- 1.0 - Distribution of Payroll Checks (PDF; revised April 10, 2017)
- 2.0 - Composite Rate for Fringe Benefits (PDF; revised January 30, 2017)
- 3.0 - Accounting for the Temporary Interchange of Personnel (PDF; revised September 11, 2017)
- 4.0 - Employment by More than One State Agency (PDF; revised May 14, 2014)
- 6.0 - Student Field Placement Program (PDF; revised December 9, 2014)
- 7.0 - Payroll Fringe and Adjustments (PDF; revised August 23, 2017)
- 8.0 - Federal and State Income Taxes (PDF; revised May 29, 2014)
- 10.0 - Payroll Related Payments From Employees and Deposits (PDF; revised June 9, 2014)
- 11.0 - Lump-Sum Payments for Unused Leave - see WAM Expenditures and Travel, Lump-Sum Payments for Unused leave (Section 6, subsection 8)
- 12.0 - Salary Overpayments (PDF; revised May 8, 2017)
Summary of Payroll
The following procedures are adopted by the Bureau of Fiscal Services (BFS), in coordination with BHR, to address particular circumstances that have an impact upon payroll and fringe benefit budgeting, check processing and coding:
- If payroll checks for an entire unit of the Department of Health Services (DHS) are not received by Thursday a.m., procedures for replacement checks are detailed in PAYROLL 1.0.
- Composite rates for fringe benefits are given in PAYROLL 2.0 and are to be used for planning, budgeting, and transfers between appropriations and organizations. These ratios will be updated annually. Composite fringe benefit ratios are not to be used when clearing or closing accounts, appropriations, or projects or for preparing financial statements based on generally-accepted accounting principles.
- PAYROLL 3.0 describes coding for salary reimbursements for temporary interchange of personnel.
- PAYROLL 4.0 requires DHS compliance with statutory limitations (currently $12,000) on the amount that state employees may receive, directly or indirectly, in compensation from another state agency.