TOTAL (All pages): 3, A complete and clear explanation of why the adjustment is necessary: To transfer payroll expenditures and related fringe benefits between two imposed accounts. Does this adjustment involve transferring payroll between imposed Does this adjustment involve moving funds into or from YES NO and non-imposed accounts. YES NO sponsored agreements? If so, answer remaining question. Does this transfer occur more than 90 days after the original Does this transfer contradict previously ceritified effort reports? If so, YES NO transaction? If so, sufficient explanation for why the transfer was YES NO sufficient explanation for why this transfer contradicts the previously not made on a timely basis is required. submitted effort report is required. PREPARED BY: APPROVED BY: Print Name and Initial Department Phone Date Print Name and Sign Department Phone Date CENTRAL OFFICE USE ONLY APPROVED BY: GALC / ORS / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
7 FMIS-22P CAMPUS: XX Page 1 of 1 UNIVERSITY OF HAWAI I DATE: 7/05/05 JOURNAL VOUCHER - PAYROLL (See reverse side for instructions) (MM/DD/YY) BANK DOCUMENT NO. EMPLOYEE NAME: ABC, XYZ TRANSACTION TYPE: Last, First SOC SEC NO: PAID DATE: 07/05/05 PR NO: JOURNAL ENTRY (xxx-xx-xxxx) (MM/DD/YY) (xx) DEBIT ENC DOC CREDIT SERVICE DATE DEBIT CREDIT ADJ NO. ACCOUNT SUB REF NO. 1 AMOUNT P/F ACCOUNT SUB REF NO 3 CC CC TYPE 1 nonimp1 2x01 2, nonimp2 2x JV 2 nonimp1 2x nonimp2 2x NIMP DO NOT TYPE 3 nonimp1 2x nonimp2 2x shaded "NIMP" NIMP 4 nonimp1 2x nonimp2 2x37 adj type entries on Manual JVs. NIMP 5 nonimp1 2x nonimp2 2x NIMP 6 nonimp1 2x nonimp2 2x NIMP 7 nonimp1 2x nonimp2 2x NIMP 8 nonimp1 2x nonimp2 2x NIMP 9 nonimp1 2x nonimp2 2x NIMP 10 nonimp1 2x nonimp2 2x NIMP 11 nonimp1 2x nonimp2 2x NIMP 12 nonimp1 2x nonimp2 2x NIMP TOTAL (All pages): 3, A complete and clear explanation of why the adjustment is necessary: To transfer payroll expenditures between two non-imposed accounts- Same campus, same fund Does this adjustment involve transferring payroll between imposed Does this adjustment involve moving funds into or from YES NO and non-imposed accounts. YES NO sponsored agreements? If so, answer remaining question. Does this transfer occur more than 90 days after the original Does this transfer contradict previously ceritified effort reports? If so, YES NO transaction? If so, sufficient explanation for why the transfer was YES NO sufficient explanation for why this transfer contradicts the previously not made on a timely basis is required. submitted effort report is required. PREPARED BY: APPROVED BY: Print Name and Initial Department Phone Date Print Name and Sign Department Phone Date CENTRAL OFFICE USE ONLY APPROVED BY: GALC / ORS / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
8 FMIS-22P CAMPUS: XX Page 1 of 1 UNIVERSITY OF HAWAI I DATE: 7/05/05 JOURNAL VOUCHER - PAYROLL (See reverse side for instructions) (MM/DD/YY) BANK DOCUMENT NO. EMPLOYEE NAME: ABC, XYZ TRANSACTION TYPE: Last, First SOC SEC NO: PAID DATE: 07/05/05 PR NO: JOURNAL ENTRY (xxx-xx-xxxx) (MM/DD/YY) (xx) DEBIT ENC DOC CREDIT SERVICE DATE DEBIT CREDIT ADJ NO. ACCOUNT SUB REF NO. 1 AMOUNT P/F ACCOUNT SUB REF NO 3 CC CC TYPE 1 nonimp1 2x01 2, nonimp2 2x JV 2 nonimp1 2x nonimp2 2x DO NOT TYPE NIMP 3 nonimp1 2x nonimp2 2x shaded "NIMP" NIMP adj type entries on 4 nonimp1 2x nonimp2 2x Manual JVs. NIMP 5 nonimp1 2x nonimp2 2x NIMP 6 nonimp1 2x nonimp2 2x NIMP LE MA WC 8 nonimp1 2x nonimp2 2x LE LE NIMP LE MA UIC 10 nonimp1 2x nonimp2 2x LE LE NIMP 11 nonimp1 2x nonimp2 2x NIMP 12 nonimp1 2x nonimp2 2x NIMP 13 nonimp1 2x nonimp2 2x NIMP 14 nonimp1 2x nonimp2 2x NIMP TOTAL (All pages): 3, A complete and clear explanation of why the adjustment is necessary: To transfer payroll expenditures between two non-imposed accounts- same campus, different fund from LE Federal to LE General Does this adjustment involve transferring payroll between imposed Does this adjustment involve moving funds into or from YES NO and non-imposed accounts. YES NO sponsored agreements? If so, answer remaining question. Does this transfer occur more than 90 days after the original Does this transfer contradict previously ceritified effort reports? If so, YES NO transaction? If so, sufficient explanation for why the transfer was YES NO sufficient explanation for why this transfer contradicts the previously not made on a timely basis is required. submitted effort report is required. PREPARED BY: APPROVED BY: Print Name and Initial Department Phone Date Print Name and Sign Department Phone Date CENTRAL OFFICE USE ONLY APPROVED BY: GALC / ORS / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
9 FMIS-22P CAMPUS: XX Page 1 of 1 UNIVERSITY OF HAWAI I DATE: 7/05/05 JOURNAL VOUCHER - PAYROLL (See reverse side for instructions) (MM/DD/YY) BANK DOCUMENT NO. EMPLOYEE NAME: ABC, XYZ TRANSACTION TYPE: Last, First SOC SEC NO: PAID DATE: 07/05/05 PR NO: JOURNAL ENTRY (xxx-xx-xxxx) (MM/DD/YY) (xx) DEBIT ENC DOC CREDIT SERVICE DATE DEBIT CREDIT ADJ NO. ACCOUNT SUB REF NO. 1 AMOUNT P/F ACCOUNT SUB REF NO 3 CC CC TYPE 1 nonimp1 2x01 2, nonimp2 2x HI LE JV 2 nonimp1 2x nonimp2 2x HI DO NOT TYPE LE NIMP 3 nonimp1 2x nonimp2 2x shaded "NIMP" HI LE NIMP adj type entries on 4 nonimp1 2x nonimp2 2x Manual JVs. HI LE NIMP 5 nonimp1 2x nonimp2 2x HI LE NIMP 6 nonimp1 2x nonimp2 2x HI LE NIMP HI LE WC 8 nonimp1 2x nonimp2 2x HI LE NIMP HI LE UIC 10 nonimp1 2x nonimp2 2x HI LE NIMP 11 nonimp1 2x nonimp2 2x HI LE NIMP 12 nonimp1 2x nonimp2 2x HI LE NIMP 13 nonimp1 2x nonimp2 2x HI LE NIMP 14 nonimp1 2x nonimp2 2x HI LE NIMP TOTAL (All pages): 3, A complete and clear explanation of why the adjustment is necessary: To transfer payroll expenditures between two non-imposed accounts- different campus from LE Special to HI Special Does this adjustment involve transferring payroll between imposed Does this adjustment involve moving funds into or from YES NO and non-imposed accounts. YES NO sponsored agreements? If so, answer remaining question. Does this transfer occur more than 90 days after the original Does this transfer contradict previously ceritified effort reports? If so, YES NO transaction? If so, sufficient explanation for why the transfer was YES NO sufficient explanation for why this transfer contradicts the previously not made on a timely basis is required. submitted effort report is required. PREPARED BY: APPROVED BY: Print Name and Initial Department Phone Date Print Name and Sign Department Phone Date CENTRAL OFFICE USE ONLY APPROVED BY: GALC / ORS / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
10 FMIS-22P CAMPUS: XX Page 1 of 1 UNIVERSITY OF HAWAI I DATE: 7/05/05 JOURNAL VOUCHER - PAYROLL (See reverse side for instructions) (MM/DD/YY) BANK DOCUMENT NO. EMPLOYEE NAME: ABC, XYZ TRANSACTION TYPE: Last, First SOC SEC NO: PAID DATE: 07/05/05 PR NO: JOURNAL ENTRY (xxx-xx-xxxx) (MM/DD/YY) (xx) DEBIT ENC DOC CREDIT SERVICE DATE DEBIT CREDIT ADJ NO. ACCOUNT SUB REF NO. 1 AMOUNT P/F ACCOUNT SUB REF NO 3 CC CC TYPE 1 nonimp 2x01 2, imposed 2x KA MA JV imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA JV 8 nonimp 2041 DO NOT TYPE KA NIMP shaded "NIMP" adj type entries on 5.53 imposed 2x KA MA JV Manual JVs. 10 nonimp KA NIMP imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA D imposed 2x KA MA D71 TOTAL (All pages): 3, A complete and clear explanation of why the adjustment is necessary: To transfer payroll expenditures and related fringe benefits from imposed to non-imposed account. (S336 to G054) lines 2-6, = D-71 adjustments line 7 = WC adj line 8 = Nonimposed acct WC adj in payroll subfile line 9 = UIC adj line 10 = Nonimposed acct UIC adj in payroll subfile Does this adjustment involve transferring payroll between imposed Does this adjustment involve moving funds into or from YES NO and non-imposed accounts. YES NO sponsored agreements? If so, answer remaining question. Does this transfer occur more than 90 days after the original Does this transfer contradict previously ceritified effort reports? If so, YES NO transaction? If so, sufficient explanation for why the transfer was YES NO sufficient explanation for why this transfer contradicts the previously not made on a timely basis is required. submitted effort report is required. PREPARED BY: APPROVED BY: Print Name and Initial Department Phone Date Print Name and Sign Department Phone Date CENTRAL OFFICE USE ONLY APPROVED BY: GALC / ORS / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
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