SPRS Fiscal Year-End Processing Instructions
SPRS FYE Rollover Processing Instructions
Introduction
State agencies reporting to the Standardized Payroll/Personnel Reporting System (SPRS) are required to complete the fiscal year-end (FYE) close process that involves agency preparation of SPRS records for the new fiscal year.
Follow the steps below to submit fiscal 2026 rollover transaction(s) to SPRS.
Step 1: Pre-F26 transactions*
For Sept. 1 pre-F26 transactions, salary/rates and class codes will reference F25 tables that were effective Sept. 1, 2024. Note the following if applicable:
| If … | Then … |
|---|---|
An employee is on leave without pay and:
|
Submit RC 043 (with leave without pay indictor = N) sequenced before RC 028 or RC 042, effective Sept. 1, 2025. |
| An agency submits RC 028 or 042, effective Sept. 1, 2025 | Sequence must precede legislatively authorized RCs 002, 003, 022, 024, 026, 044 and F26. |
*For more information, see SPRS Maintenance Before and After the FYE Rollover in this FPP.
Fiscal 2026 conversions
The 2026-2027 Conversion Manual from the Office of the State Auditor (SAO) and the Comptroller’s office (available in early August on the SAO website) explains the changes and the necessary payroll actions state agencies must take. The manual includes:
- Mapping of all changes
- Automatic conversions
- Class deletions
- New classes
- Class title changes
- Reallocated classes
Agencies must determine which employees are in the categories below, and then submit the appropriate transactions to SPRS.
| Type of Change | Action |
|---|---|
| Reallocation | First submit RC 002 or 003 before the FY26 rollover using the old salary schedule (for example, 1727). If the reallocation is to a group with a lower minimum salary, no additional money may be given to the employee. Then submit RC F26 with no class code and no change to salary/rate. If there is a new title it will be automatically tied to the existing class code. |
| New Class Number | Determine the new class code based on the 2026-2027 Conversion Manual. Submit RC F26 with the new class code and no change to salary/rate (for example, 1860 moving to 1685). If there is a new title, it will automatically tie to the new class code. |
| Title Change | Submit RC F26 with no class code and no change to salary/rate. The new title will automatically tie to the existing class code (for example, 1581). |
| Deletion, Manual | Determine the appropriate new class code. Submit reclassification transaction (RC 022, 024, 026 or 044) before F26 using the old salary schedule. Then submit RC F26 with no class code and no change to salary/rate. |
| No Change | Submit RC F26 with no class code and no change to salary/rate (for example, 0150). |
Step 2: RC F26
Complete the following for the rollover to fiscal 2026.
Submit RC F26:
- For all employees active on Aug. 31, 2025, and not terminating on that date.
– and – - Sequenced after actions listed under Pre-F26 Transactions, if applicable.
The effective date of RC F26 must be Sept. 1, 2025. For mandatory, protected and optional fields on the F26 transaction, see SPRS Fiscal Year Rollover Records for All Employees (login required) in this FPP.
Note: SPRS will reject the F26 transaction if the following instructions are not followed:
| If … | Then … |
|---|---|
| The employee is an acquisition/interagency transfer in on Sept. 1, 2025, or a subsequent job started on Sept. 1, 2025 | The receiving agency does not submit an F26 transaction. |
RC F26 rules
| If … | Then … |
|---|---|
| An agency submits RC F26 for an eligible classified employee, effective Sept. 1, 2025, and the salary/rate on the transaction does not increase by 6 percent, up to the maximum salary of the salary grade | SPRS will reject the record. |
| An agency submits RC F26 for a line-item exempt, unclassified or ineligible classified employee, effective Sept. 1, 2025, and the salary/rate/daily flat rate on the transaction does not equal the salary/rate/daily flat rate on file | SPRS will reject the record. |
| An agency submits RC F26 for an employee in salary schedule C, effective Sept. 1, 2025, and salary/rate does not equal salary/rate on schedule C effective Sept. 1, 2025 | SPRS will reject the record. |
To determine whether a classified position is eligible or ineligible for the increase, see Guidelines for the Salary Increase for Certain State Positions (F.017).
Step 3: Post-F26/Sept. 1 maintenance
- Submit Sept. 1 maintenance, sequenced after the F26 transaction, including merits, promotions, demotions and agency reclassifications.
- If there is no RC F26 on file when maintenance is submitted (including terminations effective on or after Sept. 1, 2025), SPRS will reject the maintenance transaction.
Note: All jobs will be evaluated independently from any other job(s) held by the employee at the agency.
Step 4: Roll report
After your agency has finalized the fiscal 2026 roll process, you may request the SPRS Post Roll Report listing all employees active on Aug. 31, 2025, who have not terminated on that date and for whom no RC F26 has been submitted to SPRS.