To explain the method of determining the appropriation charges to be used for the March/April 2007 year-end payroll split and to inform agencies of the split for March/April 2008. The split charge will generally apply to all funds except Federal Funds and Capital Projects Funds, as follows.

The regular bi-weekly payroll for INSTITUTION period 1-Lag and 1-Current (checks dated April 12, 2007) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2006 and 2007 appropriations.

• 20 percent, representing 2 days, is chargeable to 2006 appropriations; 80 percent, representing 8 days, is chargeable to 2007 appropriations.

The regular bi-weekly payroll for ADMINISTRATION period 26-Lag and 26-Current (checks dated April 4, 2007) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2006 and 2007 appropriations.

• 70 percent, representing 7 days, is chargeable to 2006 appropriations; 30 percent, representing 3 days, is chargeable to 2007 appropriations.

Beginning in February 2007 and continuing throughout the balance of SFY 2006-07, OSC will provide State agencies and the Division of the Budget with special accounting system reports (CTL620P) that provide the projected status of personal service segregations. These reports will enable agencies to work with budget examiners to ensure that sufficient appropriation authority is available to finance payrolls as they are made.

Due to the more detailed presentation of non-Federal State Operations appropriations in the 2007-08 Executive Budget appropriation bills, changes in the personal service object code classifications for Holiday and Overtime payments are necessary. Since the split payroll process will charge 2006 and 2007 appropriations using the current object codes for Holiday and Overtime, journal transfers should be prepared and processed by the agencies to properly charge the 2007 appropriations using the new object codes. Please refer to Accounting Bulletin A-574 for the new object codes in effect for 2007 appropriations.

The regular bi-weekly payroll for INSTITUTION period 1-Lag and 1-Current (checks dated April 10, 2008) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2007 and 2008 appropriations.

• 30 percent, representing 3 days, will be chargeable to 2007 appropriations; 70 percent, representing 7 days, will be chargeable to 2008 appropriations

The regular bi-weekly payroll for ADMINISTRATION period 26-Lag and 26-Current (checks dated April 2, 2008) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2007 and 2008 appropriations.

• 80 percent, representing 8 days, will be chargeable to 2007 appropriations; 20 percent, representing 2 days, will be chargeable to 2008 appropriations