NO:
94-06-OMB
ORIGINATING AGENCY:
OFFICE OF MANAGEMENT & BUDGET
EFFECTIVE DATE:
JULY 1, 1993
EXPIRATION DATE:
INDEFINITE
SUPERSEDES:
85-03-OMB
SUBJECT: CREDITS
TO SALARY ACCOUNTS
ATTENTION: DIRECTORS
OF ADMINISTRATION & CHIEF FISCAL OFFICERS
FOR INFORMATION
CONTACT: RICHARD BRUNO
PHONE: 292-5959
Each agency charging
salaries to a non-State funded account (Federal,
Revolving, Dedicated, or Private School) and crediting a State funded
salary
account, shall include the charges for salary related employee benefits.
The
offsetting credits for employee benefits are treated as realization of
anticipated revenue.
In addition, each
agency shall also include salary related employee
benefits when charging salaries to a non-State funded salary account and
crediting another non-State funded salary account.
An agency, which
believes an exemption from this procedure is justified,
must submit a written request by August 31 of each year to the Director,
Office of Management and Budget, citing specific reasons for the exempt
status.
Richard F. Keevey
Director