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 2027 rollover transaction(s) to SPRS.
Step 1: Pre-F27 Transactions*
For Sept. 1 pre-F27 transactions, salary/rates and class codes will reference F26 tables that were effective Sept. 1, 2025. Note the following if applicable:
| If … | Then … |
|---|---|
An employee is on leave without pay and:
|
Submit RC 043 off, sequenced before RC 028 or RC 042, effective Sept. 1, 2026. |
| An agency submits RC 028 or 042, effective Sept. 1, 2026 | Sequence must precede RC F27. |
*For more information, see SPRS Maintenance Before and After the FYE Rollover in this FPP.
Step 2: RC F27
Complete the following for the rollover to fiscal 2027.
Submit RC F27:
- For all employees active on Aug. 31, 2026, and not terminating on that date.
– and – - Sequenced after actions listed under Pre-F27 Transactions, if applicable.
The effective date of RC F27 must be Sept. 1, 2026. For mandatory, protected and optional fields on the F27 transaction, see SPRS Fiscal Year Rollover Records for All Employees (login required) in this FPP.
Important: SPRS will reject the F27 transaction if the instructions in either of the following tables are not followed:
| If … | Then … |
|---|---|
| The employee is an acquisition/interagency transfer in on Sept. 1, 2026, or a subsequent job started on Sept. 1, 2026 | The receiving agency does not submit an F27 transaction. |
RC F27 Rules
| If … | Then … |
|---|---|
| An agency submits RC F27 for a classified employee, effective Sept. 1, 2026, and the salary/rate on the transaction does not equal the salary/rate on file | SPRS will reject the record. |
| An agency submits RC F27 for an unclassified/line-item exempt employee, effective Sept. 1, 2026, 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. |
Step 3: Post-F27/Sept. 1 Maintenance
- Submit Sept. 1 maintenance, sequenced after the F27 transaction, including merits, promotions, demotions and agency reclassifications.
- If there is no RC F27 on file when maintenance is submitted (including terminations effective on or after Sept. 1, 2026), 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 2027 roll process, you may request the SPRS Post Roll Report listing all employees active on Aug. 31, 2026, who have not terminated on that date and for whom no RC F27 has been submitted to SPRS.