dod financial management regulation volume 8, chapter 01 ...dod financial management regulation...

DoD Financial Management Regulation Volume 8, Chapter 01

CHAPTER 01

INTRODUCTION AND OVERALL REQUIREMENTS

0101 INTRODUCTION

010101. Purpose. This Chapter prescribes theprinciples, objectives, and related requirementsfor DoD civilian employee pay operations andsystems. The requirements in this Chapter applyto civilian pay systems operated by the DoD foremployees paid from appropriated, revolving, ortrust funds. These requirements apply to theprocesses related to computing payments forpermanent, temporary, full-time, part-time,irregular, and special category employees.

010102. Statutory Authority. The authority ofthe DoD to establish payroll procedures consis-tent with the requirements of law and regulationis derived from 5 U.S.C., Chapters 53, 55, and 81(reference (b)). Responsibilities, duties andliabilities are established by 31 U.S.C., Sections3527, 3528, 3529, and 3541 (reference (d)).

010103. Additional Guidance. The instructionsissued by the Office of Personnel Management(OPM) in the Federal Personnel Manual (FPM)are the guides to be used in the administrationof civilian pay and leave. Abolished portions ofthe FPM should no longer be used.

0102 OVERALL REQUIREMENTS

010201. Overview

A. The DoD Components, except asdiscussed in subparagraphs 010201.A.1. and010201.A.2. will use the Defense Civilian PaySystem (DCPS) or the Defense Business Manage-ment System (DBMS), as determined by the DoDChief Financial Officer, and will eliminate theirown payroll systems.

1. All Defense Business Operat-ions Fund activities which do not have a formalcost accounting system will use the DBMS forpay processing.

2. It is acceptable to operatesmall, unique payroll systems, such as for for-

eign national employees, when the specializednature of the employees serviced makes it eco-nomical and cost-effective or international agree-ments require such systems. However, theseunique systems shall be integrated or interfacedwith other applicable systems, such as the De-fense Civilian Personnel Data System, generalledger, installation-level general accountingsystem, etc. Continued operation of any suchunique payroll system shall be approved annual-ly by the Director, Defense Finance and Account-ing Service (DFAS).

B. DoD payroll operations and sys-tems shall meet the following objectives:

1. Prompt and accurate pay-ments to all those entitled to be paid, in compli-ance with appropriate statutes and regulations,with consideration being given to all authorizeddeductions from gross pay.

2. Prompt accounting for, anddisposition of, all authorized deductions fromgross pay.

3. Proper control over, retentionof, and disposition of, all payroll-related docu-ments.

4. Timely preparation of ade-quate and reliable payroll records to supportmanagement purposes; planning, preparing,executing, and reviewing the budget; and inter-nal and external reporting requirements.

5. Effective communication be-tween employing activities and employees onpayroll matters in addition to timely, accurate,and responsive customer service action to resolvepayroll-related inquiries from employees.

6. Adequate control over allphases of pay, leave, and allowances.

7. Interface of the payroll func-tion with the general ledger, cost accounting, and

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Volume 8, Chapter 01 DoD Financial Management Regulation

personnel functions, with provisions for reconcil-ing common data elements in any separatesystem to one another.

8. Capability to query current,historical, and/or archived data.

9. Audit trails to permit thetracing of transactions through the payrollsystem as specified in Volume 1 of this Regula-tion.

10. Compliance with accountingsystem development criteria specified in Volume1 of this Regulation.

11. Compliance with internalcontrol requirements, including data security andprevention of data disclosure, as specified inVolume 1 of this Regulation.

12. Compliance with DoD direc-tion to standardize data elements for crossfunctional shareability and integration.

010202. Fund Control. Monies used for payingDoD civilian employees are appropriated byCongress and apportioned to the DoD by theOffice of Management and Budget (OMB). Atleast monthly, an estimate of obligations shall bemade for the payroll. As the payments aremade, estimates shall be adjusted to reflect actualpayment data.

A. Subparagraphs 010202.A.1. and 2.illustrate the accounting entries that shall bemade to record the obligation and payment forthe payroll. The civilian payroll office shall pro-vide the appropriate data for posting to thegeneral ledger of the accounting system.

1. Dr 4611 U n c o m m i t -ted/Unobligated Allotments - Direct Program -Current Period

Dr 4614 U n c o m m i t -ted/Unobligated Allotments - ReimbursableProgram - Current Period

Dr 1541 Inventory -Work in Process - In-House

Dr 1721 Construction inProgress - In House

Dr 6111 Personnel Com-

pensation - CivilianDr 6113 P e r s o n n e l

Benefits - CivilianDr 6115 Benefits for For-

mer PersonnelCr 2113 Accounts

Payable - Public - CurrentCr 2211 Accrued

Payroll - CivilianCr 2213 Accrued

Payroll - Civilian - Employer Share of FringeBenefits

Cr 4910 AccruedExpenditures - Unpaid - Direct Program

Cr 4920 AccruedExpenditures - Unpaid - Reimbursable Program

To record the obligation forthe payroll for the current period. (Civilianpersonnel accrued expenditures that are to berecovered as part of goods and services sold toothers or to be capitalized as an asset are record-ed as work in process or construction in prog-ress. Such accrued expenditures are not treatedas a period operating expense.)

2. Dr 2113 A c c o u n t sPayable - Public - Current

Dr 2211 Accrued Payroll- Civilian

Dr 2213 Accrued Payroll- Civilian - Employer Share of Fringe Benefits

Dr 4910 Accrued Ex-penditures - Unpaid - Direct Program

Dr 4920 Accrued Ex-penditures - Unpaid - Reimbursable Program

Cr 1012 Funds Dis-bursed

Cr 4931 AccruedExpenditures - Paid - Direct Program

Cr 4941 AccruedExpenditures - Paid - Reimbursable Program

To record disbursement ofpayroll.

B. DoD civilian payroll systems shallbe integrated or interfaced with, and fully sup-port, the accounting system. These systems shallconsist of detailed accounts and records that arekept as a subsidiary to, or support for, control-ling or summary accounts in the general ledger

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of the accounting system. The payroll systemsshall produce required obligation and accrualdata needed by the accounting system.

010203. Requirements. DFAS management isresponsible for the overall planning and generaldirection of the pay, leave, and allowance func-tions and systems. This responsibility requiresthat adequate written procedures be establishedand implemented; all personnel be adequatelytrained in their functions; and sufficient controlsare installed and management oversight isestablished and implemented to ensure compli-ance with payroll system objectives summarizedin subparagraph 010201.B. Management shallalso ensure that payroll systems meet legalcriteria and the requirements below.

A. Payroll procedures shall be:

1. Clearly written and be inaccordance with applicable laws, regulations,and legal decisions;

2. Amended to reflect changesin applicable laws, regulations, and legal deci-sions;

3. As uniform as possiblethroughout the DoD;

4. Distributed to payroll staffsand be available to individual employees asneeded to ensure efficient and effective opera-tions; and

5. Reflective of clear assign-ments of responsibility, delegation of authority,and separation of duties for personnel whoauthorize pay and entitlements, certify payments,compute the payroll, record payroll data in theaccounts, distribute pay, review payroll transac-tions, and develop, test and maintain supportingcomputer systems.

B. Personnel engaged in pay, leave,and allowances activities shall:

1. Be adequately trained andkept informed about the requirements of laws,regulations, and legal decisions;

2. Be adequately supervised tohelp prevent any unauthorized, fraudulent, orother irregular act;

3. Perform operations effec-tively, efficiently, and economically in accor-dance with laws, regulations, and legal decisions;

4. Review the operations, in-cluding internal controls, on an ongoing basis toensure such performance; and

5. Identify and resolve inconsis-tencies in information submitted, processed, andreported during the various payroll cycles.

C. Payroll systems shall be integratedor interfaced with:

1. Personnel systems to obtaincurrent information on which to process pay,leave, and allowances. Additionally, accurateinformation is needed to help minimize thepossibility of fraud, waste, and mismanagement;

2. The general ledger system toprovide information to prepare various financialstatements;

3. Cost accounting systems todistribute and charge payroll labor cost data toappropriations, jobs, projects, programs, anddepartments; to help in properly evaluatingoperations and management; and to supportbudget conception and development; and

4. Other financial managementsystems to meet reporting and managementobjectives.

D. The interfaces discussed in sub-paragraph 010203.C. shall be used to assist intimely reconciliations of data elements anddiscrepancies noted between the systems.

E. Transactions recorded in the pay,leave, and allowance records shall be adequatelysupported by properly authorized documents.

F. Procedures will be in effect toproperly back-up data in the event of powerfailure, equipment malfunction, or other hazards.

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G. External audits and internal exami-nations of payroll operations shall be made bypersons not engaged in those operations todetermine whether such operations are efficient,effective, and economical and are in accordancewith laws, regulations, and legal decisions.

H. The frequency with which payrollsmust be prepared has considerable bearing uponthe cost of carrying out the payroll functions. Sothat payroll operations may be performed with-out incurring undue cost, employees shall bepaid every two weeks, unless a different timeframe is required by law. Special payments areprohibited except as addressed in paragraph080102. Advances of pay are covered in section0309. All employees will be informed of thedesignated payday. Pay must be made availableto the employees on the day designated as thepayday. The payday lag between the close ofthe pay period and payday shall not exceed 12calendar days. When a payday falls on a holi-day or an ’in lieu of’ holiday, the payday will beon the first preceding business day.

I. Savings bonds shall be mailed tothe address provided by the employee. Allpurchased bonds shall be issued biweekly andmailed as soon as possible after payday. Bondsreturned by the U.S. Postal Service shall beturned over to the disbursing or issuing officer.All bonds shall be kept in a safe or lockedfireproof cabinet, pending distribution or returnto the disbursing or issuing officer.

010204. Privacy Act Requirements

A. General

1. All Standard Forms (SF) andlocally approved forms containing informationsubject to the Privacy Act of 1974 (reference (e))should have a Privacy Act statement either incor-porated in the body of the document or in aseparate statement accompanying each form.When separate, the accompanying statementcarries the same number as the form.

2. Whenever agencies ask forpersonal information, including the Social Securi-ty number (SSN) from an employee, that em-ployee must be notified of the following:

a. The statutory authorityfor gathering the information;

b. The purpose for whichthe information will be used;

c. The "routine uses" of theinformation (persons or organizations whonormally receive the information); and

d. The effect on the employ-ee of not supplying the information.

This notification will be contained in the PrivacyAct statement.

B. Forms. Whenever personal infor-mation is requested from an employee on formscovered by the Act, a copy of the form accompa-nied by the applicable statement will be given tothe employee at the same time as the request forinformation.

C. Access and Accounting. Employ-ees are generally entitled to have access to theirown records under the Privacy Act, as are per-sonnel who need to know the information tocarry out their duties. Under specified condi-tions, certain other persons or agencies mayreceive information. Employees must be notifiedof release of information to outside agenciesupon request. Agencies responsible for main-taining records must account for informationreleased and requests for change by the employ-ee concerned.

0103 DIRECT DEPOSIT OF PAY

010301. General

A. Authority. On April 22, 1992, theUnder Secretary of Defense (Comptroller) ap-proved Direct Deposit and/or Electronic FundsTransfer (DD/EFT) as the standard method ofpayment within the DoD for pay of personnel(reference (f)). The policy covers all categories ofDoD personnel including civilians, military,military retirees, and annuitants.

B. Policy. The DoD requires partici-pation in DD/EFT as a reasonable condition ofemployment for civilians, including those who

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through a competitive selection are promoted orreassigned.

010302. Responsibilities

A. The Under Secretary of Defense(Comptroller) is responsible for DD/EFT pay-ment policy, including waiver policy, for pay ofall DoD personnel.

B. Civilian personnel directors mustensure:

1. New civilian employees areinformed during inprocessing of the requirementto participate in the DD/EFT program; and

2. Vacancy announcementsadvise applicants that selectees will be requiredto participate in DD/EFT as a condition ofemployment.

C. The Director, DFAS must:

1. Comment on civilian person-nel regulations and implementing procedures asrequested;

2. Publish implementing proce-dures for civilians;

3. Notify financial institutions ofthe DoD DD/EFT program and aggressivelypoint out the benefits to the financial institutionsof the DoD policy; and

4. Encourage financial institu-tions to support this initiative.

D. Directors/Commanders of all DoDactivities must:

1. Implement these procedures;

2. Monitor DD/EFT participa-tion;

3. Monitor waiver actions;

4. Ensure reimbursements aremade to civilian employees who incur chargesdue to the Government’s failure to accurately

and timely deposit pay in their DD/EFT ac-counts (see paragraph 010308.); and

5. Provide information forreporting purposes to DFAS Centers when sorequested (see paragraph 010310.).

010303. Applicability

A. General. All personnel enrolled inDD/EFT on or after August 1, 1992, are requiredto continue under the program. In addition, onand after August 1, 1992, enrollment is requiredfor new civilian employees hired and employeescompetitively promoted or reassigned.

B. Exempt personnel are:

1. Civilian employees who arenot required to participate in a DD/EFT programas specified in paragraph 010305. and who donot voluntarily enroll, and are not enrolled, onor after August 1, 1992;

2. Student workers and summerhires; and

3. Nonappropriated fund (NAF)personnel.

010304. Waivers

A. General. Waivers for up to 1 yearmay be granted to any individual when it isdetermined that it would be in the best interestof both the individual and the DoD. Waiversmay be granted because of financial difficulty,financial irresponsibility, or other extenuatingcircumstances. Waivers may be requested byindividuals through their designated authority ordirected by that authority. Waivers may berenewed if the conditions for issuing the waiverstill exist. Counseling or participation in afinancial management course offered through thelocal command is required when approvingwaivers due to financial problems. Individualswho fail to establish a DD/EFT account or tosecure a waiver from the appropriate authority,in the manner described below, will be subject toadministrative action. Generally, waivers shouldbe temporary in nature and allow individualssufficient time to resolve short term problems

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prior to reenrollment in DD/EFT. The approvalof waivers is subject to the control of the Direc-tor of the servicing DFAS Center.

B. Approving Authority

1. For civilian employees (in-cluding National Guard Bureau civilian employ-ees), the approving authority is the appointingauthority or designee.

2. For National Guard techni-cians, the approving authority is the State per-sonnel management office through commandchannels.

C. Requested Waiver Procedures

1. Individuals who are notexempt from DD/EFT participation may requesta waiver from the designated authority. Therequest will normally be written, but designatedauthorities may accept oral requests underunusual circumstances. The designated authori-ty may approve a waiver when the individualprovides adequate documentation or rationale tosubstantiate the waiver request.

2. The designated authority willnotify the civilian payroll office in writing whena waiver is granted and its expiration date.

3. Prior to expiration of thewaiver, the designated authority will review thesituation with the individual and determinewhether to extend or terminate the waiver. Thedesignated authority must notify the civilianpayroll office in writing when a waiver is termi-nated or an extension is granted (including thenew expiration date).

D. Directed Waiver Procedures

1. The designated authority maydirect individuals not to enroll in, or to disenrollfrom, DD/EFT due to the reasons cited in sub-paragraph 010304.A. The designated authoritywill notify individuals of the requirement not toenroll or to disenroll from DD/EFT and theexpiration date of the waiver by which time theyare expected to resolve the financial problems.Counseling or participation in a financial man-

agement course offered through the local com-mand is required when the designated authorityhas directed personnel not to enroll or to dis-enroll.

2. The designated authority willnotify the civilian payroll office when individu-als are directed not to enroll or to disenroll fromDD/EFT and will provide the waiver expirationdate.

3. Prior to the expiration date ofa waiver, the designated authority will reviewthe circumstances of the waiver and either directthe individual to enroll or extend the initialwaiver.

4. Individuals must inform thedesignated authority if they desire to terminatea directed action not to enroll or to disenroll inDD/EFT.

E. Denial of Civilian Waiver Request.Denial of waiver requests from civilian employ-ees is subject to agency or negotiated grievanceprocedures, as appropriate.

010305. Grandfather Clause. Civilian employ-ees who were not enrolled, or required to beenrolled, in a DD/EFT program prior to August1, 1992, and who do not subsequently enroll inthe program, are encouraged, but not required,to participate in the program. They will berequired to enroll if they are competitivelypromoted or reassigned, separated and reem-ployed, mobilized, or recalled to military activeduty on or after August 1, 1992.

010306. Requirements for New DoD Employ-ees. DD/EFT enrollment is required within thefirst 60 days of employment, including thosepreviously employed, or competitively selectedfor promotion or reassignment. All vacancyannouncements will advise applicants thatDD/EFT is a condition of employment forcompetitively selected promotions and reassign-ments. Employees will be advised during inpro-cessing that DD/EFT enrollment is required andthat they will be subject to administrative actionfor failure to enroll or request a waiver. Super-visors will monitor participation and ensurecompliance with guidelines.

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010307. DD/EFT Enrollment Documentation

A. The SF 1199A, "Direct DepositSign-Up Form," is the preferred method ofenrollment in DD/EFT. Individuals who previ-ously established an account with a financialinstitution are encouraged to continue thatassociation and may use Department of theTreasury, Financial Management Service Form2231, "FASTSTART Direct Deposit." Refer tosubparagraph 010307.B.

1. Section 1 of the SF 1199A iscompleted by the individual.

2. Section 2 is completed by theservicing finance office.

3. Section 3 must be completedby the financial institution.

4. Distribution of the SF 1199Ais prescribed on the bottom of the form.

B. The following enrollment sourcesmay be used to support the FMS 2231:

1. Canceled check or share draft(micro encoded data on the bottom).

2. Savings or checking accountidentification card.

3. Department of the Treasury1099-INT, "Statement for Recipients of InterestIncome."

4. Bank statement.

NOTE: A combination of sources may be neces-sary to obtain the required information to startor change DD/EFT enrollment.

010308. Reimbursement of Financial InstitutionCharges

A. General. Charges by financialinstitutions resulting from erroneous informationprovided by the individual or the financialinstitution to the civilian payroll office are notthe liability of the Government and will not bereimbursed. Reimbursement is authorized and

limited to overdraft charges or minimum balanceor average balance charges levied by the finan-cial institution as a result of an administrative ormechanical error on the part of the Governmentwhich causes pay to be deposited late or in anincorrect manner or amount.

B. Procedures. When charges resultfrom Government errors, servicing DFAS Centerswill contact the financial institution to explainthe error and request charges levied against theaccount holder be reversed.

1. If the financial institution de-clines to reverse the charges, Government reim-bursement of the charges will be made. Whilethe servicing DFAS Center normally absorbssuch charges, the DFAS Center reserves the rightto charge the applicable agency’s operatingappropriation for such amounts when the errorwas caused by information furnished by thatagency.

2. Letters will be provided todishonored check recipients explaining that thedishonored check was caused by Governmenterror, not an error on the part of the individual.

010309. Allotments. DD/EFT is the preferredmethod for paying all allotments and should beused whenever possible. DD/EFT is requiredfor allotments to a financial institution participat-ing in the Federal Reserve System.

010310. Reporting Requirements. The DFASCenters will provide periodic reports to DFAS-HQ/F which reflect DD/EFT participation.Refer to subparagraph 090206.C. for reportingguidance.

010311. Payments Other Than DD/EFT

A. Checks to individuals shall bemailed by the disbursing officer to the nonworkaddress provided by the employee. On anexception basis, checks shall be delivered todesignated agents in the employing offices fordelivery to the employees at the work locations.

B. In those situations when deliveryof paychecks to individuals by designated agentsis authorized, persons designated to deliver these

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paychecks shall not participate in the followingactivities: preparing, approving, or certifyingvouchers and personnel action documents;maintaining the payroll; time and attendancerecords; and leave records. Each employee shallbe known by, or identified to, the person whodelivers the employee’s paycheck. Paychecksshould be handled as few times and by as fewpeople as possible. Checks not delivered withinthe time specified by the disbursing officer shallbe returned to the disbursing or issuing officer.All checks shall be kept in a safe or lockedfireproof cabinet, pending distribution or returnto the disbursing or issuing officer.

C. If, under extraordinary circum-stances, payments must be made in cash, DoDcivilian employees shall properly identify them-selves and shall acknowledge payment by sign-ing a receipt form when payments are received.Requiring a pay receipt in advance of actualpayment shall not be permitted. All paymentsshall be made only by persons who have beenauthorized to perform disbursing functions andwere not part of the pay computation process.

0104 ESTABLISHMENT AND CONTROLOF EMPLOYEES’ PAY RECORDS

010401. Use of SSN for Identification

A. The SSN will be used to identifyall employees paid by the DoD.

B. The SSN has 9 digits, with hy-phens as separators before the fourth and sixthdigits. Adding a prefix or suffix is not autho-rized. Only the 9 digits are used in internalcomputer processing; however, the hyphens maybe printed on output documents.

C. If an employee is not required tohave an SSN, a pseudo SSN shall be used.

010402. Pay Records

A. Each employee shall have anindividual pay record maintained as part of themaster pay record at the civilian payroll process-ing site. Normally, only one pay record shall beactive at any given time for each authorizedposition. If more than one pay record is main-

tained, the rationale must be thoroughly docu-mented and an audit trail maintained betweenthe two pay records. Sufficient information onactive pay records shall be retained or accessibleat the civilian payroll office to facilitate localinput, payment, and administrative functions.

B. The pay record shall contain alltransaction information related to payments anddeductions with an audit trail to the authorizingsource document. The record shall containinformation on hourly, daily, or piece pay rate;all earnings by type (overtime, night differential,danger pay, etc.), separately identified; all deduc-tions by type (charity, union, health insurance,life insurance, etc.), separately identified;year-to-date wages earned; year-to-date deduc-tions withheld; annual, sick, and any other leaveearned; leave taken, lost, or forfeited; excessleave taken; and a settlement of lost or unusedleave balances. The pay record shall containother information, as necessary, for computingpay and preparing reports, as well as being thesource for the Leave and Earnings Statement(LES).

C. The master pay record shall con-tain current month, and, as an integral partthereof or in a separate data file, at least the 5preceding months’ records readily available forprocessing and inquiry. Summary informationshall be carried forward, longer than 6 monthswhen required, until new summary records areestablished. Disposition of pay records shall bedone in accordance with the General RecordsSchedule 2 (reference (g)).

010403. Payroll Substantiating Document File

A. With the centralization of thecivilian payroll function, two separate documentfiles will be established and maintained for eachemployee. One will be located at the civilianpayroll office and one at the liaison office. Allsource documents which substantiate theemployee’s entitlement to compensation, leave,benefits, and authorize or support deductionswill be kept in the file folders as indicated insubparagraph 010504.B. The file label willcontain the employee’s name and SSN and willbe maintained in SSN sequence.

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B. The civilian payroll office file willcontain the following:

1. SF 1150, "Record of LeaveData," and SF 1150-A, "Transfer of Leave Recordsfor Leave Recipient Covered by the VoluntaryLeave Transfer Program";

2. V o l u n t a r y / i n v o l u n t a r yDoD/non-DoD indebtedness to the U. S. Govern-ment;

3. Voluntary/involuntary taxlevies;

4. Court-ordered garnishments(alimony, child support, bankruptcies, commer-cial debts);

5. Thrift Savings Plan (TSP) loaninformation;

6. NAF 401k authorization;

7. NAF retroactive TSP electionauthorization;

8. SF 1190, "Foreign AllowancesApplication, Grant, and Report";

9. Documentation for all manualpay and leave adjustments;

10. Cash collection vouchers;

11. Physician’s allowance authori-zations; and

12. Any other documentation tosupport payments.

C. The civilian payroll office willmaintain and safeguard the retirement records(SF 2806, "Individual Retirement Record (CSRS),"SF 3100, "Individual Retirement Record (FERS),"and OPM Form 1514, "Military Deposit Work-sheet") in a separate file per instructions insubparagraph 040301.E.

D. The liaison office files will containthe following documentation:

1. Preconversion historical files(all personnel and payroll data of an existingcivilian payroll system prior to conversion toanother civilian payroll system or a consolidatedcivilian payroll office);

2. Unemployment information,Department of Labor, ES Form 931, "Request forWages and Separation Information";

3. Employment verification; and

4. Employee deduction informa-tion (allotments and net pay distribution; chari-ties; unions; Federal, State and local taxes; bonds;and address changes).

E. All verified source documents willbe placed in the document file not later than theend of the pay period in which the documentapplies. The folders will remain in an activestatus during the period the employee’s payaccount is maintained by the civilian payrolloffice. Upon the employee’s separation ortransfer, and after all final payroll transactionshave been completed, the folder will be removedfrom the active file and placed in an inactive file.

F. All files (manual and electronic)will be protected in accordance with For OfficialUse Only and Privacy Act (reference (e)) require-ments.

010404. Document Control. In order to ensuretimely processing of payroll documents and tofacilitate audits and reconciliation of individualpay accounts, source documents should becontrolled at the retention site. The followingprocedures are recommended:

A. Assign a control number to allsource documents. The numbering systemshould facilitate the use of one line entries on thelog (e.g., two digits identifying the pay periodnumber and the last digits identifying the docu-ment number, beginning with one (1) for eachpay cycle);

B. Identify the type of document orform number;

C. Record the date received and the

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clerk to whom routed for processing; and

D. Record the date processed andlogged out for filing.

010405. Personnel Actions

A. The SF 50, "Notification of Person-nel Action," is the primary source for payroll andpersonnel information systems. The content ofthe SF 50 will form the basis for personneltransactions flowing to payroll via automatedpersonnel/payroll system interfaces.

B. The SF 2809, "Health BenefitsRegistration Form" and SF 2810, "Notice ofChange in Health Benefits Enrollment," are usedto start, change, and stop the coverage of healthbenefits for employees.

C. The Form TSP-1, "TSP ElectionForm," is used to start, change, and stop deduc-tions for employees. The Form TSP-19, "Transferof Thrift Savings Plan Information BetweenAgencies," is used to transfer TSP informationbetween agencies. The Form TSP-22-R, "LoanPayment Allotment Form-Reamortization," isused by the civilian payroll office to begindeductions for a TSP loan.

010406. Payroll Controls. Appropriate controlsmust be established over payroll operationswhich will include, but are not limited to, theitems below.

A. Controls which will help ensurethat payroll documents processed are correct,complete, accurate, and properly authorized,including, but not limited to, the following items.

1. Corrections and other adjust-ments to data in official records must be ap-proved in writing or through electronic signature(made by entering designated codes into anautomated system under safeguards to preventunauthorized use) by an authorized official, asfollows:

a. Records of all changesmade after records have been approved orcertified must be generated and maintained.

b. Manual corrections ondocuments made after the documents have beenapproved or certified must be made in a waythat does not obliterate the original entries.Corrections must be initialed and dated by theperson making them and must be approved bya designated authorizing official.

c. Automated systemchanges to data must be made in such a waythat an audit trail is maintained to show orprovide reference to documents which show theoriginal and new data and the authorization forthe change. Such changes must be only on thebasis of properly approved documents authoriz-ing the changes.

2. There must be separation ofduties among those in the following list. Whenthe size of the organization does not permitseparation of all of the duties, the most effectiveseparation feasible under the circumstances mustbe provided. In order to minimize opportunitiesfor carrying out unauthorized, fraudulent, orotherwise irregular acts, the separation of dutiesshould ensure that no one person performs allphases of a transaction from beginning to endwithout the intervention of some other person orpersons who provide a cross-check. However, inany case, item a, below, must always be separat-ed from the other duties listed:

a. Authorization of pay andentitlements,

b. Certification of pay-ments,

c. Payroll computation,

d. Recording of payrollaccount data,

e. Distribution of pay,

f. Review of payroll trans-actions,

g. Automated systemdevelopment,

h. System testing,

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i. System implementation,and

j. System maintenance.

3. The following must be re-stricted to authorized personnel:

a. Access to personnel,payroll, and disbursement records or data files;

b. Access to forms used inauthorizing special entitlements, allowances, andpay rates; and

c. Payroll processing equip-ment and related software.

4. When feasible, employeesengaged in civilian payroll functions must notmaintain or provide service for their own payrolland personnel records. This internal controlshall be incorporated into security system soft-ware which governs access to civilian payrollsystem records. When the size of an office is sosmall that this is not feasible, employees engagedin payroll activity may only maintain and pro-vide service for their own:

a. Routine deductions, suchas withholding exemptions for Federal, State,and local tax purposes, and voluntary allotments;and

b. Time and attendancedocuments under certain circumstances as pro-vided for in paragraph 020404.

5. To detect inappropriate dataat the earliest time and to the extent practical,data entered into automated payroll systemsmust be subjected to computerized edits whenentered. Data elements not susceptible to suchedits must be edited at the earliest practical time.Inappropriate data detected must be promptlyinvestigated, corrected and, if appropriate,reprocessed. A record of such data, its origina-tor, and its disposition must be generated andmaintained.

B. Controls which help ensure thatcomputerized payroll operations process transac-

tions and produce reports accurately, by use ofthe following and other techniques:

1. Testing computer programsand changes to programs prior to placing themin operation, and subsequently testing the vari-ous data elements and computational proceduresas needed to ensure that they are operating asintended;

2. Certifying acceptance of soft-ware changes by the civilian payroll offices;

3. Performing periodic preven-tive maintenance on hardware, noting andpromptly resolving problems; and

4. Including in the programmedinstructions such techniques as:

a. Verification of SSNs orother identifying information for employeesauthorized to be paid against a master list or fileof such information for valid current employees;

b. Use of proper authoriza-tion codes by authorized payroll employees;

c. Acceptance of data entryfrom authorized terminals only;

d. Verification of data entryusing batch control totals, when applicable; and

e. Use of master controltotals for data elements by computing such totalsbefore payroll transactions are entered, addingtotals computed from transactions, and comput-ing a grand total at the completion of the pro-cessing cycle. The software in use must ensurethat beginning totals plus transaction totals equalending totals.

010407. Reconciliation with Personnel

A. For nonintegrated civilian payrollsystems, reconciliation between the civilianpersonnel office and the civilian payroll officemust be accomplished biweekly for critical dataelement values and every 4 months for non-criti-cal data element values. The civilian personneloffice reviews the process and annotates any

11


mismatches resolved by its office and passes it tothe civilian payroll office for its action. Thecivilian payroll office will ensure that review andnecessary corrections are made to the civilianpay database. The biweekly reconciliations willbe accomplished within 5 workdays after receiptfrom the civilian personnel office. The reconcili-ations done every 4 months will be accomplishedwithin 10 workdays after receipt from the civil-ian personnel office. Critical (*) and non-criticaldata element values to be reconciled are asfollows:

1. Entered on duty date,

2. *Life insurance code,

3. *Health insurance enrollmentcode,

4. *Fair Labor Standards Act(FLSA) status code,

5. *Grade/level,

6. Name,

7. *Occupation series code,

8. *Pay plan,

9. *Premium pay code,

10. * R a t e o f p a y(annual/hourly/daily/school year),

11. *Retirement code,

12. *Leave service computationdate,

13. *SSN,

14. Geographic location code,

15. *Step,

16. *Temporary assignment,promotion, appointment expiration date,

17. Date of birth,

18. Citizenship code,

19. Pay basis,

20. *Work schedule,

21. Part-Time Career Act indica-tor,

22. Pay rate determinant,

23. Annuitant indicator,

24. *Locality adjustment amount,

25. Appointment authority code,and

26. *TSP data.

B. Civilian payroll offices that do nothave the capability of a mechanized reconcilia-tion will accomplish a pay/personnel reconcilia-tion of the critical data element values in sub-paragraph 010407.A. on a quarterly basis bylocally determined procedures that are mutuallyagreeable to both the civilian payroll and civilianpersonnel offices involved.

0105 CIVILIAN PAYROLL OFFICE DISES-TABLISHMENT PROCEDURES

010501. Purpose. These procedures prescribethe responsibilities and actions for DoD civilianpayroll operations which are being disestablishedin accordance with consolidation initiatives.Refer to section 0603 for procedures concerningmass transfer of employee accounts betweenexisting civilian payroll offices.

010502. Applicability and Scope. These instruc-tions apply to all DoD civilian payroll officesregardless of Component affiliation whosepayroll accounts are being transferred to aconsolidated civilian payroll operation.

010503. Responsibilities. Responsibility forimplementing these procedures lies primarilywith the civilian payroll office whose accountsare being transferred. However, there must beclose coordination with the civilian payrolloffice’s major command/claimant, the DFAS

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Center which has responsibility for the closingcivilian payroll office, and the consolidatedcivilian payroll office which will assume respon-sibility for the transferred accounts.

010504. Actions Required by the Losing Civil-ian Payroll Office

A. Notify Affected Parties. All par-ties who are currently receiving support from thecivilian payroll office which is to be disestab-lished must be informed that the existing payrollservicing arrangement is being changed andwhen that change will occur. It is recommendedthat these parties be notified well in advance ofthe transfer, but not later than 30 days prior tothe date of the actual transfer.

1. The following is a list ofaffected parties who should be notified of theimpending change of the payroll servicingarrangement. Sample letters which may be usedfor that purpose are shown in Figures 1-1through 1-10. While the list is intended to be allinclusive, individual civilian payroll offices mayhave unique customers who are not mentioned.If this situation should occur, the losing civilianpayroll office must develop a letter for thosecustomers using one of the sample letters as abasis.

a. Each civilian personneloffice providing support to the civilian payrolloffice. Civilian personnel offices will be respon-sible for notifying labor organizations and pro-fessional associations. See Figure 1-1.

b. Each Internal RevenueService (IRS) District to which payments for taxlevies are submitted. See Figure 1-2. Inform IRSthere will be no further annual civilian payreporting for the losing civilian payroll officeEIN. Adjustments to prior tax reports may besubmitted by the consolidated civilian payrolloffice. See Figure 1-3.

c. Each State and localtaxing authority for which withholding is beingmade (including those taxing authorities who donot have an agreement with the Department ofTreasury but for whom employees are makingtax payments via allotments). See Figure 1-4.

d. National Finance Center(NFC) as the TSP recordkeeper. See Figure 1-5.

e. Each court to whichalimony, child support, bankruptcy, and com-mercial debt payments are being remitted. SeeFigure 1-6.

f. Federal Reserve Bank(FRB) and other financial institutions to whichremittances are being made. See Figure 1-7.

g. OPM. See Figure 1-8.

h. Each NAF EmployeeBenefit System for whom retirement deductionsare being remitted under the Portability ofBenefits for Nonappropriated Fund EmployeesAct of 1990, P.L. 101-508, (reference (e)). SeeFigure 1-9.

i. Each Combined FederalCampaign (CFC) office for which charitablecontributions are being remitted. See Figure 1-10.

j. Health Benefits InsuranceCarriers. Inform insurance carriers by preparingan SF 2811, "Transmittal and Summary Report toCarrier - Federal Employees Health Benefits Pro-gram." Attach a listing to the SF 2810 as de-scribed by the Federal Employees Health Bene-fits Handbook for Personnel and Payroll Offices(reference (h)). See subparagraph 040802.B.9.when a group of 25 or more employees enrolledin the same plan are transferred on the sameday.

k. Other Federal agenciesfor whom debts are being collected, e.g., Depart-ment of Education or Department of VeteransAffairs.

B. Prepare Employee SubstantiatingDocument Files. Although every effort will bemade to transfer data through the automatedconversion process rather than by transferringhard-copy documents, it will still be necessary tosend certain hard-copy documents from thelosing civilian payroll office to the consolidatedcivilian payroll office. In many cases the infor-mation may not be contained in the automated

13


files of the losing civilian payroll office and,therefore, would not be a part of the conversionprocess. In other cases, the documentation is re-quired for legal support for action to be taken bythe consolidated civilian payroll office. Thesehard-copy documents will supplement theautomated conversion process and will facilitatethe movement of civilian payroll accounts with-out degradation of timely and accurate payrollservice.

1. In order to facilitate themovement of hard-copy documents, the losingcivilian payroll office must prepare substantiat-ing document files containing hard-copy docu-ments which must be transmitted to the consoli-dated civilian payroll office. The files willconsist of originals or copies, as appropriate. Ifthe original is forwarded to the consolidatedcivilian payroll office, a copy should be retainedby the losing civilian payroll office.

2. Substantiating document filesmay be transmitted in either subject matter oremployee sequence, depending on how files aremaintained by the losing civilian payroll office.Subject matter files are defined for this purposeas a file maintained for a particular type ofdocument, e.g., court-ordered garnishments.

3. The files will be letter sizewith the label in the upper left hand corner.Labels must be either typed or printed legibly.If files are transmitted in subject mattersequence, the subject matter title will be con-tained in the first line of the upper left corner ofthe label and the second line will show thelosing civilian payroll office name and number.If files are transmitted in employee sequence, thefirst line of the label will contain the employee’sSSN; the second line will contain the employee’slast name, first name, and middle initial in thatorder; and the third line will show the losingpayroll office name and number.

4. The files will be assembledalphabetically by subject matter if transmitted insubject matter sequence. If the files are transmit-ted in SSN sequence, they may be assembledeither in straight SSN sequence or SSN sequencewithin payroll block. In either case, files must besent as one package to arrive at the consolidated

civilian payroll office not later than the end ofthe first week following transfer.

5. Listed below is documenta-tion which must be included in the substantiat-ing document file and transferred to the consoli-dated civilian payroll office:

a. Indebtedness to the U.S.Government. Forward a copy of documentationto support current collections with the unpaidbalance of the debt, the appropriation or fundcite to be used, and the remittance address.Examples of indebtedness to the U.S. Govern-ment are advance pay, Government PropertyLost or Damaged/report of survey, travel collec-tion, health benefits for leave without pay, Officeof Workers’ Compensation Programs (OWCP)leave buy back, or salary overpayment.

b. Form 668-W, "Notice ofLevy on Wages, Salary, and Other Income."Forward the original IRS tax levy (voluntary orinvoluntary) showing the unpaid balance. Anylevies received after payroll accounts have beentransferred should be forwarded directly to theconsolidated civilian payroll office.

c. Court Ordered Bankrupt-cy. Forward the original court order and adden-dums with balance due on the current order.Any court orders received after payroll accountshave been transferred should be forwardeddirectly to the consolidated civilian payrolloffice.

d. Court Ordered Garnish-ment. Forward a copy of the most currentgarnishment for alimony, child support, and/orcommercial debt including addendums. If thegarnishment was for a set amount, furnish theunpaid balance. Any alimony and/or childsupport court orders received after payrollaccounts have been transferred should be for-warded directly to the consolidated civilianpayroll office. Any commercial debt courtorders received after payroll accounts have beentransferred should be forwarded in accordancewith subparagraph 041202.C.

e. Authorizations of NAF401k Contributions. Forward a copy of the

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authorization which supports employee contribu-tions to a NAF 401k plan allowable by thePortability of Benefits for Nonappropriated FundEmployees Act of 1990 (reference (e)).

f. TSP Retroactive Contri-bution Authorization. Forward a copy of theauthorization made by an employee who iscurrently making retroactive TSP contributionsallowable by the Thrift Investment Board underits error correction procedures.

g. SF 1190. Forward a copyof the latest SF 1190 if the data is not included inthe automated conversion process. The SF 1190will be used to support payment of allowancesand differentials in foreign areas.

h. Form TSP-22, "TSP LoanPayment Allotment Form." Forward a copy ofall Forms TSP-22 which support TSP loan infor-mation. Annotate the form with the unpaidbalance.

i. SF 1150. Forward a copyof the SF 1150 if all leave data is not included inthe automated conversion process. The SF 1150will be produced and leave balances annotatedin the remarks section if credit hours, compensa-tory hours, advance annual or sick leave, re-stored/reinstated leave, and compensatory timeoff for religious reasons are not included in theautomated conversion process. Ensure all ab-sence without pay, home leave, and militaryleave including leave for law enforcement pur-poses are annotated in blocks 16 through 23 ofthe SF 1150.

(1) Compensatory timebalances must include the overtime rate of pay atwhich each occurrence of compensatory timewas earned.

(2) Restored/reinstatedleave information must include the effectivedate, the termination date, and the balance ofeach occurrence.

j. SF 1150A. Forward acopy of the SF 1150A if all donated leave dataare not included in the automated conversionprocess. Information concerning individual

donors and balances must be included in orderto return unused leave.

k. LES. Forward a copy ofthe LES used to establish temporary leave bal-ances for recent employee accessions when an SF1150 has not been received by the losing civilianpayroll office.

l. Authorization for Physi-cian’s Comparability. Forward a copy of thephysician’s comparability allowance serviceagreement (or equivalent) annotated with theunpaid balance.

m. Statement of AnnualAnnuity Amount for Reemployed Annuitants.Forward a copy of the most recent SF 50 or otherdocumentation which supports the amount ofbiweekly salary offset for reemployed annuitants.

n. OPM Form 1514. For-ward a copy of each OPM Form 1514 with anunpaid balance, a copy of the related SF2806/3100, and supporting SF 2803/3108, "Appli-cation to Make Deposit or Redeposit." Ensurethat the copy of OPM Form 1514 forwarded tothe consolidated civilian payroll office includespostings for the final pay period paid by thelosing civilian payroll office. NOTE: One payperiod prior to conversion, forward an advancecopy of OPM Form 1514. Ensure that the finalOPM Form 1514 is included in the substantiatingdocument file.

o. Form W-5, "EarnedIncome Credit Advance Payment Certificate."Forward a copy of the Form W-5 to supportpayment of the advance earned income credit ifdata is not included in the automated conversionprocess. If the transfer occurs the last payperiod of the year, do not forward. A new FormW-5 must be submitted by the employee.

p. Continuation of Pay,Workers’ Compensation, and Buy Back of Leave.Forward a copy of the documentation whichsupports payment of continuation of pay and/orplaces an employee on workers’ compensation ifavailable. Forward a copy of the documentationto support buy back of leave.

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q. SF 1154, "Public Voucherfor Unpaid Compensation Due a DeceasedCivilian Employee." Complete and forward anSF 1154 for each deceased employee who has notbeen officially separated from the payroll systemand whose unpaid compensation has not beenpaid to the beneficiaries. The face of the SF 1154should be completed only for the block begin-ning "Amount of unpaid compensation due ....".The Summary of "Unpaid Compensation" on thereverse of the SF 1154 must be completed in itsentirety. Ensure that any unpaid compensationplaced in the deposit fund account is transferredto the consolidated civilian payroll office viahard copy check. The consolidated civilianpayroll office will make the payment to thebeneficiaries using the SF 1154 furnished by thelosing civilian payroll office upon receipt of theSF 1153, "Claim for Unpaid Compensation ofDeceased Civilian Employee," from the civilianpersonnel office.

r. Unprocessed Documents.Liaison offices should process documents thathave been received, but were not processed priorto the transfer of payroll accounts to the consoli-dated civilian payroll office. Processing shouldbe in accordance with procedures established forthat liaison office.

s. Severance Pay Authori-zation. Forward a copy of an SF 50 for each em-ployee authorized and receiving severance pay.Annotate the remaining severance pay to be paidand weekly severance amount, if not included inthe automated conversion process.

C. Prepare Payroll Office Substantiat-ing Document Files. While the majority ofemployee-related information will be a datatransfer as part of the automated conversionprocess, historical data to support the summaryor civilian payroll office level will not be includ-ed. Therefore, it will be necessary to transfercertain documents which support actions takenby the losing civilian payroll office in the past.

1. In order to facilitate themovement of hard-copy documents, the losingcivilian payroll office must prepare a civilianpayroll office substantiating document file thatconsists of copies of the original documents. The

losing civilian payroll office will retain theoriginal documents in accordance with theGeneral Records Schedule 2 (reference (g)). Thiswill enable the consolidated civilian payrolloffice to make future corrections or adjustmentsas necessary.

2. The files will be letter sizewith the label in the upper left hand corner. Thefirst line of the label will contain the applicablecalendar year; the second line will show thelosing civilian payroll office employer identifica-tion number (EIN); and the third line will con-tain the civilian payroll office name and number.One file for each calendar year will be assembledand sent as one package to the consolidatedcivilian payroll office as soon as practical, butnot later than 30 days following the transfer ofaccounts.

3. Listed below is the documen-tation which must be included in the substantiat-ing document file:

a. Form 941, "Employer’sQuarterly Federal Tax Return," and Form 941c,"Statement to Correct Information PreviouslyReported on the Employer’s Federal Tax Return."Forward copies of Forms 941 and 941c for thequarters of the current year plus the quarters forthe 3 years prior to transfer to the gaining civil-ian payroll office;

b. State and Local Tax Re-turns. Forward copies of all State and local taxreporting files for the current year and the prior3 years; and

c. SF 135, "Records Trans-mittal and Receipt." Furnish copies of the SF 135with accession number and storage bin numberafter the files have been forwarded to the Na-tional Personnel Records Center (NPRC) for thecurrent and previous 6 years.

D. Complete Final Pay Period Pro-cessing. The losing civilian payroll office mustcomplete processing for the last pay period forwhich it has responsibility. Completion of theseactions will allow employee records to containthe most current information to be included inthe automated conversion process.

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1. Compute and process finalsalary and other payments.

a. Prior to processing thefinal pay period, ensure that all time and atten-dance reports have been received from employ-ing activities and that all documentation hasbeen received from civilian personnel offices andemployees. The losing civilian payroll office willestablish and publish cutoff dates for receipt ofall documents for this last pay period.

b. Responsibility for specialpayments will be determined based upon timeframes within which the automated conversionprocess is completed. Payments made after thelast payday and before the automated conversionprocess is accomplished are the responsibility ofthe losing civilian payroll office. It is crucial thatemployee records be updated with such pay-ments prior to the automated conversion pro-cessing. Payments made after the last paydayand after the automated conversion process isaccomplished are the responsibility of the consol-idated civilian payroll office.

2. Prepare, balance, and distrib-ute final pay period pay, leave, and managementreports. Complete pay period processing inaccordance with regular biweekly proceduresand make final distribution of managementreports. It is suggested that these reports beannotated "FINAL" and a short memorandumattached stating these are the last reports to besent from this civilian payroll office and thatfuture reports will be sent from the consolidatedcivilian payroll office. Furnish the consolidatedcivilian payroll office copies of certified docu-ments, e.g., Form 941, state and local tax reports.

3. Produce SFs 2806/3100.Those civilian payroll offices whose automatedsystem maintains and produces SFs 2806/3100should ensure that these records are producedfor the final pay period paid. Fiscal historyrecords should be closed out for the current year,and the service history should reflect the last SF50 or other applicable documentation.

E. Reconcile and Clear/Remit Depos-it Fund Account Balances. Monies which havebeen placed in deposit fund accounts pending

remittance to the applicable payee must beremitted immediately after the final pay period.These accounts must not contain a balance afterpayroll accounts have been transferred to theconsolidated civilian payroll office. Any moniesremaining in these accounts after final remittanc-es have been made must be reconciled and theaccount cleared. Listed below are types ofaccounts which may contain balances aftercompletion of final pay period processing alongwith instructions for the disposition of thosebalances.

1. State and Local Tax. Thedisbursing office will remit all State and localtaxes which have been withheld from employees,but not paid to the applicable taxing authorityregardless of the regular payment schedule.Annotate the payment as "FINAL" and informthe taxing authority that future payments will beforthcoming from the consolidated civilianpayroll office. An exception is the civilianpayroll office which reports non-payroll typetaxes under the same employer identificationnumber as the civilian payroll office. For those,do not mark the remittance as "FINAL."

2. Savings Bonds. The bondissuing agent or disbursing officer shall remit allsavings bond balances in the form of a Treasurycheck made payable to the disbursing officer (inhis/her official capacity) at the consolidatedcivilian payroll office. Accompanying the checkshould be a listing or report which contains eachemployee identified by name, SSN, and theunpaid balance.

3. Indebtedness. Remit allcollections which have been made for indebted-ness that have other than a biweekly remittanceschedule. Annotate the payment as the last onefrom the losing civilian payroll office and informthe creditor agency that future payments will beforthcoming from the consolidated civilianpayroll office.

4. Other Items Not Remitted ona Biweekly Basis. Remit all collections whichhave been made for items that have other than abiweekly remittance schedule, e.g., monthlyallotments. Annotate the payment as "FINAL"and inform the payee that future payments will

17


be forthcoming from the consolidated civilianpayroll office.

5. Beneficiary Compensation.Remit unpaid compensation due beneficiaries ofdeceased employees in the form of a Treasurycheck made payable to the disbursing officer (inhis/her official capacity) at the consolidatedcivilian payroll office. Accompanying the checkshould be a listing or report containing thedeceased employee’s name, SSN, and the amountof unpaid compensation due. This informationshould support the SF 1154 contained in theemployee substantiating document file trans-ferred to the consolidated civilian payroll officeand should be only for those deceased employ-ees who have not been officially separated fromthe payroll system.

F. Prepare and Remit Quarterly andAnnual Reports. Although the final pay periodpaid by the losing civilian payroll office may notcoincide with the last pay period of the quarteror of the pay or leave year, the losing civilianpayroll office will prepare reports or submitdocumentation to the applicable office.

1. Individual Leave Record (orequivalent). Prepare Individual Leave Records(or equivalent) for the year of transfer, if notpreviously produced. These records will bemaintained at the losing payroll office site forresearch and reference by the consolidatedcivilian payroll office.

2. Individual Pay Record (orequivalent). Prepare the Individual Pay Record(or equivalent) for the year of transfer, if notpreviously produced. These records will bemaintained at the losing payroll office site forresearch and reference by the consolidatedcivilian payroll office.

3. Form 1099-MISC, "Miscella-neous Income." Prepare and distribute unissuedForm 1099-MISC (or Form W-2) to beneficiariesof deceased employees for whom the SF 1153 hasbeen received. Distribution of the Form 1099-MISC (or Form W-2) to beneficiaries of deceasedemployees should be made as soon as paymenthas been made. The Form 1099-MISC will beprepared and submitted to the Social Security

Administration (SSA) with the Form 1096, "An-nual Summary and Transmittal of U.S. Informa-tion Returns." Transfer unpaid beneficiarycompensation to the consolidated civilian payrolloffice in accordance with subparagraph010504.E.5.

4. Form W-2, "Wage and TaxStatement." The Form W-2 for the current yearmay not be available when payroll accounts aretransferred to the consolidated civilian payrolloffice. Therefore, it will not be possible to printand distribute these tax statements. The civilianpayroll office assuming responsibility for thepayroll accounts shall print and distribute FormsW-2 at the end of the current tax year using theEIN and address of the losing civilian payrolloffice. The losing civilian payroll office shall beresponsible for undeliverable tax statementsexcept in the case of a complete base closure. Inthe case of a base closure, the consolidatedcivilian payroll office shall assume responsibilityfor undeliverable Forms W-2. See subparagraph090207.C.1. for additional information.

5. Form 941/941c. Prepare andbalance the Form 941 for all wages, deductions,and contributions for the quarter of conversionand prepare Form 941c for prior quarters asnecessary. Mail these tax reports as soon as allnecessary balancing has been done. Form941/941c must be filed within the time limitsspecified in Circular E (reference (i)). Inform theIRS of the gaining civilian payroll office’s ad-dress and EIN.

6. Federal Tax Reporting.Magnetic tape specifications for the current yearmay not be available when payroll accounts aretransferred to the consolidated civilian payrolloffice. Therefore, it may not be possible to createthe year-end tape at the time payroll accountsare transferred. Conversion procedures willcontain instructions for preparation and deliveryof data files which will be used in creating themagnetic tape.

7. State and Local Annual TaxReports. Prepare all State and local tax reportsfor the year of transfer. Taxable wages and year-to-date tax deductions must be balanced for allaffected employees and any necessary corrections

18


or adjustments made. Submit all State and localannual tax reports to the applicable taxingauthority as soon as they are balanced andreconciled. State and local tax reports must befiled within the time limits specified by the stateor local authority.

8. Department of Labor Quarter-ly Continuation of Pay Report. Prepare theDepartment of Labor Quarterly Continuation ofPay Report as of the last pay period paid by thelosing civilian payroll office. Submit the Depart-ment of Labor Quarterly Continuation of PayReport in accordance with normal distributioninstructions as soon as possible after the end ofthe last pay period paid, but not later than 30days after the date of the last payday.

9. Report of Work Years andPersonnel Costs for DoD Civilian Employment(0197-OPM-AN). Prepare Part C (Leave Earnedand Used) of the Report of Work Years andPersonnel Costs for DoD Civilian Employment asof the last pay period paid by the losing civilianpayroll office. Part C was formerly Part D andhas been redesignated for fiscal year 1992. Thereport should contain leave information for allpay periods paid during the current leave yearby the losing civilian payroll office. Submit theReport of Work Years and Personnel Costs forDoD Civilian Employment in accordance withinstructions as soon as possible after the end ofthe last pay period paid, but not later than theregularly scheduled submission date.

10. Report of Personnel andPayroll Outlays by Operating Location (RCS:DD-COMP(A) 1600). Prepare the Report ofPersonnel and Payroll Outlays by OperatingLocation as of the last pay period paid by thelosing civilian payroll office. The report shouldcontain information from the fourth quarter ofthe prior calendar year and all pay periods paidprior to the transfer of payroll accounts to theconsolidated civilian payroll office. Submit theReport of Personnel and Payroll Outlays byOperating Location in accordance with instruc-tions as soon as possible after the end of the lastpay period paid, but not later than the regularlyscheduled submission date.

11. Report of Collections forFederal Salary Offset (RCS: DD-COMP(M) 1659).Prepare the Report of Collections for FederalSalary Offset as of the last pay period paid bythe losing civilian payroll office. The reportshould contain all collections made during themonth in which the losing civilian payroll officeaccounts are transferred to the consolidatedcivilian payroll office. Submit the Report ofCollections for Federal Salary Offset to thedepartmental level as soon as possible after theend of the last pay period paid, but not laterthan the regularly scheduled submission date.

G. Balance, Close Out, and TransferRetirement Records. All SFs 2806/3100 must bebalanced, closed out, and transferred from thelosing civilian payroll office. The OPM hasagreed to accept all SFs 2806/3100 for theCSRS/FERS as a part of the consolidation initia-tive. This includes those records being main-tained for frozen CSRS accounts and militarydeposits. Records will only be forwarded to theOPM when the civilian payroll office, the depart-mental reporter, and the OPM are in balance.Listed below are the tasks which must be accom-plished in order to submit the SFs 2806/3100.

1. Resolve Retirement Plan Dis-crepancies. Employees who have been erro-neously placed in an incorrect retirement plan,and whose records have not been adjusted, musthave such adjustments completed prior to sub-mitting the records to the OPM. Completeadjustment actions underway to correct the SFs2806/3100 and correct associated reports such asthe SF 2812, "Journal Voucher and Report ofWithholdings and Contributions for HealthBenefits, Group Life Insurance and Retirement,"and Form 941 as necessary. Inform the consoli-dated civilian payroll office of any changes topreviously converted data such as year-to-dateSocial Security and Medicare wages. In addition,request the servicing civilian personnel offices toperform a review of employee records to ensurethat previously reported retirement plans arecorrect. Ensure that frozen CSRS accounts havebeen properly handled in accordance withinstructions contained in OPM Payroll OfficeLetter 88-13, dated November 8, 1988 (reference(j)).

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2. Complete SF 2806/3100Posting. Ensure that the Name History, date ofbirth, SSN, payroll office information, ServiceHistory, and Fiscal History on the SF 2806/3100are completely posted. The Name History andService History must contain all SF 50 datareceived during the last pay period. The FiscalHistory calendar year salary deductions for thecurrent pay year must include deductions for thelast pay period paid by the losing civilian pay-roll office. Annotate the last entry of the ServiceHistory with the following: "Transfer of payrollfunction to the Defense Civilian Pay System --(name of consolidated civilian payroll office)."For example, the records for those payroll ac-counts transferred to the Denver Center wouldread: "Transfer of payroll function to DefenseCivilian Pay System - DFAS - Denver Center."

3. Balance SFs 2806/3100. Themonetary amount contained on the last postingon the Fiscal History Accumulative Total SalaryDeductions for each hard copy SF 2806/3100must be in agreement with cumulative retire-ment deductions for each employee contained inthe automated civilian payroll system. Ultimate-ly, this amount must also be in agreement withcumulative amounts agreed upon by the OPMand the departmental level. Discrepancies mustbe resolved and corrective action taken to adjusteither cumulative retirement deductions and/orhard copy SFs 2806/3100.

4. Balance Military DepositWorksheets. Ensure that all repayments (cashcollections or payroll deductions) made formilitary service credit deposits have been postedto the OPM Form 1514 and the remaining bal-ance reflects accrued interest through the date ofthe last payment. Also ensure that each OPMForm 1514 is supported by, and is in agreementwith, the SF 2806/3100 maintained for thatpurpose. This SF 2806/3100 is separate andapart from the SF 2806/3100 maintained forregular retirement. Ensure that all collectionshave been reported via the SF 2812.

5. Balance TSP Accounts.Amounts reported to NFC on Form TSP-2,"Thrift Savings Plan Certifications of Transfer ofFunds and Journal Voucher," must be in agree-ment with amounts reported by the disbursing

officer to the departmental level. The depart-mental level will have performed an analysis ofthe two amounts based on information providedby the disbursing officer and the NFC. Thelosing civilian payroll office will be responsiblefor reconciling the difference and making neces-sary adjustments.

6. Balance SFs 2812. Amountsreported to the OPM on the SF 2812 must be inagreement with amounts reported by the dis-bursing officer to the departmental level. Thedepartmental level will have performed ananalysis of the two amounts based on informa-tion provided by the disbursing officer and theOPM. The losing civilian payroll office will beresponsible for reconciling the difference andmaking necessary adjustments. Ensure that allcollections have been reported via the SF 2812.

7. Certify SFs 2806/3100. EachSF 2806/3100 must be certified for its accuracy.The certification will begin on the line below thelast fiscal entry and will carry the annotation"Deductions and service certified correct." Thepayroll certifying officer will be responsible forsigning the certification.

8. Transmit SFs 2806/3100. AllSFs 2806/3100 for CSRS and FERS shall be for-warded to the OPM. This includes those recordsbeing maintained for frozen CSRS accounts andmilitary deposits. SF 2807, "Register of Separa-tions and Transfers," for CSRS and SF 3103,"Register of Separations and Transfers," for FERSshall be prepared to forward records to theOPM. A copy of the register shall be providedto the consolidated civilian payroll office. Inorder to minimize the number of registers sub-mitted to OPM, each register except for the lastshould contain 100 records. The records will bearranged in alphabetical order within the regis-ter. Only the last page of the register shouldcontain page totals, totals brought forward frompage..., and accumulated totals to date; therefore,except for the final page of each register, cut offeach page just above the "Page Totals" block.

a. Employees who separateor retire before their records are transferred tothe OPM will have their SFs 2806/3100 submit-ted immediately in accordance with standard

20


procedures. They will not be batched with otherrecords submitted to the OPM as part of thetransfer of the payroll function. The consoli-dated civilian payroll office must be informed ofthe register number that submits this type ofrecord so the number may be annotated on theretirement transmittal submitted to the OPMfrom the consolidated civilian payroll office forthe same employee. This will allow the OPM tocombine both submissions into one package.

b. SFs 2807 received by alosing civilian payroll office after payroll ac-counts have been transferred to the consolidatedcivilian payroll office will be returned to thesender. Attach the SF 2807 to a memorandumexplaining that the payroll accounts have trans-ferred to the consolidated civilian payroll officeand the SFs 2806/3100 must be sent to the OPM.A sample memorandum is at Figure 1-11.

9. Make Final Adjustments. TheOPM and the departmental level will reconcilethe civilian payroll office retirement balances foreach year to determine a mutually agreeablecumulative retirement balance. That will repre-sent the balance with which the civilian payrolloffice must reconcile the SFs 2806/3100. In someinstances, it may be impossible to reconcile thiscumulative balance to the total number of SFs2806/3100 on hand. Therefore, certain finaladjustments may be necessary either on the partof the civilian payroll office or the OPM. Asadjustments may vary from civilian payroll officeto civilian payroll office, each departmental levelwill instruct civilian payroll offices as to whatactions must be taken for their particular case.The gaining civilian payroll office has the re-sponsibility for making all adjustments andinforming the losing civilian payroll office de-partmental reporter of any adjustments made.

10. Clear OPM DiscrepancyNotifications. All outstanding OPM discrepancynotifications must be resolved and returned assoon as possible, but not later than 2 weeks afterthe last SF 2806/3100 has been submitted.

11. Microfilm/Microfiche SFs2806/3100. A permanent record of SFs2806/3100 must be made in case they are lost ordestroyed during submission. Microfilm or

microfiche all SFs 2806/3100 prior to shipmentfrom the losing civilian payroll office. If micro-fiche is used, it must be of a quality acceptablefor the General Records Schedule (reference (g)).Retirement cards are to be filmed in the sameorder as they appear on the register to OPM. Thequality of the product should be reviewed afterrecords are microfiched to ensure the records arelegible. Two sets of microfilm/microfiche mustbe produced. One set must be retained as a partof the documents retained by the losing civilianpayroll office and one set must be forwarded tothe consolidated civilian payroll office.

H. Complete In-Process Adjustments.Losing civilian payroll offices may have work inprogress that will not be completed prior to thetransfer of payroll accounts to the consolidatedcivilian payroll office. Examples of these typesof adjustments would include research andrecalculation of retroactive adjustments to pay,leave, and deductions.

1. Adjustments for active em-ployees that have not been updated in the losingcivilian payroll office’s current payroll systemwill not be included in data converted for theconsolidated civilian payroll office. The losingcivilian payroll office must complete the actionand inform the consolidated civilian payrolloffice of the results so that office may take theappropriate action.

2. Inactive employee recordswill not be converted for the consolidated civil-ian payroll office. The losing civilian payrolloffice must complete the in-process adjustmentand take appropriate action to ensure the recordsand reports applicable to that office include theadjusted amounts. Forward any report whichhas changed and which was previously includedin the payroll office substantiating documentfiles to the consolidated civilian payroll office.

I. Prepare Hard Copy HistoricalFiles. The losing civilian payroll office will beresponsible for maintenance and disposition ofthose residual records which are not forwardedto the consolidated civilian payroll office. Theserecords fall into two categories: those having apermanent retention and are forwarded to theNPRC, St. Louis, Missouri, after a prescribed

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time limit; and those having a temporary reten-tion and are destroyed after being held for aprescribed time limit. Records disposition willbe in accordance with Component instructionspreviously followed by the losing civilian payrolloffice.

1. Permanent Retention

a. Individual Pay Records(or equivalent) will be retained and submitted tothe NPRC in accordance with Component reten-tion requirements. Transfer records which havebeen retained longer than the last date pre-scribed by Component regulation to the NPRCwithin 90 days after transfer of payroll accountsto the consolidated civilian payroll office. For-ward one copy of the SF 135 that accompaniedthese records to NPRC to the consolidatedcivilian payroll office.

b. The losing civilian pay-roll office must continue to submit records ofthis type to the NPRC on an annual basis, asprescribed by Component directive, until thereare no records having permanent retentionremaining. By January 31st transmit each year’ssubmission and forward a copy of the SF 135 tothe consolidated civilian payroll office.

2. Temporary Retention. Payrollsubstantiating files which support biweeklycomputations and provide an audit trail must beretained in accordance with Component reten-tion requirements. Examples of these filesinclude residual employee substantiating docu-ment files, Quarterly Individual Leave Record(or equivalent), and time and attendance reports.

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MEMORANDUM FOR CIVILIAN PERSONNEL OFFICERS

SUBJECT: Change in Payroll Servicing Arrangement

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The Defense Civilian Pay System has beenselected as the standard system, and the first of the consolidated sites has been designated at theDefense Finance and Accounting Service Center located at Denver, Colorado. The payroll officelocated at (payroll office name and address), Payroll Office Number , is scheduled to beconsolidated into the Denver Center effective with the pay period beginning . The PayrollOffice Number assigned to the Denver Center is 97-380100.

This memorandum is to officially notify you of the impending change in the payroll servicingarrangement, and to request that you disseminate this information to all affected parties includingState unemployment offices. We are particularly interested in ensuring that all labor organizationsand other like employee associations be notified well in advance of the change in servicing arrange-ment and the effective date so they may inform their members. The Denver Center will be forwardinga "welcome" package to you under separate cover. This package will explain in greater detail thepayroll services which will be provided and will also outline changes which you may expect.

It is also requested that you initiate action to change the servicing Payroll Office Numberassociated with each employee record contained in your automated civilian personnel system. Thischange is necessary to ensure that automated submissions of entitlement and deduction data aredirected to the proper payroll office. The change in servicing Payroll Office Number should be madeafter completing all transactions for the pay period ending , and before initiating the firsttransaction for the pay period beginning . We have established a cut off date of whichwill be the last date transactions may be received and processed by this payroll office. You arerequested to make every effort to honor this date as we must be in a position to complete final payperiod processing and prepare for the transfer of payroll files to the consolidated site.

The point of contact for (local payroll office) is . He/she may be reached at . Thepoint of contact for the Denver Center is . He/she may be reached telephonically at , orby addressing mail to the Defense Finance and Accounting Service - Denver Center, Attn: DFAS-DE/FNA, 6760 E. Irvington Place, Denver, Colorado 80279-4000.

Local Finance and Accounting Officer

Attachment

Figure 1-1, Sample Memorandum to Civilian Personnel Officers

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Internal Revenue ServiceStreet AddressCity, State ZIP Code

Dear Sir:

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The standard system has been selected, and thefirst of the consolidated sites has been designated at the Defense Finance and Accounting ServiceCenter located in Denver, Colorado. The payroll office located at (payroll office name and address) isscheduled to be consolidated into the Denver Center effective with the pay period beginning .

This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that remittances for tax levies and voluntary repayment of delinquent taxeswill no longer be made by this payroll office after . Enclosed is a list of employees within yourjurisdiction for which this office is making payroll deduction for tax levy(s). The Form 668-W (Noticeof Levy on Wages, Salary, and Other Income) provided to this payroll office has been forwarded tothe Denver Center as part of the official records of that office. The Denver Center will honor theNotice of Levy, and you may expect to receive the first remittance from the Denver Center on or about

. Levies which have been misrouted to this office and received after will be forwardeddirectly to the Denver Center.


Sincerely,


Enclosure

Figure 1-2, Sample Letter to Internal Revenue Service

24


Date

Internal Revenue Service(Enter address of Regional Service Center)______________________________________________

Dear Sir:

The purpose of this letter is to advise you that all civilian payroll accounts located at ,Employer Identification Number (EIN) will be moved to a consolidated civilian payrolloffice located at , effective .

The uses Employer Identification Number . Itsaddress is:

Civilian employees affected by the consolidation will receive two Wage and Tax Statements(Forms W-2) for tax year . will issue Forms W-2 to employees and submit Federaltax reports to the IRS through . The will also issue Forms W-2 toemployees for wages paid beginning through the end of the current tax year. Although

will perform no further annual civilian payroll reporting after tax year , we may haveoccasion to report certain adjustments for civilian employees against it in the future. Therefore, itmust continue to be available for this purpose. Any questions which pertain to the planned consolida-tion should be directed to .

Sincerely,


Figure 1-3, Sample Letter to Internal Revenue Service for Closure

25


State/Local Taxing AuthorityStreet AddressCity, State ZIP Code

Dear Sir:

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The standard system has been selected, and thefirst of the consolidated sites has been designated at the Defense Finance and Accounting ServiceCenter located in Denver, Colorado. The payroll office located at (payroll office name and address),Employer Identification Number (EIN) , is scheduled to be consolidated into the Denver Centereffective with the pay period beginning .

This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that the withholding and remittance of taxes for your jurisdiction will nolonger be made by this payroll office after . The Denver Center, EIN , will bewithholding taxes according to your published formulas, and remittance will be in accordance withyour agreement with the Department of the Treasury.

We will be providing you tax reports as a part of our normal disestablishment procedures. Thesereports will include those normally furnished to you after the end of the tax year other than Form W-2and automated reporting media. The Form W-2 to individual employees will be produced anddistributed after the end of the tax year by the consolidated payroll office. You will also receive year-end automated reporting at that time.


Sincerely,


Figure 1-4, Sample Letter to State/Local Taxing Authority

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National Finance CenterThrift Savings Plan Operations OfficeP.O. Box 61150New Orleans, Louisiana 70161-1500

Dear Sir:

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The standard system has been selected, and thefirst of the consolidated sites has been designated at the Defense Finance and Accounting ServiceCenter located in Denver, Colorado. The payroll office located at (payroll office name and address),Payroll Office Number , is scheduled to be consolidated into the Denver Center effective withthe pay date of . The Payroll Office Number assigned to the Denver Center is 97-38-0100.

This letter is to officially notify you of the impending change in the payroll servicing arrangementso that you may make the necessary changes to your records. Employee data records for the finalsubmission from this payroll office will contain the TSP Separation Code "T" for those records whichare being transferred to the Denver Center. All other records will carry the TSP Separation Codeapplicable to the particular employee being reported. Enclosed is a list of employees currently havingdeductions made for TSP loans. Documentation to support these loans will be transferred to theDenver Center, and you may expect to receive loan payment data along with regular biweeklyemployee data and payment record submissions.


Sincerely,


Enclosure

cc:Thrift Investment Board

NOTE: Address correspondence to the Thrift Investment Board as follows:

Federal Retirement Thrift Investment Board805 Fifteenth Street, NWWashington, DC 20005

Figure 1-5, Sample Letter to National Finance Center

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Court ofStreet AddressCity, State ZIP Code

Dear Sir:


This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that withholding and remittance of payments for (alimony, child support,bankruptcy, commercial debt) will no longer be made by this payroll office after . Theenclosed list reflects employees who are having deductions made by this payroll office on your behalf.The Denver Center has been provided the official court documentation and will continue to honor thecollection. You may expect to receive remittances from them on a biweekly basis beginning on orabout .


Sincerely,


Enclosure

Figure 1-6, Sample Letter to Courts

28


Federal Reserve Bank/Financial InstitutionStreet AddressCity, State ZIP Code

Dear Sir:


This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that remittances for net salary payments and allotments will no longer befurnished by this payroll office after . Previously completed employee authorization fordeposit to accounts will be transferred to the Denver Center, and the Denver Center will continue tohonor these authorizations. You may expect to receive the first remittance from the Denver Center onor about .


Sincerely,


Figure 1-7, Sample Letter to Federal Reserve Bank/Financial Institution

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Fiscal Management DivisionRetirement and Insurance DivisionOffice of Personnel ManagementWashington, DC 20415-0001

Dear Sir:

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The standard system has been selected, and thefirst of the consolidated sites has been designated at the Defense Finance and Accounting ServiceCenter located in Denver, Colorado. The payroll office located at (payroll office name and address),Payroll Office Number , is scheduled to be consolidated into the Denver Center effective withthe pay period beginning . The Payroll Office Number for the Denver Center is 97-38-0100.

This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that you will no longer receive biweekly reports for withholdings andcontributions or annual retirement summaries from this office. Submission of the last SF 2812,"Journal Voucher and Report of Withholdings and Contributions for Health Benefits, Group LifeInsurance, and Civil Service Retirement," will be on . Individual Retirement Records for theCivil Service Retirement System and the Federal Employees Retirement System will be forwarded inaccordance with agreements you have reached with the Director, Defense Finance and AccountingService. We will be working closely with our departmental personnel and your staff to ensure thatour records are in balance before they are remitted. Any questions concerning our records once theyare balanced and forwarded should be directed to the Denver Center.


Sincerely,


Figure 1-8, Sample Letter to Office of Personnel Management

30


Nonappropriated Fund Employee Benefit SystemStreet AddressCity, State ZIP Code

Dear Sir:


This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that remittances for Nonappropriated Fund retirement will no longer befurnished by this payroll office after . Responsibility for deduction and remittance ofretirement contributions will be assumed by the Denver Center. You may expect to receive the firstremittance from the Denver Center on or about .


Sincerely,


Figure 1-9, Sample Letter to NAF Employee Benefit System

31


Combined Federal Campaign ofStreet AddressCity, State ZIP Code

Dear Sir:


This letter is to officially notify you of the impending change in the payroll servicing arrange-ment, and to inform you that withholding and remittance of payments for charitable contributions willno longer be made by this payroll office after . The Denver Center will continue to honorpreviously executed employee authorizations for charitable contributions. You may expect to receiveremittances from the Denver Center on a biweekly basis beginning on or about .


Sincerely,


Figure 1-10, Sample Letter to Combined Federal Campaign

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MEMORANDUM FOR FINANCE AND ACCOUNTING OFFICE

SUBJECT: Return of Individual Retirement Records

The Department of Defense has an initiative underway to consolidate its payroll operations andto use a standard automated civilian payroll system. The standard system has been selected, and thefirst of the consolidated sites has been designated at the Defense Finance and Accounting ServiceCenter located in Denver, Colorado. The payroll office located at (payroll office name and address),Payroll Office Number , has been consolidated into the Denver Center effective with the payperiod beginning .

In addition to the transfer of payroll accounts to the consolidated site, the Office of PersonnelManagement (OPM) has agreed to accept all Individual Retirement Records for the Civil ServiceRetirement System and the Federal Employees Retirement System. Therefore, as a result of theconsolidation effort and the OPM agreement, it is not possible for this office to accept the retirementrecords attached to SF 2807 IA XX-XX. The attached SF 2807 is being returned to you without action,and the Individual Retirement Records erroneously forwarded to this office must now be forwarded tothe OPM. You should prepare an SF 2807 in the OPM series and forward these records as soon aspossible after receipt.


Attachment

Figure 1-11, Sample Memorandum to Finance & Accounting Office

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