Page 8 - Fiscal Year End 2020 Procedures and Cutoff Dates for Client Agencies FINAL

U.S. Department of Agriculture

PAYROLL INFORMATION

A. GSA Payroll

Payroll costs will be recorded on an actual basis through pay period ending September 12
(EFT issued September 18 and checks will be issued September 23). Automated personnel
service accruals will be recorded for the period September 13 through September 26,
2020. Agency personnel will need to notify ESB, in writing, of overtime to be worked and of
personnel actions expected to occur September 13 through September 30, 2020, resulting in
terminal leave, or other significant accrual adjustments. This information is due to ESB by
September 21, 2020. The GSA Payroll Accounting and Reporting (PAR) system will
automatically report severance pay as an obligation of the pay period and fiscal year in which it
is earned. It will not be charged in its entirety to the fiscal year in which the employee
separates (see Office of Management and Budget (OMB) circular A-11, Part 4).

The last paid payroll in FY 2020 is pay period ending September 12. Award documents
received by the GSA Payroll Services Branch (BGA) through September 12, which are to be
processed in GSA PAR (non-HR Links), will be included with the payroll for that period and will
be coded to FY 2020 funds. Award documents received September 13 or later will
automatically be charged to FY 2021. In order to have these award costs reflected as FY 2020
costs, it will be necessary to accrue the documents and, after the payment is processed in
October, transfer the paid costs back to FY 2020. Any award submitted through the process
and not paid out in FY 2020 will be automatically accrued by ESB if we are notified by GSA
Payroll. In order to accomplish the accrual and subsequent transfer, process your documents
as follows:

1. Forward original SF-50-B, Notification of Personnel Action (for Performance Management
and Recognition System (PMRS) awards) or GSA-1291, Recommendation for
Performance Recognition, to GSA Payroll for payment.

2. Forward a copy of the signed and dated documents with a cover memorandum listing
recipients name, dollar amount of the award, and fund coding to be charged (full coding
please) to ESB. Award documents for accrual should reach ESB by close of
business September 21. If you have processed an award but are not certain if the
paperwork reached GSA Payroll in time to be processed with the September 14 payroll,
check your Accounting Distribution Report or Pentaho. If for some reason these reports
are not available to you, the GSA Payroll office should be able to advise you whether or
not your award was processed in ample time for you to prepare an accrual.

B. NON-GSA Payroll

For those clients that don't use GSA's Payroll Accounting and Reporting (PAR) system, the year-
end payroll accrual for the period September 13 through September 30 will be calculated and
recorded in Pegasys by your Accountant unless the accrual calculation is provided directly by the

Office of the Chief Financial Officer | FMLOB Provider | Pegasys Financial Services

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