WC/UIC Rates For Payroll paid in FY FUND WC% UIC% 2006 July 2005 - June 2006 all 1.14 0.01 2005 July 2004 - June 2005 all 1.01 0.21 2004 July 2003 - June 2004 all 1.14 0.02 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 2091 2092 Federal MA 392326 392336 HI 384866 HO 384856 KA 384846 LE 384826 MU 384816 KU 384836 HA 384876 WI 384806 CC 384886 WO 384796 SW 384896 General or Special MA 248576 HI 248626 HO 248456 KA 248476 LE 248496 MU 248516 KU 248536 HA 248436 WI 248556 CC 248396 WO 248596 SW 115696 PR FY2006 JV Instruct WC-UIC rates and control accts 7/11/2005
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 432900-0853 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 432910-0854 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
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 095800 2514-2x41 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
EMPLOYER'S SHARE OF FRINGE BENEFIT ASSESSMENT UH SOURCE Imposed* Non-Imposed OF FUND & DESCRIP (Pd by UH) (Pd by State) A Agency x 993000-994999 R Revolving x 320000-321999 x 32200F-39999F S Special S22x see Federal below x S397 x 21400F-29299F if apprn S397 Others x 21400F-29999F P Trust x 432000-439999 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 650000-659999 if apprn F230 Others x 54100F-54199F 650000-659999 * 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
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: 001-00-0000 PAID DATE: 5/20/05 PR NO: 53 063 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 2,633.50 Acct-2 2x01 051505 JV 2 Acct-1 2x34 240.70 Acct-2 2x34 051505 JV 3 Acct-1 2x36 0.53 Acct-2 2x36 051505 JV 4 Acct-1 2x37 153.17 Acct-2 2x37 051505 JV 5 Acct-1 2x38 2.08 Acct-2 2x38 051505 JV 6 Acct-1 2x39 226.57 Acct-2 2x39 051505 JV 7 Acct-1 2x41 26.60 Acct-2 2x41 051505 JV 8 Acct-1 2x42 5.53 Acct-2 2x42 051505 JV 9 Acct-1 2x43 35.82 Acct-2 2x43 051505 JV 10 Acct-1 2x44 185.93 Acct-2 2x44 051505 JV 11 Acct-1 2x46 3.82 Acct-2 2x46 051505 JV 12 Acct-1 2x47 26.38 Acct-2 2x47 051505 JV TOTAL (All pages): 3,540.63 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 68278 / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
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: 001-00-0000 PAID DATE: 07/05/05 PR NO: 53 063 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 2,633.50 nonimp2 2x01 063005 JV 2 nonimp1 2x34 240.70 nonimp2 2x34 063005 NIMP DO NOT TYPE 3 nonimp1 2x36 0.53 nonimp2 2x36 063005 shaded "NIMP" NIMP 4 nonimp1 2x37 153.17 nonimp2 2x37 adj type entries on 063005 Manual JVs. NIMP 5 nonimp1 2x38 2.08 nonimp2 2x38 063005 NIMP 6 nonimp1 2x39 226.57 nonimp2 2x39 063005 NIMP 7 nonimp1 2x41 26.60 nonimp2 2x41 063005 NIMP 8 nonimp1 2x42 5.53 nonimp2 2x42 063005 NIMP 9 nonimp1 2x43 35.82 nonimp2 2x43 063005 NIMP 10 nonimp1 2x44 185.93 nonimp2 2x44 063005 NIMP 11 nonimp1 2x46 3.82 nonimp2 2x46 063005 NIMP 12 nonimp1 2x47 26.38 nonimp2 2x47 063005 NIMP TOTAL (All pages): 3,540.63 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 68278 / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
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: 001-00-0000 PAID DATE: 07/05/05 PR NO: 53 063 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 2,633.50 nonimp2 2x01 063005 JV 2 nonimp1 2x34 240.70 nonimp2 2x34 063005 DO NOT TYPE NIMP 3 nonimp1 2x36 0.53 nonimp2 2x36 063005 shaded "NIMP" NIMP adj type entries on 4 nonimp1 2x37 153.17 nonimp2 2x37 063005 Manual JVs. NIMP 5 nonimp1 2x38 2.08 nonimp2 2x38 063005 NIMP 6 nonimp1 2x39 226.57 nonimp2 2x39 063005 NIMP 7 248496 2091 26.60 392326 2091 063005 LE MA WC 8 nonimp1 2x41 26.60 nonimp2 2x41 063005 LE LE NIMP 9 248496 2092 5.53 329336 2092 063005 LE MA UIC 10 nonimp1 2x42 5.53 nonimp2 2x42 063005 LE LE NIMP 11 nonimp1 2x43 35.82 nonimp2 2x43 063005 NIMP 12 nonimp1 2x44 185.93 nonimp2 2x44 063005 NIMP 13 nonimp1 2x46 3.82 nonimp2 2x46 063005 NIMP 14 nonimp1 2x47 26.38 nonimp2 2x47 063005 NIMP TOTAL (All pages): 3,572.76. 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 68278 / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
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: 001-00-0000 PAID DATE: 07/05/05 PR NO: 53 063 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 2,633.50 nonimp2 2x01 063005 HI LE JV 2 nonimp1 2x34 240.70 nonimp2 2x34 063005 HI DO NOT TYPE LE NIMP 3 nonimp1 2x36 0.53 nonimp2 2x36 063005 shaded "NIMP" HI LE NIMP adj type entries on 4 nonimp1 2x37 153.17 nonimp2 2x37 063005 Manual JVs. HI LE NIMP 5 nonimp1 2x38 2.08 nonimp2 2x38 063005 HI LE NIMP 6 nonimp1 2x39 226.57 nonimp2 2x39 063005 HI LE NIMP 7 248626 2091 26.60 248496 2091 063005 HI LE WC 8 nonimp1 2x41 26.60 nonimp2 2x41 063005 HI LE NIMP 9 248626 2092 5.53 248496 2092 063005 HI LE UIC 10 nonimp1 2x42 5.53 nonimp2 2x42 063005 HI LE NIMP 11 nonimp1 2x43 35.82 nonimp2 2x43 063005 HI LE NIMP 12 nonimp1 2x44 185.93 nonimp2 2x44 063005 HI LE NIMP 13 nonimp1 2x46 3.82 nonimp2 2x46 063005 HI LE NIMP 14 nonimp1 2x47 26.38 nonimp2 2x47 063005 HI LE NIMP TOTAL (All pages): 3,572.76. 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 68278 / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01
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: 001-00-0000 PAID DATE: 07/05/05 PR NO: 65 063 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 2,633.50 imposed 2x01 063005 KA MA JV 2 095800 2514 240.70 imposed 2x34 063005 KA MA D71 3 095800 2514 0.53 imposed 2x36 063005 KA MA D71 4 095800 2514 153.17 imposed 2x37 063005 KA MA D71 5 095800 2514 2.08 imposed 2x38 063005 KA MA D71 6 095800 2514 226.57 imposed 2x39 063005 KA MA D71 7 248476 2091 26.60 imposed 2x41 063005 KA MA JV 8 nonimp 2041 DO NOT TYPE 26.60 063005 KA NIMP shaded "NIMP" 9 248476 2092 adj type entries on 5.53 imposed 2x42 063005 KA MA JV Manual JVs. 10 nonimp 2042 5.53 063005 KA NIMP 11 095800 2514 35.82 imposed 2x43 063005 KA MA D71 12 095800 2514 185.93 imposed 2x44 063005 KA MA D71 13 095800 2514 3.82 imposed 2x46 063005 KA MA D71 14 095800 2514 26.38 imposed 2x47 063005 KA MA D71 TOTAL (All pages): 3,572.76 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, 11-14 = 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 68278 / Print Name and Sign Office Phone Date Origination Date: 3/7/95 Revision Date: 05/21/01