General Provisions
Types of Payroll Documents

Background

The Comptroller’s office permits state agencies and institutions of higher education to submit various types of payroll documents at will through the statewide financial systems.

Payroll documents are batches of payroll transactions submitted through the accounting system with a unique identifier on each incoming batch. The unique identifiers are called document numbers and the coding schema for the document numbers define the type of batch (payroll, annuity, purchase, travel, warrant cancellation, etc.).

Each identifier or document number must be unique within the agency and cannot be repeated during the fiscal year.

Payroll documents are categorized by the type of transactions they contain. Generally, there are three major categories of payroll documents:

• Regular payroll documents
• Supplemental payroll documents
• Reimbursement payroll documents

Regular payroll documents

Regular payroll documents are batches of transactions that include the expected or adjusted salary amounts for the pay period.

Regular payroll documents can include overtime payments, adjustments and even lump-sum payments of unused leave. Agencies determine which types of transactions or payments are included in regular payroll documents and may choose to include only the base salary and scheduled entitlements for the pay period or may include other types of entitlement such as overtime payments.

In order to ensure that employees are paid their expected or adjusted salary in a timely manner, agencies must meet processing deadlines for their regular payroll documents.

For more information, and to see the suggested processing schedule for the current fiscal year, refer to Payroll Due Dates and Direct Deposit Deadlines (FPP E.030).

Supplemental payroll documents

Agencies submit batches for payroll payments that are referred to as supplemental payroll documents.

Generally, the batches contain adjustments to previously paid base salary such as:

• A mid-month salary action
• Late new hires
• Reissues following cancellations

Supplemental payroll documents may also include other types of pay such as:

• Overtime
• Partial per diem reimbursement
• Other payroll payments that an agency needs to submit

Agencies determine which types of payroll transactions are to be included with the supplemental payroll document and the timing of their processing.

Because supplemental payroll documents are not the primary or regular payroll document, there is no standard deadline date for them to process.

Reimbursement payroll documents

Institutions of higher education pay their payroll payments to their employees from funds held in local bank accounts.

After processing the payrolls from local funds, institutions of higher education process reimbursement payroll documents in the accounting system to receive the portion of payroll that can be paid from appropriated funds.

The reimbursement payroll documents report the amounts paid to each employee for whom reimbursement of local funds is being requested. However, the payments are paid to the institution rather than to individual employees, as the reimbursement payroll document is only submitted to claim the authorized portion of salary costs from appropriated funds.