Circular

ORIGINATING AGENCY: OFFICE OF MANAGEMENT & BUDGET

EFFECTIVE DATE: JULY 1, 1993

EXPIRATION DATE: INDEFINITE

SUPERSEDES: 85-03-OMB

SUBJECT: CREDITS TO SALARY ACCOUNTS

ATTENTION: DIRECTORS OF ADMINISTRATION & CHIEF FISCAL OFFICERS

FOR INFORMATION CONTACT: RICHARD BRUNO
PHONE: 292-5959

Each agency charging salaries to a non-State funded account (Federal,
Revolving, Dedicated, or Private School) and crediting a State funded salary
account, shall include the charges for salary related employee benefits. The
offsetting credits for employee benefits are treated as realization of
anticipated revenue.

In addition, each agency shall also include salary related employee
benefits when charging salaries to a non-State funded salary account and
crediting another non-State funded salary account.

An agency, which believes an exemption from this procedure is justified,
must submit a written request by August 31 of each year to the Director,
Office of Management and Budget, citing specific reasons for the exempt
status.