060 STAFF DATA - EMPLOYMENT PAYROLL ACCOUNTING

Input Record
Type Code

District ID

Staff ID

Payroll Activity Code

Fund Code

Function Code

Object Code

Organi-zation
Code

E0755

E0212

E0505

E0424

E0316

E0317

E0318

E0319

C042

   

C018

C145

C146

C139

 

Columns
1 - 3

Columns
4 - 9

Columns
10 - 18

Columns
19 - 20

Columns
21 - 23

Columns
24 - 25

Columns
26 - 29

Columns
30 - 32

060

             

060

             

060

Fiscal Year

Program Intent Code

Payroll Amount

Filler

E0974

E0320

E0425

 
 

C147

   

Column
33

Columns
34 - 35

Columns
36 - 41

Columns
42 - 80

       
       

Description

The 060 Employment Payroll Accounting record identifies the accounts from which each reportable ESC or LEA employee was paid along with the amount(s) for the same. 

Business Rules

INPUT-RECORD-TYPE-CODE (E0755) identifies the type of data on a PEIMS data submission record.

DISTRICT-ID (E0212) indicates the district identification number registered with the Texas Education Agency.

DISTRICT-ID on the 060 Employment Payroll Accounting records must match the value for DISTRICT-ID on the LEA 010 District record.

STAFF-ID (E0505) is the person's Social Security number.

PAYROLL-ACTIVITY-CODE (E0424) indicates the types of duty for which a staff member receives salary, salary supplements, or bonuses. PAYROLL-ACTIVITY-CODE does NOT include fringe benefits such as group health and life insurance, workmen's compensation, sick leave, and others under OBJECT-CODE value "6140".

PAYROLL-ACTIVITY-CODE 80, Base Salary, is not the state base minimum salary required by law, but is state base plus local enrichment. State base is not reported as a unique data element through PEIMS. Salary supplements are reported with PAYROLL-ACTIVITY-CODEs other than code 80. Example: Mr. Jones is hired to teach Physical Education and coach football. He will have one or more records with OBJECT-CODE 6119 and PAYROLL-ACTIVITY-CODE 80. He will have one or more records with OBJECT-CODE 6119 and PAYROLL-ACTIVITY-CODE 02.

Every staff member must have at least one entry with a PAYROLL-ACTIVITY-CODE of 80, unless code 78 (non-salaried) is reported. Code 78 is to be used for reporting volunteers, TEMATE teachers, or other staff who are not paid by the district. Enter an amount of $0. Except in very rare cases, the total payroll amounts for code 80 should be greater than the sum of all other payroll amounts.

FUND-CODE (E0316) identifies the fund group and specific fund (when applicable) for actual financial data (032 and 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL records). FUND-CODE identifies the specific fund for budget (030 Budget Record) and payroll (060 record).

FUNCTION-CODE (E0317) identifies a general operational area and groups together related activities.

OBJECT-CODE (E0318) identifies an account, a transaction, or a source of funds. It indicates the major account group to which a transaction is posted or to which the associated monies are related. The major account groups for PEIMS reporting include fund equity, revenue, other resources/non-operating revenue/residual equity transfers in, expenditures/expenses, and other uses/non-operating expenses/residual equity transfers out.

ORGANIZATION-CODE (E0319) identifies the unique organizational unit within the district with which the account is associated. For campuses, this is the three-digit campus number registered with the Texas Education Agency. For non-campuses, this must be one of the administrative units required in the Resource Guide, or 998 or 999.

ORGANIZATION-CODE (E0319) identifies the unique organizational unit within the district with which the account is associated. For campuses, this is the three-digit campus number registered with the Texas Education Agency. For non-campuses, this must be one of the administrative units required in the Resource Guide, or 998 or 999.

CAMPUS-ID/Organization Code

Purpose(s)

000

If OBJECT-CODE is not 61XX-66XX, then ORGANIZATION-CODE will be changed to 000 at TEA during data loading to the mainframe.

Organization 000 should be used with all object codes outside the range of 6100-6600.

001-698

Campuses registered in the AskTED system as instructional

699

Use for reporting financial information about Summer School

Organization 699 is to be used for all summer school budget reporting.

700

Not available for use by ESCs or LEAs

(implemented by edits 0302R, 032XV, and 06095).

701 - 703

701 Organization Unit – Superintendent’s Office (ISDs); Organization Unit – Chief Administrator’s Office (Charter Schools)

702 Organization Unit – School Board (ISDs); organization Unit – Board Directors (Charter Schools)

703 Organization Unit – Tax Costs (ISDs); not applicable to Charter Schools

(Implemented by edits 0302Y,032YC)

704 – 708

Reserved for Future State Definition (FARSG p480)

These codes are reserved for future state designation and are not to be used by the school district.

(implemented by edits 0302R, 032XV, and 06095).

709 – 719

If used by ESCs or LEAs then codes must be converted to 720

(implemented by edits 0302R, 032XV, and 06095).

720

Organization unit – Direct Costs in Function 41 (General Administration)

721 – 725

Reserved for Future State Definition (FARSG p481)

These codes are reserved for future state designation and are not to be used by the school district.

(implemented by edits 0302R, 032XV, and 06095).

726 – 749

If used by ESCs or LEAs then codes must be converted to 750

(implemented by edits 0302R, 032XV, and 06095).

750

Organization units – Indirect Costs in Function 41 (General Administration), including Business Office/Personnel/Payroll/Human Resources/Purchasing

751

Fiscal Agent Shared Services Arrangements. (Not applicable to Charter School)

(Implemented by edits 0302Y,032YC)

752 – 799

Reserved for Future State Definition (FARSG p482)

These organization units are reserved for future state definition and are not to be used by the school district.

(implemented by edits 0302R, 032XV, and 06095).

800 - 997

If used by ESCs or LEAs then codes must be converted to 999 (notification made with edits 0302T-0302V, 032XX-032XZ, and 06095)

998

Unallocated Organization Unit.

999

If OBJECT-CODE is 61XX-66XX, ORGANIZATION-CODE is less than 699, and no match of ORGANIZATION-CODE is found in the CAMPUS-ID table, ORGANIZATION-CODE will be changed to 999 at TEA during data loading (notification made with edits 0302S, 032XW, and 06096).

I

FISCAL-YEAR (E0974) is the last digit of the fiscal year, e.g., the fiscal year is 4 for the 1993-94 fiscal year.

For federal programs/projects, once a fiscal year code is assigned to a project that fiscal year code remains with the project until its termination, regardless of the fiscal year in which it terminates. For federal projects that lapse on June 30, the new project beginning on or after July 1 reflects the succeeding fiscal year's number.

PROGRAM-INTENT-CODE (E0320) identifies the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the PROGRAM-INTENT-CODE, not the demographic makeup of the students served.

PAYROLL-AMOUNT (E0425) indicates the dollar value that is paid to a staff member for a given payroll activity per year.

PAYROLL-AMOUNT is an annual amount. It is the annual pay that the person is scheduled to receive, as it is known on the PEIMS fall snapshot date. It is not the annual rate of pay for the job. Payroll amount must not be a negative amount.

Payroll amounts for activities which are paid on an as-worked basis are shown as a projected annual amount.

Reporting Requirements

Payroll accounting information must be reported for all personnel employed by the district. This information associates a dollar amount (PAYROLL-AMOUNT) with a code (PAYROLL-ACTIVITY-CODE) specifying the activity for which the dollar amount is received. The dollar amount is further associated with the Resource Guide-prescribed accounts (FUND-CODE, FUNCTION-CODE, OBJECT-CODE, ORGANIZATION-CODE, FISCAL-YEAR, and PROGRAM-INTENT-CODE) to which that payroll cost is charged.

In many cases, more than one set of payroll accounting data elements will be reported for a person. At a minimum there must be one set of payroll accounting data elements reported for the person's regular salary and one for each salary supplement that the person receives for extra duties that can be linked to the individual at the time of PEIMS reporting. Additionally, if either the regular salary or a salary supplement is charged to more than one Resource Guide-prescribed account, a set of payroll accounting data elements will be reported for each unique set of account code values.

Payment for extracurricular duties for professional personnel are accounted for as salaried, and coded as function 36, object 6119. PAYROLL-ACTIVITY-CODE "80" should not be used in these situations.

A 060 Employment Payroll Accounting record are required for those substitutes who are replacing teachers who have quit, died, or been fired and have not been permanently replaced. OBJECT-CODE 6112 should be used only in these situations. (Regular substitute's salaries are charged to 6112, but payroll records for these people are not reported through PEIMS.) The PAYROLL-AMOUNT will be an estimated amount.

Payments for casual services or for contracted services (e.g., an individual paid to sell tickets at a football game) should not be reported in the payroll area.

Districts should report taxable fringe benefits provided for staff members. Taxable fringe benefits are reported as object 6139, Employee Allowances. Examples of such taxable benefits include any allowances paid to compensate employees for expenses incurred for which the employee is not required to render a detailed accounting and other benefits taxable to the individual according to the Internal Revenue Service code. Examples include automobile, housing, uniform, and meal allowances or in-kind payments taxable under IRS code. In-kind payments such as rent-free housing or employer-furnished automobiles are to be debited to this account.

Report all payroll amounts that have been made during the current school year. Also show all amounts that will be made during the remainder of the school year. The payroll records are not a projection of a person's payroll data as they are on the PEIMS fall snapshot date, but rather a payroll picture for the entire year.

Special Reporting Requirements

The shared services arrangement fiscal agent should report personnel and payroll information for all administrative and all itinerant employees who are paid by the fiscal agent whether or not these employees are shared by the member districts. Each member district should report only the personnel and payroll information for those employees who work under the supervision of the shared services arrangement, but are on the payroll of the member district.

LEAs are generally not required to report the payroll amounts for substitute teachers who work only on an “as needed” basis as these persons do not have a regular work schedule with a predictable NUMBER-OF-DAYS-EMPLOYED or PERCENT-DAY-EMPLOYED.  However, the LEA may be responsible for reporting the expenditures for these persons in the financial actuals data that is reported the following school year. 

 



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