Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses
Issued: July 29, 2009
Updated: Sept. 5, 2012
FPP L.003
Overview
Applicable to
State agencies and institutions of higher education
Coding Requirements
Beginning in fiscal 2010, ERS surcharges and TRS contributions for return-to-work retiree payroll-related expenses required by Texas Government Code Sections 812.206 and 825.4092 must be coded as follows:
| Comptroller Object | 7033 – Employee Retirement – Other Employment Expenses |
|---|---|
| Appropriation Number | Agencies should charge a direct strategy for the ERS surcharge. The surcharge may not be charged to the benefit appropriation 90327. |
For contributions to TRS, using comptroller object 7033 replaces the use of comptroller object 7210 – Fees and Other Charges, and causes these expenses to display as “payroll related costs” rather than “other operating expenses” on reports generated by USAS.