National Business Center

Products and Services

Payroll Operations Division

Client Interface Manual

United States Department of the Interior

July 2003 Denver, Colorado

**[PREFACE]{.underline}**

This Manual describes the respective responsibilities of the Client
organization and the Payroll Operations Division.

The front of this Manual contains the following reference information:

-   Payroll Operations Division Information

-   List of Client Organizations

-   Payroll Information Line Telephone Number

-   Payroll Operations Division Mailing Information and FAX Numbers

-   An Acronym Listing of frequently used acronyms in this manual

-   A Subject Index listing all the topics alphabetically

Questions concerning the contents of this manual should be directed to
the Payroll Information Line telephone number shown on page v.

**[Payroll Operations Division Web Site]{.underline}**

In an effort to provide the best possible customer service to our
clients, we have taken advantage of the World Wide Web to give you
access to news and information, as well as a method of direct
interaction regarding Payroll needs. The web site offers answers to the
most frequently asked questions posed to the Payroll Information Line
plus other pertinent general information such as that found in the
*Employee Express* section. The *News and Notes* section includes
information on the latest developments in pay legislation, new
technology, and processing procedures. In addition, there are added
links to other Federal government sites which contain information on pay
and benefits. There is also a section for downloading the *Client
Interface Manual* and the *T&A Pay Codes Manual*.

The web site address is: <http://www.nbc.gov/>

**[PAYROLL OPERATIONS DIVISION INFORMATION]{.underline}**

The Payroll Operations Division provides consolidated leadership and
evaluation of the overall payroll program, representing this program to
the Department of the Interior as well as all client agency management.
The Division also manages new client implementation activities and
offers many services to its clients.

**Customer Service Office (D-2605)**

The Payroll Information Line offers technical assistance and problem
resolution for all clients. A toll-free telephone number is available
for employees to use from their home so they do not incur any expense as
the result of a pay or leave problem (1-800-662-4324). The Customer
Service Office processes employment verification for home mortgage
loans; responds to payroll-related congressional inquiries, and Freedom
of Information Act and Privacy Act requests; maintains the Payroll
Division Web Site and the Client Interface Manual, T&A Pay Codes Manual,
and the Payroll User Manual.

**Review and Analysis Branch (D-2610)**

The Review and Analysis Branch is responsible for payroll, tax, system,
and cash accounting programs; coordination of external audits;
internal/management control reviews; waivers; replacement checks,
payroll certification; and coordination with regulatory agencies for
legal compliance. The Branch also serves as liaison for the Client
Accounting Offices.

**Payroll Systems Management Branch (D-2620)**

Internal ADP staff designs, develops, implements, and maintains the
payroll automated system. The Branch has developed and monitors an
Imaging System for electronic storage and retrieval of documents.

**Debt Management Branch (D-2640)**

The Debt Management Branch bills, manages, and collects payroll-related
debt for active employees and provides reports to those clients
regarding debt activity and status. They provide debtor employees with
appropriate due process and repayment options. The Branch accepts legal
process, deducts from employee pay, and remits amounts pursuant to child
support, alimony, commercial garnishments, federal offsets, tax levies,
and bankruptcies.

**Payroll Operations Branch (D-2660)**

The Payroll Operations Branch is responsible for input and processing of
documents involved in accurate and timely payments to clients. This
includes pay processing for all Department of the Interior and
non-Interior clients listed on the following page. The Branch is also
responsible for Washington, D.C., liaison services.

**Benefits and Program Information Branch (D-2670)**

The Benefits Processing Group is responsible for maintenance and
processing all retirement and thrift savings records, and enrollment of
participants with carriers in the Health Benefit program. The Branch is
also responsible for system testing, and internal and external training
coordination.

**[LIST OF CLIENT ORGANIZATIONS]{.underline}**

[Dept]{.underline} [Bur]{.underline} [Agency]{.underline}

AN 00 African Development Foundation - ADF

AU 00 Federal Labor Relations Authority - FLRA

BG 00 Pension Benefit Guaranty Corporation - PBGC

BK 00 James Madison Memorial Fellowship Foundation - JMF

CF 00 Commission of Fine Arts - CFA

CX 00 National Commission on Libraries and Information Science - NCLIS

ED Department of Education - EDU

EE 00 Equal Employment Opportunity Commission - EEOC

EW 00 U.S. Trade and Development Agency - TDA

EX 00 Executive Residence/White House

FJ 00 Chemical Safety Board - CSB

FT 00 Federal Trade Commission - FTC

GB 00 Overseas Private Investment Corporation - OPIC

GJ 00 The Presidio Trust- PTR

HD 00 Holocaust Memorial Museum - HMM

HP 00 Advisory Council on Historic Preservation - HP

HT 00 The Harry S. Truman Scholarship Foundation - HSTSF

IF 00 InterAmerican Foundation - IAF

IN 06 Bureau of Indian Affairs - BIA

IN 05 Bureau of Land Management - BLM

IN 07 Bureau of Reclamation - BOR

IN 15 Fish and Wildlife Service - FWS

IN 23 Minerals Management Service - MMS

IN 10 National Park Service - NPS

IN 01/14 Office of Aircraft Services - OAS

IN 24 Office of the Inspector General - OIG

IN 01/10 Office of the Secretary - OS

IN 01/70 Office of the Special Trustee for American Indians

IN 22 Office of Surface Mining - OSM

IN 21 Office of the Solicitor - SOL

IN 08 U.S. Geological Survey - USGS

NL 00 National Labor Relations Board - NLRB

RE 00 Office of Navajo Hopi Indian Relocation - ONHIR

SE 00 Securities and Exchange Commission - SEC

SK 00 Consumer Product Safety Commission - CSP

SS 00 Selective Service System - SSS

SZ 00 Social Security Administration - SSA

TB 00 National Transportation Safety Board - NTSB

TC 00 International Trade Commission - ITC

UT 00 Utah Reclamation Mitigation and Conservation Commission - UT

YF/YN Youth Conservation Corps - YCC

**[PAYROLL INFORMATION LINE NUMBER\*]{.underline}**

Employees, Servicing Personnel Offices, Timekeepers and Payroll
Coordinators may telephone the following Information Line number to have
payroll questions answered.

  -----------------------------------------------------------------------
  INFORMATION LINE

  \(303\) 969-7732
  -----------------------------------------------------------------------

\*Refer to \"Payroll Information Line\" on page 109 for additional
information.

**[PAYROLL OPERATIONS DIVISION MAILING INFORMATION]{.underline}**

**[AND FAX NUMBERS]{.underline}**

Please use the appropriate mail code when mailing correspondence and/or
documents to the Payroll Operations Division:

D-2600 - Division Office

FAX Number (303) 969-5469

D-2605 - Customer Service Office

FAX Number (303) 969-5463

D-2610 - Review and Analysis Branch

FAX Number (303) 969-5462

D-2611 - Payroll Accounting Group

D-2613 - Taxes and Collections Group

D-2615 - Systems Accounting Group

D-2640 - Debt Management Branch

FAX Number (303) 969-5392

D-2660 - Payroll Operations Branch

FAX Number (303) 969-7186

D-2661 - Payroll Processing Group for ADF, BIA, EDU, FLRA, FWS, IAF,
JMF,

SOL, SSS, TDA

FAX Number (303) 969-7349

D-2662 - Payroll Processing Group for CSB, EX, HD, HST, MMS, NPS, OSM,
PTR, SEC

FAX Number (303) 969-7272

D-2663 - Payroll Processing Group for BLM, BOR, EEOC, FTC, ITC, OAS,
OIG, ONH,

OPIC, PBGC, OS, USGS, UT, YCC

FAX Number (303) 969-7411

D-2664 -- Payroll Processing Group for NLRB & NTSB

FAX Number (303) 969-6346

D-2665 -- Payroll Processing for Emergency Firefighters, Vendor Pay

FAX Number (303) 969-7186

D-2670 - Benefits and Program Information Branch

D-2671 - Benefits Processing Group 1

FAX Number (303) 969-7734

All Payroll Operations Division mail correspondence should be sent to:

Department of the Interior

National Business Center

Payroll Operations Division

P O Box 272030

Denver, CO 80227-9030

Overnight delivery address is:

Department of the Interior

National Business Center

Payroll Operations Division

7301 W. Mansfield Avenue

Denver, CO 80235-2230

**[ACRONYM LIST]{.underline}**

ABA American Banking Association

ALC Agency Location Code

CAO Client Accounting Office (i.e. Finance Office)

CFR Code of Federal Regulations

CSRS Civil Service Retirement System

CY Calendar Year

DD/EFT Direct Deposit/Electronic Funds Transfer

EFB Employee Fringe Benefits

EOD Entered-on-Duty

ETW Estimated Tax Withheld

FEGLI Federal Employees Government Life Insurance

FERCCA Federal Erroneous Retirement Coverage Corrections Act

FERS Federal Employees Retirement System

FLSA Fair Labor Standards Act

FPPS Federal Personnel/Payroll System

GAO Government Accounting Office

HB Health Benefits

ID Identification

IPA Intergovernmental Personnel Act

IPAC Intra-Governmental Payments and Collection System

IRS Internal Revenue Service

NBC National Business Center

NFC National Finance Center

OMB Office of Management and Budget

OPF Official Personnel Folder

OPM Office of Personnel Management

POD Payroll Operations Division

RITA Relocation Income Tax Allowance

RITS Retirement and Insurance Transfer System

SCD Service Computation Date

SPO Servicing Personnel Office

SSN Social Security Number

T&A Time and Attendance Report

TSP Thrift Savings Plan

USC United States Code

**[SUBJECT INDEX]{.underline}**

Page

[Subject]{.underline} [Number]{.underline}

[A]{.underline}

Accounting Responsibilities 1

Accounting Office Contacts

Official Correspondence 3

Day-to-Day Operations 6

Address Label File Update 11

Addresses, Official Mailing 9

Administratively Uncontrollable Overtime Premium

Pay, FLSA Procedures 110

Advance Annual or Sick Leave 12

Advance Salary

> Overseas Assignment 13
>
> New Employee 15
>
> Repayment 30

Agency Reporting Requirements 17

Alternative Work Schedule 18

Authorizations 19

Availability Pay 110

[B]{.underline}

Back Pay 20

Bankruptcies 62

Benefits While on Loan to Non‑Federal Agency 46

Bills For Collection 23

Bonds, U. S. Savings 128

Buy‑Back Leave Procedures 78

[C]{.underline}

Certification of Time and Attendance Report 154

Change of Duty Station Procedures 94

Checks:

> Canceled 120
>
> Double Negotiated 28
>
> Lost 120
>
> Non-Receipt 120

Child Care Subsidies 33

Clearance Process For Final Salary Payment 35

Collecting Debts from Retirement Monies 117

Collection, Bills for 23

Collection of Monies 37

Combined Federal Campaign 40

Communication Procedures 41

Compensatory Time 44

Congressional Inquiries 45

Continuation of Benefits While on Loan to

Non‑Federal Agency 46

Correspondence, Congressional 45

Cost Authority Correction Process 52

Cost‑of‑Living Allowance (COLA) 68

[D]{.underline}

Death Claims 53

Debts:

> Generated from Pay 23
>
> Double Negotiated Checks 28
>
> Erroneous Payments 24
>
> Health Benefits 25
>
> Insufficient Funds 27
>
> Salary Advances 30
>
> Federal Salary Offset Program 30
>
> Payroll Deduction for Other Debt 31
>
> Treasury Offset Program 32

De Facto Employment 55

DD/EFT Payment, Non-Receipt of 120

Designated Agent, Receipt and Delivery of

Final Salary Checks 57

Document Retention (Imaging) 58

Duty Station Change Procedures 94

[E]{.underline}

EEO Settlements 20

Employee Express 59

Agency Points of Contact 60

Employment Verification 61

Environmental/Hazard Differential, Authorization of 19

Erroneous Government Payments 24

[F]{.underline}

Federal Salary Offset Program 30

FFS (Federal Financial System) 1

Final Salary Payment:

Clearance Process 35

Delivery of 57

Fitness/Wellness Subsidy 103

Flexible Spending Accounts (FSA) 64

Flow of Payroll Documents 66

FLSA Procedures for Employees Receiving Standby,

Administratively Uncontrollable Overtime

Premium Pay, or Availability Pay 110

Foreign Allowances and Differentials 68

[G]{.underline}

Garnishments 69

Government Indebtedness 23

[H]{.underline}

Headcount Report (OPM Form 1523) 17

Health Benefits 71

Premium Conversion (Pre-Tax) 74

Pre-payment of Health Benefit Premiums 76

[I]{.underline}

Imaging (Document Retention) 58

Indebtedness, Government 23

Information Line 109

Inquiries:

> Congressional 45
>
> Telephone 109

Interest on Military Service Credit Deposits 91

IPA Agreements 46

IRS Tax Levies 62

IRS Tax Levies

[J]{.underline}

Jury Duty, Authorization of 19

Jury Duty Fees. 39

[L]{.underline}

Leave:

> Application for (SF‑71) 19
>
> Audit Procedures 131
>
> Lost 120
>
> Buy‑Back Procedures 78
>
> Jury Duty, Authorization of 19
>
> Lump Sum Payments 120
>
> Military, Authorization of 19
>
> Questions (Matrix) 42

Leave and Earnings State

Request for Remark/Message on 77

Leave Share Program 82

Levies, Tax 62

Life Insurance Premiums 84

Limited Payability of Treasury Checks 125

Loan to Non‑Federal Agency, Continuation of

Benefits 46

Long-Term Care Insurance 86

Lost Bonds 128

Lost Earnings on Thrift Savings 145

Lost Salary Checks 120

Lump Sum Payment Procedures 131

[M]{.underline}

Military Contributions to TSP 147

Military Leave 87

> Authorization of 19
>
> Collection, Bills for 23

Military Service Credit Deposits 91

[N]{.underline}

Negotiated Settlement Payments 23

Non‑Federal Agency Loan, Continuation of Benefits 46

Non‑Foreign Allowances and Differentials 68

Non‑Receipt of:

> DD/EFT Payments 120
>
> Net Pay Other Than DD/EFT 120
>
> Savings Bonds 128

Notification of Personnel Action (SF‑50), Flow of 66

[O]{.underline}

Office of Workers Compensation Program Report 17

Official Correspondence Addresses 9

Other Taxable Income:

> Change of Duty Station 94
>
> Fitness/Wellness Subsidy 103
>
> Non-Monetary Award 105
>
> Parking 104
>
> Per Diem (Taxable)(Indefinite Travel) 97
>
> Standard Tax Deductions 102
>
> Student Loan Repayment Benefit 106
>
> Travel Advances (Taxable) 100

Overpayments, Waiver of 163

Overtime:

Authorization of 19

Premium Pay for Standby and Administratively

Uncontrollable Overtime 110

[P]{.underline}

Paid Daily 134

Parking 104

Payroll Deductions:

Bills for Collection/Indebtedness 23

Payroll Documents, Flow of 66

Payroll Information Line 109

Pay:

Availability Pay 110

Administratively Uncontrollable Overtime 110

Back Pay 20

Checks, Non‑Receipt of DD/EFT 120

Checks, Non‑Receipt of Other Than DD/EFT 120

Questions (Matrix) 42

Regularly Scheduled Standby 110

Standby Overtime Premium 110

Supplemental Criteria 134

Waiver of Overpayment 163

Per Diem (Taxable) 97

Premium Pay for Regularly Scheduled Standby,

Administratively Uncontrollable Overtime, and

Availability Pay 110

[Q]{.underline}

Quarters/Required Occupancy 111

[R]{.underline}

Reporting Requirements, Agency 17

Retirement/Separations 112

> Retirement Package 112
>
> Retirement Adjustments 114
>
> Collecting Debts from Retirement Monies 117
>
> Crediting "Frozen" Sick Leave 119

[S]{.underline}

Salary Payments 120

> Advance (Overseas Assignment) 13
>
> Advance (New Employee) 15
>
> Canceled 120
>
> Clearance Procedures 35
>
> Final 57
>
> Non-Receipt 120

Salary Payment Option (Summer Buyout) (BIA Only) 127

Separations 112

SF-50\'s (Notification of Personnel Action), Flow of 66

SF-1150 (Leave Audit and Lump Sum) Procedures 131

Spouse Equity Act 133

Standby Overtime Premium Pay 110

Standard Tax Deductions for Other Taxable Income 102

Student Loan Repayment Benefit 106

Supplemental Payment Criteria 134

Suspense Accounts 1

[T]{.underline}

T&A Report Data:

> Adjustments after Submission 153
>
> Certification 154
>
> Control Process 154
>
> Transmission Problems 155

Tax Levies 62

Taxable Income, Other:

> Change of Duty Station 94
>
> Fitness/Wellness Subsidy 103
>
> Non-Monetary Award 105
>
> Parking 104
>
> Per Diem (Indefinite Travel) 97
>
> Standard Tax Deductions 102
>
> Student Loan Repayment Benefit 106
>
> Travel Advances 100

Thrift Savings Plan (TSP) 136

> Catch-up Contributions 143
>
> Financial Hardship In-Service Withdrawal 151
>
> Loan Program 149
>
> Lost Earnings 145
>
> Military Contributions 147
>
> Savings Program 136

Time-Off Awards 156

Transmission Problems, Time and Attendance Data 155

Transportation (Non-taxable) 108

Transportation Fringe Benefit Program 157

Travel Advances (Taxable) 100

[U]{.underline}

Unemployment Compensation for Federal Employees 159

Uniform Allowance 161

Union Contract/Revocation 162

U.S. Savings Bonds 128

[V]{.underline}

Verification of Employment 61

[W]{.underline}

Wage and Tax Statement (W-2) 164

Waiver of Overpayments Process 163

Withholding Allowance Certificate (W‑4) 66

Work Years and Personnel Cost Report

(OMB Circular A93) 17

W-2 (Wage and Tax Statement) Update Process 164

W‑4\'s (Withholding Allowance Certificate), Flow of 66

**[ACCOUNTING RESPONSIBILITIES]{.underline}**

[General Information]{.underline}:

The Payroll Operations Division (POD) uses the Federal Financial System
(FFS) for payroll accounting, including the generation of the SF‑224,
Statement of Transactions, for monthly submission to the Department of
the Treasury. The SF‑224 reports the total payroll transactions for the
entities served by the POD. There are four types of data captured and
reported on the SF‑224:

> \(1\) Net charge to each Client Accounting Office (CAO) predominant
> appropriation symbol in Column 3.
>
> \(2\) Deposit Account net value of \"suspense\" transactions in Column
> 3.
>
> \(3\) Deposit Account net value, e.g., state/local taxes or savings
> bonds, in Column 3.
>
> \(4\) Receipts Reportable to Office of Personnel Management under
> their Trust Fund Symbol 24X8135.8 and Thrift Savings to National
> Finance Center under Symbol 14F3875.01 in Column 2.

The net SF‑224 total, Section 1 (Column 3 minus Column 2) should equal
the value of schedules submitted to the Treasury Financial Centers minus
receipts deposited with the POD\'s servicing banks.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

In Column 3 of the POD‑generated SF‑224, there is a charge to each
predominant appropriation symbol. This charge is the net result of gross
payroll charges, less employee payroll deductions returned to the
agency. The CAO should reconcile this charge to the labor cost file.

Receives a trailer type report with the SF‑224 that summarizes the new
charge to the appropriation.

Communicates fiscal or program year changes to predominant appropriation
symbols to Review and Analysis Branch, D-2611, no later than 60 days
prior to the end of fiscal or program year. Other changes to predominant
appropriation symbols are sent in writing to the Review and Analysis
Branch.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Forwards copy of SF‑224 and FFS Statement of Transactions Report I.D.
P0224, by appropriation to the CAO.

Reconciles the TFS Form 6652, Statement of Differences, and notifies CAO
if there are any corrections that will affect the charges to the SF‑224
predominant appropriation symbol.

Maintains two deposit accounts under the Payroll Operations Division\'s
Deposit Fund Account 14X6050(01) for savings bonds and 14X6275(01) for
state and local taxes.

Maintains a deposit account under the Payroll Operations Division\'s
Suspense Fund Account 14X6276.01. This account is used for deposit of
collections and subsequent disbursements, reissued checks, canceled
checks, and processing of deceased employee benefits.

**[CLIENT ACCOUNTING OFFICE CONTACTS]{.underline}**

**[FOR OFFICIAL CORRESPONDENCE]{.underline}**

African Development Foundation

Attention: Chiquita Stone-Evans

1400 I Street, NW, Suite 1000

Washington, DC 20005

\(202\) 673-3916 ext. 105 FAX (202) 673-5475

cstone@adf.gov

Bureau of Indian Affairs

Attention: Grayford Payne

2051 Mercator Drive

Reston, VA 20191

\(703\) 390-6558 FAX (703) 390-6570

Gaylord_Payne@bia.gov

Bureau of Land Management

Attention: Thomas Boyd

P O Box 25047

Denver, CO 80225-0047

\(303\) 236-8857 FAX (303) 236-6450

Thomas_Boyd@blm.gov

Bureau of Reclamation

Finance and Accounting Services

Attention: Efraim Escalante, D-7700

P O Box 25508

Denver, CO 80225

\(303\) 445-3420 FAX (303) 445-6495

EESCALANTE@do.usbr.gov

Chemical Safety and Hazard Board

Attention: Mark Bogdan

2175 K Street, NW, Suite C100

Washington, DC 20037

\(202\) 261-7678 FAX (202) 974-7649

Mark.Bogdan@csb.gov

Consumer Product Safety Commission

Attention: Barbara Preston

4330 East West Highway

Bethesda, MD 20814-4408

\(301\) 504-7198 FAX (301) 713-1535

Bpreston@cpsc.gov

Department of Education

Attention: Calik Jabarei

Room 2E108

400 Maryland Avenue, SW

Washington, DC 20202-0002

\(202\) 401-0534 FAX (202) 401-0520

<Calik.Jabarei@ed.gov>

Equal Employment Opportunity Commission

Attention: Jeffery Smith

1801 L Street, NW

Washington, DC 20257

\(202\) 663-4201 FAX (202) 663-4451

Jeffery.smith@eeoc.gov

Federal Labor Relations Authority

Attention: Rita Koch

607 14th Street, NW, Suite 430

Washington, DC 20424

\(202\) 218-7948 FAX (202) 482-6659

Rkoch@flra.gov

Federal Trade Commission

Attention: Diane Reinertson

Room 780, MS-774

600 Pennsylvania Avenue, NW

Washington, DC 20580

\(202\) 326-2051 FAX (202) 326-2329

dreinertson@ftc.gov

Fish and Wildlife Service

Division of Finance, MS-380

Attention: Michael Conkey

7333 W. Jefferson Avenue, Suite 300

Lakewood, CO 80235

\(303\) 984-6821 FAX (303) 969-5745

Michael_Conkey@fws.gov

Harry S. Truman Scholarship Foundation

c/o General Services Administration

Attention: Joe Banks

Chief, Accounts Payable Section

1500 E. Bannister Road

Kansas City, MO 64131

\(816\) 823-2702 FAX (816) 926-3642

JOE.BANKS@GSA.GOV

Holocaust Memorial Museum

Attention: Linda Schryer

100 Raoul Wallenburg Place, SW

Washington, DC 20224

(202)314-0347 FAX (202) 488-6183

Lschryer@ushmm.org

Inter-American Foundation

Attention: Robert Freeman

901 North Stuart Street

Arlington, VA 22203

\(703\) 306-4324 FAX (703) 306-4371

Rfreeman@iaf.gov

International Trade Commission

Office of Finance & Budget, Room 316

Attention: Patricia Katsouros

500 E Street, SW

Washington, DC 20436

\(202\) 205-2682 FAX (202) 205-1914

Pkatsouros@usitc.gov

James Madison Memorial

Fellowship Foundation

Attention: Steve Weiss

2000 K Street, NW, Suite 303

Washington, DC 20006

\(202\) 653-6109 FAX (202) 653-6045

sweiss@jamesmadison.com

Minerals Management Service

Attention: Delbert D. Matheson, MS-2310

381 Elden Street

Herndon, VA 22070

\(202\) 208-6264 FAX (202) 208-3213

Dmatheson@mms.gov

National Business Center

Products and Services Financial

Systems Division, D-2700

Attention: Vickie Borden

7301 W. Mansfield Avenue

Denver, CO 80235

\(303\) 969-7180 FAX (303) 969-7161

Vickie_L_Borden@nbc.gov

National Labor Relations Board

Attention: Karl Rohrbaugh

1099 14^th^ Street, NW

Washington, DC 20570-0001

\(202\) 273-4226 FAX (202) 273-2921

Karl.Rohrbaugh@nlrb.gov

National Park Service

Accounting Operations Division

Attention: John Madigan

P O Box 100000

Herndon, VA 20171-9998

\(703\) 487-9310 FAX (703) 487-9196

John_Madigan@nps.gov

National Transportation Safety Board

Attention: David Burgman

490 L'Enfant Plaza, SW

Wasington, DC 20594

\(202\) 314-6242 FAX (202) 314-6261

<burgmand@ntsb.gov>

Office of Aircraft Services

Attention: Barbara Mahaffey

P O Box 15428

Boise, ID 83715-9998

\(208\) 433-5035 FAX (208) 433-5043

Barbara_mahaffey@oas.gov

Office of Navajo and Hopi Indian Relocation

Attention: Nancy Thomas

201 E. Birch

P O Box KK

Flagstaff, AZ 86002

\(928\) 779-2721 ext. 149 FAX (928) 213-9983

<Nancy_Thomas@nhi.gov>

Office of Special Trustee for American Indians

Attention: Mary Grate-Pyos

MIB, MS 5141A

1849 C Street, NW

Washington, DC 20240

\(202\) 219-1341 FAX (202) 208-7545

Mary_Grate@ios.doi.gov

Office of Surface Mining

Attention: Esther Horst

DFC, Building 20, Room B2005

P O Box 25065

Denver, CO 80225

\(303\) 326-0330 ext. 301 FAX (303) 326-0340

Ehorst@osm.gov

Office of the Inspector General

Attention: Michael F. Wood

MIB, MS-5341

1849 C Street, NW

Washington, DC 20240

\(202\) 219-1639 FAX (202) 208-6062

Michael_Wood@oig.doi.gov

Office of the Secretary/Office of the Solicitor

Attention: Ron Simpson

MIB, MS 1313

1849 C Street, NW

Washington, DC 20240

\(202\) 208-1423 FAX (202) 208-4719

Ron_N_Simpson@nbc.gov

Overseas Private Investment Corporation

Financial Management Statistical Review

Attention: Sheryl Swisher

1100 New York Avenue, NW

Washington, DC 20527

\(202\) 336-8739 FAX (202) 408-9862

<sswis@opic.gov>

Pension Benefit Guaranty Corporation

Financial Operations Department, Suite 6307

Attention: Tanya Jones

1200 K Street, NW

Washington, DC 20005-4026

\(202\) 326-4062 ext. 3849 FAX (202) 326-4169

Jones.Tanya@pbgc.gov

Presidio Trust

Attention: James Lechleitner

P O Box 29052

San Francisco, CA 94129-0052

\(415\) 561-5405 FAX (415) 561-5360

jlechleitner@presidiotrust.gov

Securities and Exchange Commission

Operations Center, Stop 0-3

Attention: Darrell Dockery

6432 General Green Way

Alexandria, VA 22312

\(202\) 942-0349 FAX (703) 914-0172

DockeryD@sec.gov

Selective Service System

Attention: Carlo Verdino, Room 416

1515 Wilson Boulevard

Arlington, VA 22209-2425

\(703\) 605-4022 FAX (703) 605-4030

cverdino@sss.gov

U.S. Geological Survey

National Center, MS-270

Attention: Roberta Bennett

12201 Sunrise Valley Drive

Reston, VA 20192

\(703\) 648-7609 FAX (703) 648-4112

rbennett@usgs.gov

U.S. Trade and Development Agency

Attention: Carolyn Hum, Suite 1600

1000 Wilson Boulevard

Arlington, VA 22209-3901

\(703\) 875-4296 FAX (703) 875-4099

chum@tda.gov

Utah Reclamation Mitigation and

Conservation Commission

c/o Bureau of Reclamation, D-7711

Attention: Ed Abreo

P O Box 25508

Denver, CO 80225

\(303\) 445-3423 FAX (303) 445-6495

EOBREO@do.usbr.gov

**[CLIENT ACCOUNTING OFFICE CONTACTS]{.underline}**

**[FOR DAY-TO-DAY OPERATIONS]{.underline}**

African Development Foundation

Attention: Vickie Gentry

1401 I Street, NW

Washington, DC 20005

\(202\) 673-3916 ext. 123

FAX (202) 673-5475

Bureau of Indian Affairs

Attention: David Keel

2051 Mercator Drive

Reston, VA 20191

\(703\) 390-6526

Bureau of Land Management

Attention: Linda Lacen

DFC, Building 50, BC-641

P O Box 25047

Denver, CO 80225

\(303\) 236-6607

FAX (303) 236-7124

Bureau of Reclamation

Finance and Accounting Services

Attention: Sherry Oren

DFC, Building 67

P O Box 25508

Denver, CO 80225

\(303\) 445-3448

FAX (303) 445-6496

Chemical Safety and Hazard Board

Financial Operations Staff, Suite C100

Attention: Mark Bogdan

2175 K Street, NW

Washington, DC 20037

\(202\) 261-7678

FAX (202) 974-7649

Consumer Product Safety Commission

Attention: Gene Barber

4330 East-West Highway

Bethesda, MD 20814-4408

\(301\) 504-7203

FAX (301) 713-1535

Department of Education

Attention: Elliot Prissman

Federal Building 6, Room #4E109

400 Maryland Avenue, SW

Washington, DC 20202-0002

\(202\) 401-3639

Equal Employment Opportunity Commission

Attention: Ace Stader

1801 L Street, NW

Washington, DC 20507

\(202\) 663-4353

FAX (202) 663-7139

Federal Labor Relations Authority

Budget and Finance, 4tth Floor, Suite 430

Attention: Joan Hicks

607 14th Street, NW

Washington, DC 20424

\(202\) 482-6690 X429

FAX (202) 482-6659

Federal Trade Commission

Finance Branch, Room 780, MS-774

Attention: Melinda Bear

Room 780, MS 774

6th & Pennsylvania Avenue, NW

Washington, DC 20580

\(202\) 326-2324

FAX (202) 326-2329

Fish and Wildlife Service/YCC

Attention: Ann Alley

P O Box 272060

Denver, CO 80227

\(303\) 984-6833

FAX (303) 969-5745

Harry S. Truman Scholarship Foundation

Attention: Nora Talbot, MS-2300

381 Eldon Street

Herndon, VA 20170

\(703\) 787-1424

FAX (703) 787-1127

Inter-American Foundation

Budget Office, 10^th^ Floor

Attention: Robert Freeman

901 North Stuart Street

Arlington, VA 22203

\(703\) 306-4324

FAX (703) 306-4371

International Trade Commission

Office of Finance and Budget

Attention: Mira Smith, Room 316

500 E Street, SW

Washington, DC 20436

\(202\) 205-2685

FAX (202) 205-1914

James Madison Memorial Fellowship Foundation

Attention: Steve Weiss

2000 K Street, NW

Washington, DC 20006

\(202\) 653-6109

FAX (202) 653-6045

Minerals Management Service

Attention: Brenda Owens

381 Elden Street

Herndon, VA 20170

\(703\) 787-1254

FAX (703) 787-1246

National Labor Relations Board

Attention: Karl Rohrbaugh

1099 14^th^ Street, NW

Washington, DC 20570-0001

\(202\) 273-4226

FAX (202) 273-2921

National Park Service/YCC

Attention: Joyce Lombardo

P O Box 100000

Herndon, VA 20171-9998

\(703\) 487-9045

FAX (703) 487-9196

National Transportation Safety Board

Office of Financial Management

Attention: William Mills (CFO-20)

490 L'Enfant Plaza, SW

Washington, DC 20594

\(202\) 314-6265

FAX (202) 314 -6261

Office of Aircraft Services

Attention: Barbara Mahaffey

P O Box 15428

Boise, ID 83715-9998

\(208\) 387-5755

FAX (208) 387-5780

Office of Navajo and Hopi Indian Relocation

Attention: Nancy Thomas

201 East Birch

P O Box KK

Flagstaff, AZ 86002

\(928\) 779-2721 ext. 149

FAX (928) 213-9983

Office of Special Trustee for American Indians

Attention: Kathy Laws, D-2760

7301 W. Mansfield Avenue

Denver, CO 80235

\(303\) 969-7780 ext. 2533

Office of Surface Mining

Attention: Rosann McKinney

DFC, Building 20, Room B2005

P O Box 25065

Denver, CO 80225

\(303\) 236-0330 X275

FAX (303) 236-0340

Office of the Inspector General

Attention: Kae Betz, D2960

7301 W. Mansfield Avenue

Denver, CO 80235

\(303\) 969-2408

FAX (303) 969-7351

Office of the Secretary/Office of the Solicitor

Attention: Carol Gegen, D-2960

7301 W. Mansfield Avenue

Denver, CO 80235

\(303\) 969-7104

FAX (303) 969-7351

Overseas Private Investment Corporation

Accounting and Budget Execution

Attention: Joanne Dant

1100 New York Avenue, NW

Washington, DC 20527

\(202\) 336-8751

FAX (202) 408-9862

Pension Benefit Guaranty Corporation

Financial Operations Department

Attention: Tai Westerman

1200 K Street, NW, Suite 640

Washington, DC 20005-4026

\(202\) 326-4062, ext. 3534

FAX (202) 326-4169

Presidio Trust

Attention: John Guz

P O Box 29052

San Francisco, CA 94129-2252

\(415\) 561-5431

FAX (415) 561-5303

Securities and Exchange Commission

Attention: Bonnie Beard, MS-#0-1

6432 General Green Way

Alexandria, VA 22312

\(202\) 942-0389

Selective Service Systems

Attention: Normagene Bennett

1515 Wilson Boulevard, Room 416

Arlington, VA 22209-2425

\(703\) 605-4021

FAX (703) 605-4030

U.S. Geological Survey

Accounting, MS-270

Attention: June Hearne

12201 Sunrise Valley Drive

Reston, VA 22092

\(703\) 648-7686

FAX (703) 648-4112

U.S. Trade and Development Agency

Attention: Carolyn Hum, Suite 300

1621 North Kent Street

Arlington, VA 22209-2131

\(703\) 875-4296

Utah Reclamation Mitigation and

Conservation Commission

c/o Bureau of Reclamation

Attention: Sally Cresci, D-7700

P O Box 25508

Denver, CO 80225

\(303\) 445-2786

FAX (303) 445-6496

### ADDRESSES

(For net pay destination, Savings Bonds, Leave and Earnings Statements,

TSP Participant Statements, W-2s, and other official correspondence.)

[General Information]{.underline}:

An official mailing address and net pay destination (address or
Electronic Funds Transfer) is required for [ALL]{.underline} employees.

***[Client]{.underline}***

[Employee]{.underline}:

Completes the \"Request for Official Mailing Address\" (see Appendix,
Page A‑6) and submits it to the timekeeper, Payroll Coordinator, or
Personnel Office for processing.

The purpose of this form is to establish/change:

1\. Official mailing address.

2\. Bond mailing address.

3\. Net pay destination.

NOTE: Once an employee's record is established in the FPPS system, they
will receive an EMPLOYEE EXPRESS (EE) PIN number from OPM, if their
agency participates in the EE program. The Office of Personnel
Management in Macon, Georgia (OPM-Macon), mails PINS to the employee
about two weeks after the employee enters on duty. Once the employee
receives his/her PIN they are allowed to make the above changes by
accessing the EE system. If an employee loses for forgets their PIN, a
replacement can be obtained by calling the OPM-Macon Help Desk at (478)
757-3030 and choosing the PIN option or by using Employee Express on the
web site and making a PIN request on-line. For security reasons, the
Help Desk will not issue and mail a new PIN to any address other than
the official one on file. Ensure that your Servicing Personnel/Payroll
Office has your current mailing address on file.

Once you receive your PIN, you can change it by choosing the PIN option
on the EE menu. It is recommended that you change your PIN to something
easy to remember and safeguard it against unauthorized access and use.

[Servicing Personnel Office]{.underline}:

Verifies addresses using the United States Postal Service web site at
www.usps.gov.

When updating an address in FPPS, **[do not]{.underline}** use
punctuation marks.

Enters address information into the computer system through the
ADIN/ADCG command. (Addresses can be changed on separated employees.)

NOTE: The mailing address of employees residing in a U.S. possession,
e.g., Puerto Rico, Virgin Islands, Guam, etc., must be entered in the
ADIN/ADCG command. Do NOT enter an X on the line that says, If
address is in a Foreign Country, Type X here. U.S. possessions are not
considered foreign addresses.

NOTE: Net pay destination includes both EFT and hard copy checks.

**[ADDRESS LABEL FILE UPDATES]{.underline}**

[General Information]{.underline}:

The Address Label File Update form is used to request changes,
additions, and deletions to the address label file. A copy of this form
is shown in the Appendix, page A‑11. Client offices can copy as needed.

The address labels are used to mail written correspondence and
documentation to Servicing Personnel Offices, Payroll Coordinators,
Accounting Office contacts, and User Group Team members.

***[Client]{.underline}***

[Client Office]{.underline}:

Prepares the Address Label File Update form (see Appendix, page A-11)
and forwards it to the Payroll Operations Division, D-2605.

***[Payroll Operations Division]{.underline}***

[Customer Service Office]{.underline}:

Processes requests for changes, additions, and deletions for the
Servicing Personnel Office, Payroll Coordinators, Client Accounting
Office contacts, and User Group Team members on the address label file.

**[ADVANCE ANNUAL OR SICK LEAVE]{.underline}**

[General Information]{.underline}:

Follow your agency policy when advancing leave. No documentation for
advanced annual or sick leave is required by Payroll Operations
Division. All authorizations should be [retained in the field
office]{.underline} for 3 years or until a General Accounting Office
audit, whichever occurs first.

***Annual Leave**:* The amount of annual leave that may be advanced is
limited to the amount of annual leave an employee would accrue in the
remainder of the leave year; or in the remainder of their appointment,
if their not-to-exceed date is prior to the end of the leave year.

***Sick Leave:*** At the discretion of the agency, a maximum of 30 days
of sick leave may be advanced to an employee with a medical emergency or
for purposes related to the adoption of a child. A maximum of 5 days of
sick leave may be advanced for family care or bereavement purposes.

***[Client]{.underline}***

[Timekeeper]{.underline}:

Enter the number of hours and type of leave advanced through the T&A
Entry/Change Screen.

Type Y on the Advance Leave Command line.

Type the number of hours advanced and type of leave on the pop-up
window.

[Supervisor]{.underline}:

Certifies the Time and Attendance record which contains the advanced
leave requested.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Enters a one-time adjustment (OTA) for advance leave into the FPPS
system.

**[ADVANCE OF SALARY]{.underline}**

(Overseas Assignment)

[General Information]{.underline}:

An employee embarking upon an overseas assignment is entitled to an
advance of salary. In addition, advance of salary to new employees is
also authorized under certain conditions (see Page 15). No other types
of advance salary payments will be performed by the Payroll Operations
Division.

Upon receipt of employee\'s written request from the bureau/agency, the
Payroll Operations Division generates an advance payment. Payroll\'s
Suspense Account, 14X6276.01, is temporarily charged for these funds
until they are recovered from the employee\'s agency. Review and
Analysis Branch recovers the advance salary charges by billing the
Client Accounting Office through IPAC.

Repayment of the salary advance is accomplished by payroll deductions.
The bureau/

agency receives credit for the repayment via the labor cost file.

***[Client]{.underline}***

[Employee]{.underline}:

Makes written request to the agency for an advance of salary prior to
embarking upon an overseas assignment, specifying the number of payroll
deductions to be made to collect this advance and the pay period such
deductions are to begin.

[Servicing Personnel Office or Client Accounting Office]{.underline}:

Forwards authorization for issuance of advance salary check, including
employee\'s written request, to the appropriate Payroll Processing
Group.

Designates number of payroll deductions to be made to collect this
advance and the pay period such deductions are to begin.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Receives request from the Payroll Operations Branch to make collections
for advance pay.

Encodes payroll deduction to collect this advance.

Adjusts employee wages to reflect the unpaid portion if the collection
is not completed within the pay year that the advance was made.

[Payroll Processing Group]{.underline}:

Processes advance salary check upon receipt of the request from the
Servicing Personnel Office.

**[ADVANCE OF SALARY]{.underline}**

(New Employees)

[General Information]{.underline}:

Advance of salary to newly appointed employees is authorized under
certain conditions. (See page 13 for advance of salary to employees
embarking upon an overseas assignment.) No other types of advance salary
payment will be performed by the Payroll Operations Division. POD will
not be able to pay the advance salary payment until the employee's
appointment action has been completed in FPPS.

Agencies may make advance payments of basic pay, covering not more than
two pay periods, to individuals who are newly appointed to a position in
the agency including student employees, or a new appointment following a
break in service of at least 90 days. (5 CFR, Subpart B)

Employees who receive an advance in pay will repay the advance within
**14 pay periods** from the date advance is paid. Repayment will be by
installment deductions from salary via payroll deductions. The
repayments will begin on the pay period that was stated on the Loan
Repayment Agreement form (see Appendix, page A-25). Employees may repay
the advance salary in full at any time before the deductions begin, by
sending payments to the payroll provider at the following address:
Department of the Interior, National Business Center, Payroll Operations
Division, D-2613, P O Box 272030, Denver, CO 80227. Checks should be
made payable to DOI-NBC.

NOTE: Because of tax liability complications, it is strongly advised
that the advance be repaid in the same tax year as it is given. If part
or the total advance remains unpaid at the end of the tax year, the
unpaid amount will be adjusted to allow for inclusion of federal, state,
OASDI, and Medicare taxes. This adjusted amount will increase the
employee's taxable earning for the current year. The installment
payments will also increase in the subsequent year to repay the federal
and state taxes withheld from the adjusted amount, meaning the amount to
be repaid will be more than what was actually received. Repayments that
occur in the second year may be deductible as miscellaneous deductions
on the employee's tax return, **if** he/she itemizes and exceeds the 2%
allowable amount for miscellaneous deductions.

***[Client]{.underline}***

[Employee]{.underline}:

Makes a written request to the Servicing Personnel Office for an advance
of salary and signs a Loan Repayment Agreement (see Appendix, page
A-25).

[Servicing Personnel Office]{.underline}:

Provides information/advice on advances of pay to management and
employee.

Authorizes advance pay and requests payroll to issue a supplemental
check for the advance of pay.

Establishes the loan repayment schedule via payroll deductions, with the
employee\'s concurrence.

Secures employee\'s signature on repayment agreement. (Appendix, page
A-25)

Forwards copy of Loan Repayment Agreement to the Debt Management Branch,
D-2640.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Branch]{.underline}:

Processes request for supplemental check to be issued to employee.

[Debt Management Branch]{.underline}:

Makes payroll deductions as authorized by the loan repayment schedule.

Adjusts employee's gross income and tax records in the event an
unliquidated loan amount is waived or written off by the Client
Accounting Office.

**[AGENCY REPORTING REQUIREMENTS]{.underline}**

[General Information]{.underline}:

Responsibility for agency reporting from payroll data for the following
reports will be as indicated:

Report 1 ‑ Work Years and Personnel Cost Report (OMB Circular A93)

Report A ‑ Basic and Premium Work Years and Pay

Report B ‑ Leave Earned and Used

Report 2 ‑ Payroll Savings Bond Report

Report 3 ‑ Office of Workers\' Compensation Program Report

Report 4 ‑ Semiannual Headcount Report (OPM Form 1523)

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

> Report 1A ‑ Provides additional A93 data to the Review and Analysis
> Branch, D-2611, for items that are not paid through the payroll system
> (i.e., unemployment compensation).

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

> Report 1 ‑ Receives A93 report directly from FPPS for review and
> submits report to OPM. Report 1A is due November 16; Report 1B on
> March 1.
>
> Report 2 ‑ Prepares and submits to Agency for periods ending March 31
> and September 30.
>
> Report 3 ‑ Forwards quarterly one copy of the report with summary to
> the Department of Labor.
>
> Report 4 ‑ Reconciles Semiannual Headcount Report with
> SF-2812/SF-2812A, certifies correctness of report, and submits report
> to OPM.

**[ALTERNATIVE WORK SCHEDULE]{.underline}**

**(T&A Message Code \"AW\")**

[General Information]{.underline}:

Changes to the Fair Labor Standards Act (FLSA) were prescribed in the
Federal Employees Pay and Comparability Act (FEPCA) of 1990.

A Time and Attendance (T&A) message code \"AW\" has been established for
the full-time employee working an occasional Alternative Work Schedule.

Message code \"AW\" must be recorded on a Time & Attendance report when
a full-time employee\'s official work schedule of record (established by
the personnel office and recorded in the employee\'s master file in the
FPPS system) is a straight eight hours per day, forty hours per week,
but the employee is temporarily authorized to work an Alternative Work
Schedule. Examples of the AWS schedule could be four 10-hour days; a
5-4/9 schedule of eight 9-hour days, one 8-hour day, and one day off in
a biweekly pay period; a tour that varies day-by-day which may or may
not equal forty hours per week, etc. In these instances, the employee\'s
time is recorded on their Time & Attendance report as worked, often
exceeding eight hours of regular work in any given day or exceeding
forty hours in a given week.

The AW message should also be recorded on the T&A when an employee
assigned to an Alternative Work Schedule is temporarily changed to a
basic 8-hour day/40 hour workweek (e.g., employee attends a training
session).

When the message code \"AW\" is used on the T&A report, the system will
**override** the established tour of duty in the employee\'s official
personnel record in FPPS. The override will directly affect the FLSA
calculation of pay for the nonexempt employee and Title 5 calculation of
pay for the exempt employee by removing them from the calculation method
applied to a straight 40/40 work schedule.

If the tour of duty changes for three or more consecutive pay periods,
consult your servicing personnel office since a personnel action will be
required to change the employee\'s tour of duty to a Alternate Work
Schedule status.

***[Client]{.underline}***

[Timekeeper:]{.underline}

Records AW in the message code area on each applicable Time &
Attendance report.

**[AUTHORIZATIONS]{.underline}**

[General Information]{.underline}:

The General Accounting Office regulations stipulate that supporting
authorization/

documentation for pay allowances and leave will be retained for 3 years
or until an audit has been completed, whichever occurs first. [Such
authorizations/ documentation are retained at the field
office]{.underline}, e.g., overtime authorizations, hazard and
environmental authorizations, military orders, jury duty certifications,
and SF‑71\'s (Application for Leave).

***[Client]{.underline}***

[Timekeeper]{.underline}:

Records daily hours on the Time and Attendance Report with the
appropriate pay codes, but does [not]{.underline} note the supporting
authorization in the message area.

Retains supporting document as directed by the supervisor.

[Supervisor]{.underline}:

Certifies that the Time and Attendance Report is correct and the hours
reported are authorized in accordance with applicable statutes and
regulations.

**[BACK PAY, EEO SETTLEMENTS, MSPB SETTLEMENT,]{.underline}**

**[AND NEGOTIATED SETTLEMENT PAYMENTS]{.underline}**

[General Information]{.underline}:

Back pay, EEO Settlements, MSPB Settlements, and Negotiated Settlement
Payments may include several components, including back pay, back leave,
compensable damages, and other damages. The nature of the payment
determines whether it must be reported to the Internal Revenue Service,
and whether it is subject to tax withholding. The Payroll Operations
Division is responsible for making all payments that must be reported on
the employee's Wage and Tax Statement, Form W-2, and for computing,
paying, and reporting interest when related to wages. The Client
Accounting Office is responsible for making all other payments and for
preparing Form 1099-MISC, if required. It is the responsibility of the
submitting office, in consultation with the Office of the Solicitor or
Office of General Counsel, to determine if the payment is reportable on
the Form W-2, Form 1099-MISC, or neither.

***[Client]{.underline}***

[Servicing Personnel Office/EEO Office]{.underline}:

Creates an employee master record when necessary to accomplish
settlement payments.

If reportable on the Form W-2:

> Forwards the following documentation, if applicable, with a
> Transmittal Sheet form (see Appendix, page A‑5) in a sealed envelope
> marked confidential to the Payroll Operations Division, Attention:
> Payroll Operations Specialist, and appropriate mail code, to initiate
> settlement procedures:

-   Copy of signed settlement, agreement, or resolution

-   DD/EFT information for deposit of funds or mailing address for check

-   Statement indicating what portion of the settlement is to be
    reported on the Form W-2

-   Statement of whether interest is to be paid, and to what date, if
    not payment date

> *Note: If interest is payable on a lump sum settlement amount,
> direction must be provided concerning the allocation of the lump sum
> amount to specific pay periods. This is required since the
> OPM-provided interest calculation programs compute interest on a pay
> period basis.*

-   Cost structure for payment

-   Statement of any interim earnings, including unemployment
    compensation indicating gross amount for each year of the back pay
    period

-   All SF‑50\'s, Notification of Personnel Action, applicable to the
    settlement and corrected SF-50's for existing subsequent actions

-   Statement from employee regarding Health Benefits and Thrift Savings
    deductions

-   Information on any withdrawal of retirement funds or receipt of
    retirement annuity

-   Statement explaining the type of hours to be paid, if premium hours
    are included show exact days, hours, and type

NOTE: Transmittal of these documents to the regular servicing Payroll
Group will delay payments. Forward documents to the Payroll Operations
Specialist at the mail code indicated below for your agency:

Department of the Interior

National Business Center

Payroll Operations Division

Attention: Mail Code (see list below)

P O Box 272030

Denver, CO 80227-9030

Section 1, Mail Code **D-2661**

ADF, BIA, CSB, EDU, FLRA, FWS, IAF, JMF, SOL, SSS, TDA

Section 2, Mail Code **D-2662**

EX, HD, HST, MMS, NPS, OSM, PTR, SEC

Section 3, Mail Code **D-2663**

BLM, BOR, EEOC, FTC, ITC, OAS, OIG, ONHR, OPIC, PBGC, OS, USGS, UT, YCC

Section 4, Mail Code **D-2664**

> NLRB, NTSB

If some or all of the payable amount is not reportable on the Form W-2:

> Forwards the following documentation to the Client Accounting Office:

-   Copy of signed settlement, agreement, or resolution

-   DD/EFT information or mailing address for check

-   Statement indicating what portion of the settlement is to be paid by
    the Client Accounting Office, and what portion is reportable on the
    Form 1099-MISC

-   Statement of whether interest is to be paid

-   Cost structure for payment

[Client Accounting Office]{.underline}:

Issues a miscellaneous payment for the amount designated in the
settlement.

Issues Form 1099-MISC for the portion of the settlement that is taxable
income, but not wage related. Issues Form 1099-INT for any interest paid
on that amount.

Issues a miscellaneous payment for legal fees, if specified in the
settlement.

[Employee]{.underline}:

Files tax return including amounts reported on Form W-2, Form 1099-MISC,
and Form 1099-INT in accordance with Internal Revenue Service
publications.

Settles any legal fees that he/she incurred during the settlement
proceedings if the Client agency has not agreed to pay them.

Provides written state of the amount and tax year of any replacement
earning received during the back pay period.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Specialist]{.underline}:

Researches back pay and EEO settlement matters and prepares formal
communications.

Compiles the salary and benefit data, including applicable interest, to
process the back pay.

Maintains follow‑up with the field office for retroactive Time and
Attendance Reports, if applicable.

Enters the necessary corrective data into the computer system and
interest payment, if applicable.

Provides Benefit Processing Group with copy of retirement. Also provides
itemized TSP calculations, if not itemized by FPPS system.

Verifies payment of the back pay award wages and adjustment of leave
accounts through the computer system. These wages and hours will be
reflected on the leave and earnings statement and Wage and Tax
Statement, Form W‑2.

Allocates Social Security Wages to applicable year(s) if payment
qualifies as \"Back Pay Under a Statute\".

Compiles non-taxable salary on cases filed under IRS ruling 26 U.S.C.
104(a)(2). Calculates retirement, life insurance, and other applicable
benefit deductions on these cases.

[Review and Analysis Branch]{.underline}:

Receives and redeposits the remittance of retirement credits, if any.
Prepares, assembles, and submits documentation to OPM. Notifies the
Payroll Operations Specialist of the completed action.

Issues Form 1099‑INT for the interest portion of the back pay award, if
applicable.

Prepares Allocation of Wages Report to the Client for those payments
qualifying as \"Back Pay Under a Statute\" on Form W-2C.

[Benefit Processing Group]{.underline}:

For active employees, makes necessary corrections to retirement record
to make employee whole and accurately reflects conditions of
settlement/back pay. For separated employees, submits corrected
SF-2806/SF-3100 that reflects conditions of settlement/back pay to OPM.

Assures that all TSP payments are correctly deposited in the employee's
TSP account.

Assures that Health Benefit Enrollment is properly recorded with
provider.

Charges the Client Accounting Office for the lost earnings via IPAC.

**[BILLS FOR COLLECTION AND GOVERNMENT INDEBTEDNESS]{.underline}**

**I. [Debts Generated from Pay]{.underline}**

[General Information]{.underline}:

Bills for Collection for payroll-related debt of active client
employees, management of such debt, and subsequent collections are
functions of the Payroll Operations Division (POD). Accounts receivable
for these debts are a function of the Client Accounting Offices (CAO),
with information provided by the POD using several methods as follows:

Debts generated by salary overpayments and health benefits are
identified systemically. A properly costed receivable is processed using
a system-created debt identification (ID) number to the CAO via the
labor cost interface.

Debts arising from recertified checks (replacement checks issued prior
to Treasury cancellation confirmation) are identified systemically at
the time the recertified check is issued. A properly costed receivable
is processed using a system-created debt ID number to the CAO via the
labor cost interface.

Debts caused by double negotiation of checks (when both the original
and the recertified checks are cashed by the employee) will be
identified as a recertified check on the labor cost file, unless a
Treasury credit has already been processed then the debt would be
identified via report.

Debts caused by deductions not being taken from an employee's pay
because of insufficient funds for such items as quarters or electricity
are processed by POD only. No CAO receivable is created, but collected
interest and penalty may be identified to the CAO via report.

Debts for salary advances are identified and assigned a debt ID by the
CAO and passed to the POD. Bill cancellations, modifications, and
changes in status will be identified to CAO via report. Interest,
penalty, and administrative charges (IPA) will not be accrued
separately, but will be passed to CAO's via labor cost as a single
accrual/collection event.

EXCEPTION: Debts caused by administrative errors that are less than \$50
will be collected in the pay period that they are identified. The
employee will be provided with written notification of the collection.

Debts identified within four pay periods and are more than \$50 will be
collected in the following pay periods at a rate of 15% of disposable
pay. The employee will be provided written notification of the debt and
scheduled deductions, along with the name and telephone number of the
person to whom they may protect the debt.

**A. [Erroneous Payments]{.underline}**

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Performs cost analysis to determine minimum bill amount. Updates and
publishes the analysis and results not less than annually for the CAO's
and the agency's Office of Financial Management. Applies the minimum
standard when deciding whether to bill or to pursue remaining balances
when payment and accrual cross in the mail (write offs).

Produces bills to employees, offering all appropriate due process
rights. Mails bills to the official mailing address contained in the
employee record. Assigns debt ID's to debts and processes receivable
transactions to CAO's via the labor cost interface.

Modifies bill amounts for errors, year-end tax increases to debtor
liability, and for write offs described above.

Cancels bills that are erroneous or not legally sustainable upon
notification and/or documentation.

Notifies debtors of the intent to effect salary offset, if a
satisfactory repayment agreement is not reached within 30 days. Absent
payment in full or a repayment agreement within 30 days, promptly
initiates salary offset in the maximum amount allowed by law or by union
agreement, whichever is less.

Accrues interest and penalty charges as appropriate. Suspends accruals
during the period of consideration for hearings and waivers.

Forwards requests for waivers received from debtors to the Review and
Analysis Branch. Upon receipt of timely petition, refrains from
initiating collection proceedings until after the waiver decision is
received.

Negotiates repayment schedules with debtor, following the guidelines
under 31 CFR, Chapter IX, Part 901.8, the Debt Collection Improvement
Act and other federal guidlelines.

Forwards all requests for compromise to the appropriate CAO for
decision. Adjusts billing records when notified by the CAO of an
approved compromise.

Suspends collection activities for waivable debts during the period of
consideration.

Terminates collection action (write off) on debt balances that are not
cost effective to pursue.

Accepts payroll deductions and checks for debt repayment. Processes
collection transactions identified by debt ID and separately identified
to principal, interest, and penalty as appropriate to CAO's via the
labor cost interface. Updates employee records for taxes.

Transmits to CAO's all bill and collection records for employees who
separate or retire. Notifies CAO of collections and payments that are
processed after the debt has been transferred.

[Review and Analysis Branch]{.underline}:

Approves or disapproves requests for waiver of erroneous payment to
employee or if appropriate forwards them to the agency's Office of
Hearings and Appeals for a decision. In this capacity, follows the rules
in 4 CFR, Parts 91 and 92, for making waiver decisions and for advising
debtors of their appeal rights when requests are disapproved. Maintains
reports of the agency. Maintains Register of Waivers information.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Receives labor cost interface of debt initiations. Maintains accounts
receivable records.

Receives billing and collection reports. Updates receivables for
modifications, IPA accruals/collections and write offs.

Makes decision on compromise requests. Forwards decisions to: Department
of the Interior, National Business Center, Payroll Operations Division,
Attention: D-2640, P O Box 272030, Denver, CO 80227-9030.

Receives labor cost interface deduction transactions. Updates
receivables for collections of principal and IPA.

Notifies POD when a separated employee repays a salary debt that was
outstanding at the time of separation

**B. [Health Benefits]{.underline}**

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Identifies and submits a Request for Bill for Collection to the Debt
Management Branch for intermittent employees with health benefits each
pay period who had insufficient pay for withholding of health benefits
premiums.

Notifies Servicing Personnel Office via E-mail of need to provide
election letter to employee.

[Debt Management Branch]{.underline}:

Assigns debt ID's to debts and processes receivable transactions to
CAO's via labor cost interface.

Receives a copy of employee's Notice of Intent Agreement of health
benefits cancellation/

continuation and payment option.

Recovers previous deductions for employees who choose to terminate
health benefits.

Monitors duty status and/or debt repayment for employees who choose to
continue health benefits during non-pay or insufficient pay periods.

Accepts payroll deductions, checks, and credit cards for debt repayment.
Processes collection transactions identified by debt ID, separately
identified to principal, interest, and penalty as appropriate to CAO's
via the labor cost interface.

Transmits to CAO's all bill and collection records for employees who
separate or retire. Notifies CAO of collections and payments that are
processed after the debt has been transferred.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Receives labor cost interface of debt initiations. Maintains accounts
receivable records.

Receives billing and collection reports. Updates receivables for
modifications, IPA accruals/collections, and write offs.

Makes decision on compromise requests. Forwards decisions to: Department
of the Interior, National Business Center, Payroll Operations Division,
Attention: D-2640, P O Box 272030, Denver, CO 80227-9030.

[Servicing Personnel Office]{.underline}:

Receives FPPS report and E-mail listing employees whose pay is
insufficient to cover their health benefits deduction.

Provides election letter to employee offering the option to discontinue
health benefits, to continue health benefits and to pay biweekly, or to
continue health benefits and pay by additional payroll deduction upon
return to a sufficient pay status.

Transmits copy of completed election letter to POD at above address.

**C. [Insufficient Funds]{.underline}**

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Performs cost analysis to determine minimum bill amount. Updates and
publishes the analysis and results not less than annually for the CAO's
and the agency's Office of Financial Management. Applies the minimum
standard when deciding whether to bill or pursue remaining balances when
payment and accrual cross in the mail (write offs).

Produces bills to employees, offering all appropriate due process
rights. Mails bills to the official mailing address contained in the
employee record.

Modifies bill amounts for errors, year-end tax increases to debtor
liability, and write offs, described above.

Cancels bills that are erroneous or not legally sustainable upon
notification and/or documentation.

Notifies debtors of the intent to effect salary offset if a satisfactory
repayment agreement is not reached within 30 days. Absent payment in
full or a repayment agreement within 30 days, promptly initiates salary
offset in the maximum amount allowed by law or by union agreement,
whichever is less.

Accrues interest and penalty charges as appropriate. Suspends accruals
during the period of consideration for hearings and waivers.

Forwards requests for waivers received from debtors to the Review and
Analysis Branch. Upon receipt of a timely petition, refrains from
initiating collection proceedings until after the waiver decision is
received.

Follows the guidelines in 4 CFR, Paragraph 102.11, in negotiating
repayment schedules (preferably effected by payroll deduction) with
debtors.

Forwards all requests for compromise to the applicable CAO for decision.
Adjusts billing records when notified by CAO's of an approved
compromise.

Suspends collection activities for waivable debts during the period of
consideration.

Negotiates repayment schedule with debtor, following the guidelines
under 31 CFR, Chapter IX, Part 901.8, the Debt Collection Improvement
Act and other federal guidelines.

Accepts payroll deductions and checks for debt repayment. Processes
collection transactions as a normal (not debt collection) deduction,
with no identification by debt ID, via the labor cost interface.

Identifies interest and penalty as appropriate to CAO's via report.

Transmits to CAO's all bill and collection records for employees who
separate or retire. Notifies CAO of collections and payments that are
processed after the debt has been transferred.

[Review and Analysis Branch]{.underline}:

Approves or disapproves all erroneous payment of pay waiver requests or
if appropriate forwards them to the agency's Office of Hearings and
Appeals for a decision. In this capacity, follows the rules in 4 CFR,
Parts 91 and 92, for making waiver decisions and for advising debtors
whose requests are disapproved of their appeal rights. Maintains reports
of the agency. Provides Register of Waivers information to the agency's
Office of Financial Management.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Receives hard copy report of debt initiations. Maintains accounts
receivable records.

Receives billing and collection reports. Updates receivables for
modifications, IPA accruals/

collections, and write offs.

Makes decision on compromise requests. Forwards decisions to: Department
of the Interior, National Business Center, Payroll Operations Division,
Attention: D-2640, P O Box 272030, Denver, CO 80227-9030.

**D. [Double Negotiated Checks]{.underline}**

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Charges CAO via IPAC identified by bill ID and with costing information.

Performs cost analysis to determine minimum bill amount. Updates and
publishes the analysis and results not less than annually for CAO's and
the agency's Office of Financial Management. Applies the minimum
standard when deciding whether to bill or pursue remaining balances when
payment and accrual cross in the mail (write offs).

Produces bills to employees, offering all appropriate due process
rights. Mails bills to the official mailing address contained in the
employee record. Assigns debt ID's to debts and processes receivable
transactions to CAO's via the labor cost interface.

Modifies bill amounts for errors, year-end tax increases to debtor
liability, and write offs, described above.

Cancels bills that are erroneous or not legally sustainable upon
notification and/or documentation.

Notifies debtors of the intent to effect salary offset if a satisfactory
repayment agreement is not reached within 30 days. Absent payment in
full or a repayment agreement within 30 days, promptly initiates salary
offset in the maximum amount allowed by law or by union agreement,
whichever is less.

Accrues interest and penalty charges as appropriate. Suspends accruals
during the period of consideration for hearings and waivers.

Forwards requests for waivers received from debtors to the Review and
Analysis Branch. Upon receipt of a timely petition, refrains from
initiating collection proceedings until after the waiver decision is
received.

Negotiates repayment schedules with debtor following the guidelines
under 31 CFR, Chapter IX, Part 901.8, the Debt Collection Improvement
Act and other federal guidelines.

Forwards all requests for compromise to the applicable CAO's for
decision. Adjusts billing records when notified by the CAO of an
approved compromise.

Suspends collection activities for waivable debts during the period of
consideration.

Terminates collection action (write off) on debt balances that are not
cost effective to pursue.

Accepts payroll deductions and checks for debt repayment. Processes
collection transactions identified by debt ID separately identified to
principal, interest, and penalty as appropriate to CAO's via the labor
cost interface. Updates employee records for taxes.

Transmits to CAO's all bill and collection records for employees who
separate or retire.

[Review and Analysis Branch]{.underline}:

Receives negotiation evidence from Treasury.

Approves or disapproves all erroneous payment of pay waiver requests or
if appropriate forwards them to the agency's Office of Hearings and
Appeals for a decision. In this capacity, follows the rules in 4 CFR,
Parts 91 and 92, for making waiver decisions and for advising debtors
whose requests are disapproved of their appeal rights. Maintains reports
of the agency. Maintains Register of Waivers information.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Receives debt initiations and IPAC's.

Initiates and maintains accounts receivable records.

Receives billing and collection reports.

Updates receivables for modifications, IPA accruals/collections, and
write offs.

Makes decision on compromise requests. Forwards decisions to: Department
of the Interior, National Business Center, Payroll Operations Division,
Attention: D-2640, P O Box 272030, Denver, CO 80227-9030.

**E. [Salary Advances]{.underline}**

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Receives repayment agreement, properly costed and identified by debt ID
from CAO.

Accepts payroll deductions, checks, and credit cards for debt repayment.
Processes collection transactions identified by debt ID to CAO via labor
cost interface. Updates employee records for tax purposes.

Transmits all bill and collection records to CAO's for employees who
separate or retire. Notifies CAO of collections and payments that are
processed after the debt has been transferred.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Transmits properly costed and identified by debt ID repayment agreement
to: Department of the Interior, National Business Center, Payroll
Operations Division, Attention: D-2640, P O Box 272030, Denver, CO
80227-9030.

Initiates and maintains accounts receivable records.

Receives hard copy report of collection transactions. Updates
receivables for collections of principal and IPA.

**II.** **[Federal Salary Offset Program]{.underline}**

[General Information]{.underline}:

The Payroll Operations Division is a participant of the Federal Salary
Offset Program whereby debts owed other federal agencies are collected
on their behalf through the use of payroll deductions.

The agency requesting the payroll deduction is responsible for ensuring
the validity of the claim and for ensuring proper debt collection
procedures have been followed prior to requesting the POD to liquidate
the debt through payroll deductions.

***[Participating Agencies]{.underline}***

Sends a request for payroll deductions that includes the name of the
creditor agency along with the name and social security number of the
employee to the Debt Management Branch. The request certifies that the
employee owes the debt, the amount and basis of the debt, the date on
which payment(s) is due, the date the government's right to collect the
debt first accrued, and a statement that the creditor agency's
regulations implementing 5 U.S.C. 5514 have been approved by OPM. If the
collection is to be made in installments, the creditor agency must also
advise POD of the amount or percentage of disposable pay to be collected
in each installment.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Receives requests for salary offsets from participating agencies.

Maintains file of all salary offset requests.

Coordinates collection activities with requesting agency.

Notifies employee of offset receipt and impending deduction(s).

Initiates payroll deduction.

Directs the payment to be paid directly by Treasury to the payee
identified in the request.

Notifies the creditor agency when indebtedness cannot be collected
through payroll deduction.

**III.** **[Payroll Deduction for Other Debt]{.underline}**

[General Information]{.underline}:

Client Accounting Offices may request payroll deduction(s) as a
collection method for employee debt owed to the client, such as report
of survey debt, delinquent travel advance, or moving allowance. Client
offices must have offered the employee applicable due process prior to
requesting involuntary deduction.

NOTE: No bill or collection data for these debt deductions will be
maintained within the Debt Management system nor will any transactions
be included in debt reports.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Prepares and transmits Collection (by Payroll Deduction) of Government
Indebtedness form (see the Appendix, page A-7) to the Debt Management
Branch, D-2640.

Maintains receivable records.

Receives labor cost interface deduction transactions.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Receives Collection (by Payroll Deduction) of Government Indebtedness
memo.

Initiates payroll deductions properly identified by Bill for Collection
number and/or cost structure, if appropriate.

NOTE: No bill of collection data for these deductions will be maintained
within the debt management system nor will any transactions be included
in debt reports.

**IV.** **[Treasury Offset Program (TOP)]{.underline}**

[General Information]{.underline}:

Under the Debt Collection Improvement Act of 1996 agencies are required
to turn over non-tax debts that are more than 180 days delinquent to the
Secretary of Treasury for appropriate action. The agency must ensure
that appropriate due process rights have been given prior to transfer of
the debt to the Department of Treasury.

***[Payroll Operations Division]{.underline}***

Provides Department of Treasury with a file of active employees. They
perform a match to their debt data base and return a file to POD which
identifies any matches along with information about the debt amount, the
creditor agency and a telephone number for questions.

[Debt Management Branch]{.underline}:

Reviews the file to ensure that debts are not currently being collected
through other programs.

Notifies employees of the pending collection.

**[CHILD CARE SUBSIDIES]{.underline}**

[General Information]{.underline}:

Public Law 107-67 was enacted on November 12, 2001, to help make child
care more affordable for lower income Federal employees. The law permits
agencies in the executive branches of government to assist lower income
employees with their child care costs. Federal personnel policies
include leave policies and flexible work schedules to help employees
with their child care responsibilities. Employees might choose one
option at one point in their career, and another option at a different
point. The policies are designed to give Federal employees the
flexibilities they need to manage personal and professional
responsibilities.

To be eligible for a child care subsidy, an employee must meet the
following criteria, as outlined in more detail in the Plan:

1.  Be a permanent employee

2.  Have a least one child who is

-   Age six or younger, or under age 18 and physically or mentally
    disabled as determined by a physician or by a licensed or certified
    psychologist; and

-   A dependent of the employee as described under Code section 152 (a);
    and

-   A member of the employee's household.

3.  Have a Family Adjusted Gross Income of \$42,000 or less annually,

4.  Use a child care provider that is licensed or regulated in the state
    or location in which the provider operates and who is not a child or
    dependent of the employee.

***[Client]{.underline}***

[Plan Administrator]{.underline}:

At the end of each month, sends an invoice approval form to the
Qualified Child Care Provider named by the participant (employee) on
his/her subsidy application.

The Qualified Child Care Provider will certify on the invoice approval
form that the qualifying services for the billing period were actually
performed on behalf of the participant's child.

The participant will certify on the invoice approval form that the
participant's child received the qualifying services for that billing
period.

When the invoice approval form is returned to the Plan Administrator, it
will be reviewed and the subsidy paid directly to the Qualified Child
Care Provider.

[Employee]{.underline}:

The participant will certify on the invoice approval form that their
child in fact received the qualifying services for that billing period.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Payroll Operations will receive certification from the Plan
Administrator certifying payments were made for each employee to the
Qualified Child Care Provider.

Payroll Operations will process one-time adjustment (OTA) to adjust
wages for each employee who participated in the Child Care Subsidy
Program.

There are two pay codes for use for Child Care Subsidies, pay codes CNN
and CCT.

Pay Code CCT: This pay code will be used when the employee has received
the benefit of child care paid on their behalf and is taxed for the
benefit. Social Security, Medicare, federal, state and most local taxes
will be deducted.

Pay Code CNN: This code is to be used for non-taxable child care
benefits. Social Security, Medicare, federal, state and most local taxes
will be deferred.

**[CLEARANCE PROCESS FOR FINAL SALARY PAYMENT]{.underline}**

[General Information]{.underline}:

To reroute an employee's payment to a destination other than the
location at which the employee normally receives his/her pay, the
timekeeper or Payroll Coordinator will need to input one of the
following codes in Reroute Net Check field on the Time and Attendance
Report. This can be entered via the TAIN or TACT command.

P = reroute to Payroll Operations Division, Denver, Colorado

D = reroute to designated agent within your agency

Use one of the above codes to reroute final salary payment, lump sum
payment, or any subsequent payments pending final clearance procedures.
Requests to cancel rerouting procedures [must]{.underline} be called
into the appropriate Payroll Processing Group no later than the Tuesday
following the close of the affected pay period.

This is only valid for the current pay period and will not change net
check destination address permanently. To change the net check
destination address permanently, the employee can make a change through
Employee Express or have the Payroll Coordinator change the net check
address in FPPS through the ADCG command.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Receives all final salary clearances and salary payments routed to the
Client Accounting Office and not cleared prior to pay calculate. Mails
salary payment (check) to employee if no debt exists.

Calls the appropriate Payroll Processing Group if clearance is received
and final payment (check) may be released to the employee's address on
record.

Calls the Debt Management Branch in POD prior to pay calculate if there
is a need to reroute the lump sum payment to satisfy a Government
indebtedness.

Advises the Benefits Branch of request for offset of retirement balance
to satisfy Government debt. Forwards the SF‑2805, Request for Recovery
of Debt due the United States, and/or OPM Form 1522, Request for Offset
for Past‑Due Health Benefit Premiums from Monies Payable Under the Civil
Service Retirement System, to the Benefits Branch, D-2671, for
submission to OPM.

[Payroll Coordinator/Timekeeper]{.underline}:

Posts a message with date of separation on the Time and Attendance
Report.

Posts a P or D in the Reroute Check Code field on the final Time and
Attendance Report of a separated employee, if so instructed by employing
office, to reroute final salary payment to a destination other than the
employee's normal check destination.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Notes Government indebtedness on SF‑2806/SF-3100, Individual Retirement
Record, for possible offset.

Submits SF‑2805 and/or OPM Form 1522 to OPM when received from the
Client Accounting Office.

[Payroll Processing Group]{.underline}:

Contacts the CAO if a payroll‑created debt exists on a separated
employee, so it can be withheld from final salary payment and/or noted
on the SF‑2805.

Coordinates with the CAO if a final salary payment needs to be rerouted
to the CAO.

**[COLLECTION OF MONIES]{.underline}**

[General Information]{.underline}:

Refer to \"Bills for Collection and Government Indebtedness,\" page 23,
for additional instructions on how to account for the collections
associated with each type of transaction.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Assures that checks covering the following Government debts are made
payable to the [Department of the Interior]{.underline}:

\(1\) Payroll-related debt for bills issued by POD's Debt Management
Branch.

\(2\) Military Service Credit Deposits.

> \(3\) Premiums for continuing benefits for employees while on loan to
> a non‑Federal agency.

Have all such collections routed to:

Department of the Interior

National Business Center

Payroll Operations Division

Attention: D‑2613

P O Box 272030

Denver, CO 80227-9030

[Client Accounting Office]{.underline}:

Assures that all remittances to be processed through POD\'s accounting
system are made payable to the [Department of the Interior]{.underline}
and are mailed to the above address.

Collections to be processed through POD\'s accounting system include:

\(1\) Payroll-related debt for bills issued by POD's Debt Management
Branch.

\(2\) Military Service Credit Deposits.

> \(3\) Premiums for continuing benefits for employees while on loan to
> a non‑Federal agency.

Collects and deposits jury duty fees.

Deposits collections received from Office of Workmen\'s Compensation
and/or the employee on leave buy‑back. Reports such collections to the
appropriate Payroll Operations Specialist.

Transfers to the Review and Analysis Branch, D-2613, any collections
inadvertently paid to the CAO.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Division]{.underline}:

Updates employee record to reflect collection of the following
Government debts:

\(1\) Payroll-related debt for bills issued by CAO's.

\(2\) Military Service Credit Deposits.

> \(3\) Premiums for continuing benefits for employees while on loan to
> a non‑Federal agency.

[Debt Management Branch]{.underline}:

Updates employee record to reflect collection of payroll-related debt.

[Review and Analysis Branch]{.underline}:

Prepares SF‑215, Deposit Ticket, for funds collected and makes bank
deposit in accordance with Agency cash management regulations.

Forwards to the CAO any monies received that are not subject to
processing through the FPPS System, e.g., jury duty fees, travel advance
repayment, repayment of bills issued by CAO's, and leave buy‑back.

Monitors payment records of employees on loan to non‑Federal agencies
for continuation of their benefits, e.g., retirement and health plans.
Issues tickler notices to CAO\'s for non‑receipt of employee payments.

Reports collections for continuation of benefits to the Payroll
Processing Group for input into system and transfer of monies to Office
of Personnel Management.

***[SUMMARY ROUTING OF COLLECTIONS]{.underline}***

1\. [Client Accounting Office]{.underline}

a\. Leave Buy‑Back

b\. Jury Duty Fees

c\. Payroll-related debt for bills issued by CAO

2\. [Review and Analysis Branch]{.underline}

a\. Payroll-related debt for bills issued by POD's Debt Management
Branch

b\. Military Service Credit Deposits

c\. Continuation of Benefits

**[COMBINED FEDERAL CAMPAIGN]{.underline}**

[General Information]{.underline}:

Open season for the Combined Federal Campaign (CFC) is held once a year
between September 1 and December 15. Authorization for this contribution
remains in effect for one full year beginning the first full pay period
in the month of January.

The minimum payroll deduction is \$1.00 per pay period.

A written request from the employee is required to stop the payroll
deduction. Once the payroll deduction has been stopped it cannot be
reinstated during that year.

***[Client]{.underline}***

[Employee]{.underline}:

Fills out the CFC pledge card and gives it to the CFC keyworker.

NOTE: One-time donations will not be handled through payroll deduction.

[Servicing Personnel Office/Payroll Coordinator]{.underline}:

Responsible for inputting the charity information into the FPPS system
using the PMIN command.

NOTE: The *Initiate Mass Charity Screen* requires the following fields
to be completed for each employee:

Employee SSN

PCFO Code (Principle Campaign Fund Operator)

Amount (This is the bi-weekly amount **not** the annual amount.)

NOTE: CFC check mailing (DD-EFT or hard-copy) and report address changes
should be forwarded to the Payroll Operations Branch (D-2660) for input
into FPPS.

**[COMMUNICATION PROCEDURES]{.underline}**

[General Information]{.underline}:

Please use the appropriate **mail code** when mailing correspondence
and/or documents to the Payroll Operations Division:

D-2600 - Division Office

D-2605 - Customer Service Office

D-2610 - Review and Analysis Branch

D-2611 - Payroll Accounting Group

D-2613 - Taxes and Collections Group

D-2615 - Systems Accounting Group

D-2640 - Debt Management Branch

D-2660 - Payroll Operations Branch

D-2661 - Payroll Processing Group for ADF, BIA, EDU, FLRA, FWS, IAF,

JMF, SOL, SSS, TDA

D-2662 - Payroll Processing Group for CSB, EX, HD, HST, MMS, NPS, OSM,

PTR, SEC

D-2663 - Payroll Processing Group for BLM, BOR, EEOC, FTC, ITC, OAS,
OIG,

ONHIR, OPIC, PBGC, OS, USGS, UT, YCC

D-2664 - Payroll Processing Group for NLRB, NTSB

D-2670 - Benefits and Program Information Branch

D-2671 - Benefits Processing Group

Payroll Operations Division mailing address is:

Department of the Interior

National Business Center

Payroll Operations Division

P O Box 272030

Denver, CO 80227-9030

For unresolved issues or questions of general nature originating within
the office, contact the Payroll Information Line on (303) 969‑7732. (See
page 109 for further instructions on this Information Line.)

NOTE: When necessary, use a sealed envelope marked confidential to
applicable mail code.

***[Client]{.underline}***

For [clients with coordinators]{.underline}, refer to the [Matrix on
page 42]{.underline} to direct employee questions regarding pay/leave to
the appropriate support function.

For [clients without coordinators]{.underline}, refer to the [Matrix on
page 43]{.underline} to direct employee questions regarding pay/leave to
the appropriate support function.

**EMPLOYEE PAY/LEAVE QUESTIONS**

**MATRIX OFFICE RESPONSIBILITIES FOR CLIENTS USING PAYROLL
COORDINATORS**

+--------------+------------------+-----------------+-----------------+
| Timekeeper,  | PAYROLL          |                 |                 |
| Supervisor,  | COORDINATORS     |                 |                 |
|              |                  |                 |                 |
| and/or       |                  |                 |                 |
| Manager      |                  |                 |                 |
+--------------+------------------+-----------------+-----------------+
|              | Contact POD if   | Contact         | Contact CAO if  |
|              | question         | Personnel if    | question        |
|              |                  |                 |                 |
|              | relates to:      | question        | relates to:     |
|              |                  | relates to:     |                 |
+--------------+------------------+-----------------+-----------------+
| Leave        | Discrepancies in | Late pay        | Travel Advances |
| approval     | current pay,     | adjustments     |                 |
|              | leave report, or | from personnel  | Permanent       |
| Advanced     | check            | actions         | change of       |
| leave        |                  |                 | station         |
| approval     | Allotments,      | Late start of   |                 |
|              | addresses, EFT   | health benefit  | Labor costs/pay |
| Overtime     | codes, W-4       | deductions      | costs           |
| a            | information,     |                 |                 |
| uthorization | bonds            | Errors in leave |                 |
|              |                  | category,       |                 |
| Overtime not | Leave transfers  | service         |                 |
| paid         |                  | computation     |                 |
|              | Military Service | date.           |                 |
| D            | Credit Deposit   |                 |                 |
| iscrepancies | current          | FEGLI           |                 |
| in current   | deductions       |                 |                 |
|              |                  | Rate Change     |                 |
| pay, leave   | Retirement       |                 |                 |
| report, or   |                  | Date of Birth   |                 |
| check        | Status of        |                 |                 |
|              | current health   | Initial entry   |                 |
|              | benefit plan     |                 |                 |
|              | with carrier     | Errors on       |                 |
|              |                  | SF-50\'s (Name, |                 |
|              | Deductions for   | Social Security |                 |
|              | Thrift Savings   | Number,         |                 |
|              | Plan/Loan        | organization    |                 |
|              | Program          | code, etc.)     |                 |
|              |                  |                 |                 |
|              | Bills for        | Eligibility for |                 |
|              | Collection       | environmental/  |                 |
|              | (Payroll         |                 |                 |
|              | related)         | hazard pay or   |                 |
|              |                  | premium class   |                 |
|              | Child support,   |                 |                 |
|              | student loans,   | Annuity amounts |                 |
|              | tax levies,      |                 |                 |
|              | garnishments     | Severance Pay   |                 |
|              |                  |                 |                 |
|              |                  | Eligibility for |                 |
|              |                  | Military        |                 |
|              |                  | Service Credit  |                 |
|              |                  | Deposit or      |                 |
|              |                  | Spouse Equity   |                 |
|              |                  | Act             |                 |
+--------------+------------------+-----------------+-----------------+
| Otherwise    |                  | Contact POD if  | Contact POD if  |
| contact      |                  | necessary       | necessary       |
| Payroll      |                  |                 |                 |
| Coordinator  |                  | for assistance  | for assistance  |
+--------------+------------------+-----------------+-----------------+

**EMPLOYEE PAY/LEAVE QUESTIONS**

**MATRIX OFFICE RESPONSIBILITIES FOR CLIENTS NOT USING COORDINATORS**

+-----------------+-----------------+-----------------+-----------------+
| Timekeeper,     | Contact POD if  | Contact         | Contact CAO if  |
| Supervisor,     | question        | Personnel if    | question        |
|                 |                 |                 |                 |
| and/or Manager  | relates to:     | question        | relates to:     |
|                 |                 | relates to:     |                 |
+-----------------+-----------------+-----------------+-----------------+
| Leave approval  | Discrepancies   | Late pay        | Travel Advances |
|                 | in current pay, | adjustments     |                 |
| Advanced leave  | leave report,   | from personnel  | Permanent       |
| approval        | or check        | actions         | change of       |
|                 |                 |                 | station         |
| Overtime        | Allotments,     | Late health     |                 |
| authorization   | addresses, EFT  | benefit         | Labor costs/pay |
|                 | codes, W-4      | deductions      | costs           |
| Overtime not    | information,    |                 |                 |
| paid            | bonds           | Errors in leave |                 |
|                 |                 | category,       |                 |
| Discrepancies   | Leave transfers | service         |                 |
| in current      |                 | computation     |                 |
|                 | Military        | date.           |                 |
| pay, leave      | Service Credit  |                 |                 |
| report, or      | Deposit current | FEGLI           |                 |
| check           | deductions      |                 |                 |
|                 |                 | Rate Change     |                 |
|                 | Retirement      |                 |                 |
|                 |                 | Date of Birth   |                 |
|                 | Status of       |                 |                 |
|                 | current health  | Initial entry   |                 |
|                 | benefit plan    |                 |                 |
|                 | with carrier    | Errors on       |                 |
|                 |                 | SF-50\'s (Name, |                 |
|                 | Deductions for  | Social Security |                 |
|                 | Thrift Savings  | Number,         |                 |
|                 | Plan/Loan       | organization    |                 |
|                 | Program         | code, etc.)     |                 |
|                 |                 |                 |                 |
|                 | Bills for       | Eligibility for |                 |
|                 | Collection      | environmental/  |                 |
|                 | (Payroll        |                 |                 |
|                 | related)        | hazard pay or   |                 |
|                 |                 | premium class   |                 |
|                 | Child support,  |                 |                 |
|                 | student loans,  | Annuity amounts |                 |
|                 | tax levies,     |                 |                 |
|                 | garnishments    | Severance Pay   |                 |
|                 |                 |                 |                 |
|                 |                 | Eligibility for |                 |
|                 |                 | Military        |                 |
|                 |                 | Service Credit  |                 |
|                 |                 | Deposit or      |                 |
|                 |                 | Spouse Equity   |                 |
|                 |                 | Act             |                 |
+-----------------+-----------------+-----------------+-----------------+
| Contact POD,    |                 | Contact POD if  | Contact POD if  |
| Personnel, or   |                 | necessary       | necessary       |
| CAO if          |                 |                 |                 |
| necessary for   |                 | for assistance  | for assistance  |
| assistance      |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+

**[COMPENSATORY TIME]{.underline}**

[General Information]{.underline}:

Exempt employees will not automatically be paid for unused compensatory
time. Request for payment, if loss of use of compensatory time was due
to an exigency of the service beyond employee\'s control, must be
initiated by the appropriate bureau level of approval and sent to the
Payroll Processing Group.

Any unused compensatory time will be paid to non‑exempt employees upon
expiration.

***[Client]{.underline}***

[Supervisor]{.underline}:

Follows their agency policy for paying expired compensatory time as
overtime to exempt employees.

Completes Authorization for Expired Compensatory Time to be Paid as
Overtime for the Exempt Employee (See Appendix, page A-18).

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Calculates pay entitlements for expired compensatory time for exempt
employees upon receipt of proper bureau approval.

**[CONGRESSIONAL INQUIRIES]{.underline}**

***[Client]{.underline}***

[Client Office]{.underline}:

Responds to pay‑related Congressional inquiries addressed to the
bureau/agency.

Calls the Payroll Operations Division Customer Service Office on (303)
969‑7394, if assistance is needed in responding to the inquiry.

Sends copy of inquiry and response to Department of the Interior,
National Business Center, Payroll Operations Division, Attention:
D‑2600, P O Box 272030, Denver, Colorado 80227-9030, if inquiry relates
to a payroll issue.

***[Payroll Operations Division]{.underline}***

[Customer Service Office]{.underline}:

Assists the client office in responding to a Congressional inquiry, as
needed.

Controls all pay-related Congressional inquiries (written or telephone)
addressed to Payroll Operations Division.

Prepares written response and provides copies of inquiry and response to
bureau/agency.

**[CONTINUATION OF BENEFITS WHILE ON LOAN TO NON‑FEDERAL
AGENCIES]{.underline}**

IPA-Agreements

[General Information]{.underline}:

Remittances covering continuation of benefits should be made payable to
the [Department of the Interior]{.underline} and forwarded to:

Department of the Interior

National Business Center

Payroll Operations Division

Review & Analysis Branch, D‑2613

P O Box 272030

Denver, CO 80227-9030

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Identifies affected employees and generates SF‑50\'s, Notification of
Personnel Action, as applicable. Forwards SF‑50\'s annotated that
employee is serving under the Intergovernmental Personnel Act (IPA) to
the appropriate Payroll Processing Group.

Notifies the Payroll Processing Group of any changes concerning
employees in this category.

Notifies employees impacted by the continuation of benefits of any
changes in retirement, FEGLI, TSP, and/or health benefits options and
rates.

If employee is to be paid directly by the non-Federal agency, determines
if employing agency will agree to withhold TSP and pay agency
contributions (FERS employees only). Works with non-Federal agency,
Client Accounting Office, and Benefits Processing Group to establish
procedures for collection and payment of TSP withholdings and
contributions.

Maintains Official Personnel File for employee pending return to agency.

[Client Accounting Office]{.underline}:

Bills employees who are paid directly by the non-Federal agency for
continuation of benefits when so advised by the Payroll Processing
Group.

Bills non-Federal agency according to IPA-Agreement for those employees
who remain on the payroll of the Federal agency. Benefits are withheld
from employee\'s pay so no bill to the employee is needed.

Initiates follow‑up procedures for all receivables not collected.

Ensures payments for Bills for Collection are made payable to the
[Department of the Interior]{.underline} and are mailed to the above
address.

Transfers to the POD\'s Review & Analysis Branch any collections
inadvertently sent to the CAO\'s.

Works with non-federal agency, Personnel Office, and Benefits Processing
Group to establish procedures for collection and payment of TSP
withholdings and contributions.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Calculates amounts owed for continuing benefits for employees who are
paid directly by the non-federal agency, and forwards a Request for
Issuance of Bill for Collection (see Appendix, A‑8) to CAO.

Records the collection of monies for subsequent deduction of appropriate
benefits (i.e., retirement, FEGLI, health benefits) and records charges
for the Government share.

Calculates any equalization allowance of non‑Federal agency vs.
Government gross, as needed.

[Benefits Processing Group]{.underline}:

Works with Personnel Office, Client Accounting Office, and non-federal
agency to establish procedures for collection and payment of TSP
withholdings and contributions.

Receives notification from Review and Analysis Branch of receipt of TSP
withholdings and contributions from non-federal agency and deposits TSP
amounts into employee's account.

Assures that amounts paid for retirement are included on the employee's
individual retirement record and that service history shows the IPA
assignment.

[Review and Analysis Branch]{.underline}:

Deposits collections and advises the appropriate Payroll Processing
Group.

Issues tickler notices to CAO\'s for employees on loan to non‑Federal
agencies for non‑receipt of payments for continuation of benefits.

Updates payment records of employees for payments received for
continuation of benefits.

**[CONTINUATION OF BENEFITS WHILE ON LOAN TO NON‑FEDERAL
AGENCIES]{.underline}**

Employee Organization Officials (i.e., Union)

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Generates SF-50, Notification of Personnel Action, placing employee on
LWOP with note in Remarks indicating assignment under PL 89-504 and
forwards copy to Benefits Branch,

D-2671.

Provides information to employee regarding continuation of benefits.

Notifies employee impacted by the continuation of benefits of any
changes in retirement, FEGLI, TSP and/or health benefits options and
rates.

Maintains OPF for employee pending return to agency.

Notifies the Benefits Processing Group of any changes concerning
employees in this category.

Certifies and forwards payroll and carrier copies of health benefits
forms changing enrollment status to the Benefits Processing Group,
D-2671.

Certifies and forwards TSP-1, Thrift Election Form, changing enrollment
status to the Benefits Processing Group, D-2671.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Receives written request from employee for continuation of benefits.

Serves as point of contact with employee organization, advising them of
amounts owed by employee for benefits on initiation of period of service
and of any changes in amounts owed as they occur. The employee
organization will also be advised of the address for remittance of
benefits.

Assures that amounts paid for retirement are included on the employee\'s
individual retirement record and that amounts contributed to Thrift
Savings are reported to NFC.

Processes changes in health benefits and TSP enrollment.

Notifies Review and Analysis Branch of employee covered by agreement and
establishes procedures to follow in maintaining benefits records.

[Review and Analysis Branch]{.underline}:

Deposits collections and advises Benefits Branch.

Reports amounts collected for retirement, health benefits and life
insurance to OPM via

SF-2812.

Notifies Benefits Processing Group of non-receipt of payments for
continuation of benefits.

**[CONTINUATION OF BENEFITS WHILE EMPLOYED BY NON‑FEDERAL
AGENCIES]{.underline}**

Former DOI Employees with Indian Tribal Organizations (PL 93-638)

***[Client]{.underline}***

[Personnel Office]{.underline}:

Generates SF-50, Notification of Personnel Action, separating employee
with note in Remarks indicating accepted position under PL 93-638 and
forwards copy to Benefits Branch.

Maintains OPF for employee pending separation from Tribal position.

Certifies and forwards payroll and carrier copies of health benefits
forms changing enrollment status to the Benefits Branch.

Certifies and forwards TSP-1, Thrift Election Form, changing enrollment
status to the Benefits Branch.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Receives copy of employee contract with Tribal organization.

Serves as point of contact with Tribal organization, advising them of
amounts owed by employee for benefits on initiation of period of service
and of any changes in amounts owed as they occur. The Tribal
organization will also be advised of the address for remittance of
benefits payments.

Maintains individual retirement record for employees assuring that
amounts collected for retirement are recorded along with changes in
service history.

Submits amounts collected for Thrift Savings Plan to NFC, including
employee and employer amounts and TSP loan payments. Submits records for
payment of Lost Earnings when needed.

Establishes and maintains enrollment with health benefits carriers.

Notifies Review and Analysis Branch of Tribal organizations that will be
submitting payments.

Records collection data into database for preparation of SF-2812 which
is sent to Review and Analysis Branch for submission to OPM via RITS.
Also prepares semi-annual headcount report data for submission to OPM by
Review and Analysis Branch.

[Review and Analysis Branch]{.underline}:

Establishes accounts for each Tribal organization for the purpose of
recording collections.

Receives and deposits Tribal payments for benefits, sending documents
and copies of deposits to the Benefits Branch.

Uses data provided by Benefits Branch to submit benefits collections to
OPM via RITS and to submit semi-annual headcount report to OPM.

**[COST AUTHORITY CORRECTION PROCESS]{.underline}**

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Accomplishes internally any cost authority corrections required after
the pay calculation cycle.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Enters a cost authority number on any adjustments coming to the Payroll
Processing Group when received. If no cost authority designation is
cited, one will not be requested.

**[DEATH CLAIMS]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Calls the Payroll Processing Group as soon as notification of
employee\'s death is received.

Contacts the next‑of‑kin or beneficiary and advises them of the right to
apply for benefits. Gives assistance in completing the SF‑2800/SF‑3104,
Application for Death Benefits.

Contacts Office of the Solicitor if unable to determine beneficiary for
payment of unpaid compensation.

Forwards copy of SF-1152, Designation of Beneficiary, if on file in
Official Personnel Folder to the Benefits Processing Group. (Annotate on
Transmittal Sheet if there is no SF-1152 on file.)

**Permanent Employees:** Forwards the death case packet consisting of
SF‑2800/SF‑3104, SF‑1153, Claim for Unpaid Compensation, and certified
copy of death certificate to the Benefits Processing Group, D-2671,
using the Transmittal Sheet (see Appendix, page A‑5).

**Temporary Employees:** Forwards the death case packet consisting of
SF‑1153 and certified copy of death certificate to the appropriate
Payroll Processing Group, using the Transmittal Sheet (see Appendix,
page A‑5).

Forwards the SF‑2821, Agency Certification of Insurance Status, FE‑6,
Claim for Death Benefits, copy of SF‑54/SF‑2823, Designation of
Beneficiary and a certified copy of the death certificate directly to
the Office of Federal Employee\'s Government Life Insurance, New York,
to expedite the payment.

NOTE: To expedite a death claim, please be sure SF-1153 has the SSN of
the beneficiary, and the signatures of the claimant(s) [and]{.underline}
two witnesses.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Receives the death case packet and for **permanent** employees forwards
to the appropriate Payroll Processing Group the SF‑1153, Claim for
Unpaid Compensation; any court documents related to the distribution of
unpaid compensation; SF-1152, Designation of Beneficiary; and copy of
the death certificate.

Transmits final SF‑2806/SF‑3100, Individual Retirement Record, and death
case packet to the Office of Personnel Management.

Forwards copy of the SF-1152 to the Payroll Operations Branch.

[Payroll Processing Group]{.underline}:

Enters beneficiaries and appropriate percentages of unpaid compensation
into the FPPS system.

Forwards the packet that includes the SF-1153, SF-1152, and copy of the
death certificate to the Review and Analysis Branch.

[Review and Analysis Branch]{.underline}:

Examines packet for proper documentation.

Reconciles amounts to be paid with available funds on suspense.

Certifies payment for beneficiaries.

Generates SF-1154, Public Voucher for unpaid Compensation Due a Deceased
Civilian Employee, from information that is input into FPPS by the
payroll technician.

Prepares and mails letters to beneficiaries, including the completed
SF-1154.

Issues IRS Form 1099-MISC for payment made to beneficiary.

NOTE: Wages of a deceased employee paid to the beneficiary or estate
after the year of the employee\'s death are exempt from Social Security
Withholding.

**[DE FACTO EMPLOYMENT]{.underline}**

[General Information:]{.underline}

De Facto employment involves the service of individuals who were
improperly or never actually appointed. Persons who serve in good faith
and under color of authority as de facto employees may be paid
compensation equal to the reasonable value of services rendered during
such period of service.

Salary payments paid to such individuals outside the official payroll
system is strongly discouraged. Whenever possible, administrative errors
which would prevent payment through the system should be corrected and
then payment made through the system rather than payment made outside
the system.

It is the practice of the Payroll Operations Division that if a client
office classifies an individual as a de facto employee and such employee
has a master personnel record in the payroll system [at the time of
payment]{.underline}, even though the master may be missing the
appointment date, that for the purposes of taxes (including wages,
withholding, and reporting), the POD will treat the de facto employee
the same as a regular employee (i.e., income tax withholdings,
retirement deductions, W-2 reporting, etc.). This practice will apply
regardless of whether the POD or the employee\'s accounting office paid
the employee. Similarly, if the accounting office pays a de facto
employee and there is [not]{.underline} a master personnel record in the
payroll system [at the time of payment]{.underline}, the POD will not
recognize the individual as an employee for tax purposes and the
individual\'s accounting office will issue a 1099-MISC.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

De Facto service paid through the Payroll Operations Division must be
authorized by the personnel officer.

[Client Accounting Office:]{.underline}

Issues Internal Revenue Service form 1099-MISC for wages paid outside
the payroll system to an individual under de facto employment when a
master personnel record has [not]{.underline} been established.

Notifies Review & Analysis Branch (R&A), D-2613, of all wage payments
made outside the payroll system to a de facto employee
[with]{.underline} an established personnel master record, even if the
master record is missing the appointment date and related data
pertaining to the de facto service. Transfers the regulatory
withholdings on such payments to R&A.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Furnishes information to Payroll Processing Group on wages paid by the
Client Accounting Office (CAO) to a de facto employee with an
established master personnel record.

Responsible for issuing a Wage and Tax Statement, W-2, for an individual
identified as a de facto employee with an established master personnel
record. (Note: This policy applies whether the individual was paid
through the payroll system or by the CAO).

Forwards request for issuance of Bill for Collection to the Debt
Management Branch, if de facto employee\'s data for wages paid by the
CAO failed to include required tax deductions.

[Payroll Processing Group]{.underline}:

Encodes information received from R&A on wages paid outside the payroll
system.

[Debt Management Branch]{.underline}:

Issues Bill for Collection when applicable.

**[DESIGNATED AGENT ‑ RECEIPT AND DELIVERY OF FINAL SALARY
CHECKS]{.underline}**

[General Information]{.underline}:

The final Time and Attendance Report will route the final salary check,
lump sum leave payment, or any subsequent payments to the designated
agent if timekeeper or Payroll Coordinator inputs a P or D into the
Reroute Check code field.

Requests to cancel rerouting procedures must be called into the
appropriate Payroll Processing Group no later than the Tuesday following
the close of the affected pay period which has the Reroute Check field
posted on the Time and Attendance Report.

Refer to page 35 for information on clearance process for final salary
check.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Designates an agent to receive the final salary checks, lump sum leave
payment or any subsequent payments routed to the Client Accounting
Office when the Reroute Check code field is completed on the final Time
and Attendance Report by completing and submitting Treasury FMS Form
210D to the U.S. Treasury Department.

Advises the Review and Analysis Branch, D-2611, of any change in the
designated agent list by providing a copy of FMS Form 210D, which was
submitted to Treasury.

Provides instructions to the designated agent so that checks are mailed
timely to employee upon receipt of the final clearance form.

[Payroll Coordinator/Timekeeper]{.underline}:

Encodes a change to the net check destination from the designated agent
to the appropriate address, upon receiving a request from the Client
Accounting Office.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Updates the FPPS, Designated Agent, and Addressee Table upon receipt of
FMS Form 210D. Advises FPPS of any changes to CAO designated agents, for
updating other specified tables.

**[DOCUMENT RETENTION]{.underline}**

**(IMAGING)**

[General Information]{.underline}:

Payroll input documents that are to be retained in accordance with the
National Archives and Record Agency (NARA) guidelines may be sent to the
Payroll Operations Division Document Control Group for imaging and
storage, in accordance with your agency's policy.

***[Client]{.underline}***

[Responsible Office]{.underline}:

Agency will retain documents after input and validation for two pay
periods. This will allow time for the agency to respond to possible
employee inquiries about effects of the document's input on pay.
Documents can be retained by the agency for more than two pay periods if
desired; however, the impact of receiving more than two pay periods
input for imaging at one time could seriously hamper the ability of the
Document Control Group to maintain current imaging workload.

The documents are to be batched by pay period and document type and
submitted with the Imaging Transmittal Sheet (see Appendix, page A-16).
The documents are to be mailed to:

DOI, National Business Center

Payroll Operations Division

Document Control Group, D-2621

P O Box 272030

Denver, CO 80227-9030

Requests for copies of documents can be submitted by mail to the above
address using the Transmittal Sheet in the Appendix, page A-5, or Fax
the request to (303) 969-5765, Attention: D-2621.

Questions regarding the imaging and retention of documents can be
directed to the Supervisor of the Document Control Group on (303)
969-7083.

***[Payroll Operations Division]{.underline}***

[Document Control Group]{.underline}:

Receives all documents and performs imaging function. (Once imaged,
documents will be prepared for submission to the NARA Center for
retention until they are destroyed. A tracking system is in place to
facilitate retrieval of the original documents.)

Responds to requests for copies of documents. (Copies sent to the
requestor will be made from the stored image.)

**[EMPLOYEE EXPRESS]{.underline}**

[General Information]{.underline}:

Employee Express is an innovative automated system, which is reliable,
saves time, and is convenient for federal employees to make their
payroll transaction and personal changes electronically.

Employee Express eliminates the need for completing and submitting forms
by replacing forms with user-friendly technology, and Employee Express
automatically checks all transactions.

Employee Express can be accessed by touch-tone telephone, touch-screen
kiosk, and through the Internet. For security reasons, it is recommended
not to use cellular phones.

To request a new Personal Identification Number (PIN), call the
OPM-Macon Help Desk at (478) 757-3030, choose the PIN option and request
a PIN, which can be sent to your home address or by e-mail. The Help
Desk will mail new PINs the following day. The Help Desk will mail the
PIN to the address the employee has on record in the system, therefore
employees need to ensure that their current address is on file before
submitting a request for a new PIN. After receiving a new PIN, it is
highly recommended that each employee change the PIN to something easy
to remember and safeguard it against unauthorized access and use. For
additional information about Employee Express in each agency, contact
the Human Resources Office.

On page 60 of this manual there is a listing of agency Points of Contact
for Employee Express issues.

+--------------------+-----------------+-----------+------------------+
| CLIENT             | POINT OF        | PHONE     | FAX or E-MAIL    |
|                    | CONTACT         | NUMBER    | ADDRESS          |
+====================+=================+===========+==================+
| Bureau of Indian   | Primary: Kathy  | 202       | FAX:             |
| Affairs            | Kogut           | -343-2537 | 202-343-2544     |
|                    |                 |           |                  |
| (BIA)              | Alternate: Carl | 405       |                  |
|                    | Cook            | -247-6673 |                  |
|                    |                 |           |                  |
|                    | Alternate: Edie | 505       |                  |
|                    | Benson          | -248-6968 |                  |
+--------------------+-----------------+-----------+------------------+
| Bureau of Land     | Primary: Connie | 202       | <connie_         |
| Management (BLM)   | Stewart         | -501-6723 | stewart@blm.gov> |
|                    |                 |           |                  |
|                    | Alternate:      | 202       | valeri           |
|                    | Valerie Turner  | -501-6723 | e_turner@blm.gov |
+--------------------+-----------------+-----------+------------------+
| Bureau of          | Primary: Tammy  | 303       | <th              |
| Reclamation        | Heid            | -445-2641 | eid@do.usbr.gov> |
|                    |                 |           |                  |
| (BOR)              | Alternate: Rich | 303       | <ror             |
|                    | Ortiz           | -445-2682 | tiz@do.usbr.gov> |
+--------------------+-----------------+-----------+------------------+
| Chemical Safety    | Primary: Anna   | 202       | anna             |
| and Hazard Board   | Johnson         | -261-7639 | .Johnson@csb.gov |
| (CSB)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Consumer Product   |                 |           |                  |
| Safety Commission  |                 |           |                  |
| (CPSC)             |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Equal Employment   | Primary: Ace    | 202       | Lacy.            |
| Opportunity        | Strader         | -663-4353 | strader@eeoc.gov |
|                    |                 |           |                  |
| Commission (EEOC)  |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Federal Labor      | Primary:        | 202       | <l               |
| Relations          | L'Tanya Sesker  | -482-6690 | sesker@flra.gov> |
| Authority (FLRA)   |                 |           |                  |
|                    |                 | ext. 445  |                  |
+--------------------+-----------------+-----------+------------------+
| Federal Trade      | Primary: Judy   | 202       | <Jjones@ftc.gov> |
| Commission         | Jones           | -326-2347 |                  |
|                    |                 |           |                  |
| (FTC)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Fish and Wildlife  | Primary: Marcy  | 703       | marcy            |
| Service            | Almeida         | -358-2565 | _almeida@fws.gov |
|                    |                 |           |                  |
| (FWS)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Holocaust Memorial | Primary: Faith  | 202       | f                |
| Museum             | Butler          | -488-0443 | butler@ushmm.org |
|                    |                 |           |                  |
| (HMM)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| International      | Primary:        | 202       | <Gt              |
| Trade Commission   | Geraldine       | -2-5-2663 | aylor@usitc.gov> |
|                    | Taylor          |           |                  |
| (ITC)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Minerals           | Primary: Karen  | 703       | <kare            |
| Management Service | Roper           | -787-1410 | n.roper@mms.gov> |
| (MMS)              |                 |           |                  |
|                    | Alternate:      | 703       | <libby.b         |
| Office of the      | Libby Blickley  | -787-1408 | lickley@mms.gov> |
| Secretary (OS)     |                 |           |                  |
|                    |                 |           |                  |
| Office of Special  |                 |           |                  |
| Trustee (OST)      |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| National Business  | Primary:        | 703       | charlene_w       |
| Center             | Charlene        | -390-6616 | _freeman@nbc.gov |
|                    | Freeman         |           |                  |
| (NBC)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| National Park      | Primary: Kathy  | 303       | ka               |
| Service            | Hise            | -969-2337 | thy_hise@nbc.gov |
|                    |                 |           |                  |
| (NPS)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Office of Aircraft | Primary: Sue    | 208       | sue              |
| Services           | Varallo         | -387-5806 | _varallo@oas.gov |
|                    |                 |           |                  |
| (OAS)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Office of Navajo   | Primary: Linda  | 928       | <la              |
| and Hopi Indian    | Andrews         | -779-2721 | ndrew@onhir.gov> |
| Relocation (ONHIR) |                 |           |                  |
|                    |                 | ext. 138  |                  |
+--------------------+-----------------+-----------+------------------+
| Office of Surface  | Primary:        | 202       | <t               |
| Mining             | Theresa Savoy   | -208-2805 | savoy@osmre.gov> |
|                    |                 |           |                  |
| (OSM)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Office of the      | Primary: Linda  | 202       | linda_l_wa       |
| Inspector General  | Walker          | -208-6459 | lker@oig.doi.gov |
|                    |                 |           |                  |
| (OIG)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Office of the      | Primary: Lori   | 202       | FAX:             |
| Solicitor          | Jarman          | -208-5763 | 202-219-6780     |
|                    |                 |           |                  |
| (SOL)              | Alternate: Jack | 202       |                  |
|                    | Hirsch          | -208-3179 |                  |
+--------------------+-----------------+-----------+------------------+
| Overseas Private   | Primary: Linda  | 202       | <ld              |
| Investment         | Dickens         | -336-8527 | ickens@opic.gov> |
| Corporation (OPIC) |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Pension Benefit    | Primary:        | 202       | <dudley.D        |
| Guaranty           | Deborah Dudley  | -326-4110 | eborah@pbgc.gov> |
| Corporation (PBGC) |                 |           |                  |
|                    | Alternate:      | ext. 3260 | isaac.Jac        |
|                    | Jacqueline      |           | queline@pbgc.gov |
|                    | Isaac           | 202       |                  |
|                    |                 | -326-4110 |                  |
|                    |                 |           |                  |
|                    |                 | ext. 6299 |                  |
+--------------------+-----------------+-----------+------------------+
| Securities and     | Primary: Bertha | 202       | <wadeb@sec.gov>  |
| Exchange           | Wade            | -942-4076 |                  |
| Commission (SEC)   |                 |           | <jonesd@sec.gov> |
|                    | Alternate:      | 202       |                  |
|                    | Denise Jones    | -942-4079 |                  |
+--------------------+-----------------+-----------+------------------+
| Selective Service  | Primary:        | 703       | <vking@sss.gov>  |
| System             | Veronica King   | -605-4040 |                  |
|                    |                 |           |                  |
| (SSS)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| Trade and          | Primary:        | 703       | <chum@tda.gov>   |
| Development Agency | Carolyn Hum     | -875-4296 |                  |
| (TDA)              |                 |           |                  |
+--------------------+-----------------+-----------+------------------+
| U. S. Geological   | Primary: Kathy  | 703       | <k               |
| Survey             | Takacs          | -648-7434 | takacs@usgs.gov> |
|                    |                 |           |                  |
| (USGS)             |                 |           |                  |
+--------------------+-----------------+-----------+------------------+

**[EMPLOYMENT VERIFICATION]{.underline}**

***[Client]{.underline}***

[Employee]{.underline}:

Signs employment verification form authorizing release of requested
information.

[Servicing Personnel Office]{.underline}:

Completes employment verification forms when received, if requested
information is available.

Contacts the Payroll Customer Service Office on (303) 969-7736, if
assistance is needed.

***[Payroll Operations Division]{.underline}***

[Customer Service Office]{.underline}:

Completes the properly authorized form if requested information is
available.

**[FEDERAL IRS TAX LEVIES/BANKRUPTCIES]{.underline}**

[General Information]{.underline}:

Follow your internal policy as to the office of responsibility.

NOTE: State/local Tax Levies are processed under the Garnishment
process.

(See page 69)

***[Client]{.underline}***

[Client Accounting Office or Responsible Office]{.underline}:

1\. [Federal IRS Tax Levies]{.underline}

Receives Form 668-W, Notice of Levy on Wages, Salary, and Other Income,
and Statement of Exemptions. Forwards tax levy package to the Debt
Management Branch,

D-2640.

2\. [Bankruptcy]{.underline}

Forwards any bankruptcy document received to the Debt Management Branch,
D-2640.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

1\. [Federal IRS Tax Levies]{.underline}

Notifies employee and certifies notice of levy to Internal Revenue
Service.

Establishes applicable deduction on the employee\'s master record.

Retains the source documents on file.

2\. [Bankruptcy]{.underline}

Consults with the Office of the Solicitor or General Counsel, as needed,
on bankruptcy issues.

Establishes applicable bankruptcy deduction on the employee\'s master
record.

Retains the bankruptcy order on file.

[Benefits Processing Group]{.underline}

[Bankruptcy -- Chapter 13]{.underline}

Receives copy of the bankruptcy notice from the Debt Management Branch.

Processes stop on payments to Thrift Loan, if applicable.

**[FLEXIBLE SPENDING ACCOUNTS]{.underline}**

[General Information]{.underline}:

A Flexible Spending Account (FSA) is an employee benefit that allows the
employee to set aside money, on a pre-tax basis, for certain types of
common expenses. There are currently two FSA programs available, Health
Care FSA (Pay Code FSH) and Dependent Care FSA (Pay Code FSD). FSA Open
Season will be held concurrently with the Federal Employees Health
Benefits (FEHB) Open Season.

FSA deductions from pay will be withheld in total, or no deduction will
be taken. These deductions will not be prorated. FSD deductions follow
Long Term Care Insurance premiums and FSH will follow FSD in the order
of precedence for withholding from pay.

The Payroll Operations Office cannot make changes to the FSA deductions.
There will be no retroactive adjustments made by the Payroll Office.
Missed deductions will be collected in subsequent pay periods as
directed by the FSA provider, SHPS.

## Client

[Client Agency]{.underline}:

Agency will determine if administrative fees will be paid by the agency
or the employee.

[Employee]{.underline}:

Employee communicates directly with SHPS, the FSA provider, to sign up
for Flexible Spending Accounts during open seasons.

Employee questions regarding amounts withheld through payroll deduction
will be addressed to SHPS at [www.fsafeds.com](http://www.fsafeds.com/)
or by telephoning 1-877-FSA-FEDS (372-3337).

[Servicing Personnel Office]{.underline}:

Will be able to view the FSA amounts withheld by looking at the PDVW
screens for Pay Codes FHS and/or FSD in FPPS.

## Personnel and Payroll Systems Division

FPPS will receive a data file from SHPS to be uploaded into the system
on the last Friday of each pay period. The file will provide the
biweekly amount to be withheld for each type of FSA. FPPS will notify
the provider of any problems by sending SHPS a file each pay period that
will contain all the records that could not be loaded. This file will
also contain a record for each employee who did not have their FSA
amounts deducted due to insufficient funds or separation.

**[SHPS (FSA Provider)]{.underline}**

[Administrative Fees]{.underline}:

The provider will bill the agency for administrative fees if agency
elects to pay. Provider will collect administrative fees from amounts
paid deposited by the employee, if agency elects not to pay fees.

**[FLOW OF PAYROLL DOCUMENTS]{.underline}**

[General Information]{.underline}:

In order to facilitate timely processing of payroll transactions and
improve the handling of payroll documents, we are requesting that
submitting offices use Transmittal Sheets (see Appendix, page A-5) to
send documents to the appropriate Payroll Processing Group.

***[Client]{.underline}***

[Servicing Personnel Office/Payroll Coordinator/Timekeeper]{.underline}:

Forwards all documents to the appropriate Payroll Processing Group with
a Transmittal Sheet (see Appendix, page A‑5). This transmittal form
should be attached to all incoming source documents. If all the items on
the form do not apply to the sending office or to the circumstances, the
lower portion may be left blank. [At a minimum, the Department, Bureau,
and sub-bureau should be completed]{.underline}. If several documents
are being forwarded from the same location, but for different
individuals, one transmittal form will be sufficient.

NOTE: For **new** employees, the payroll documents should update in the
same effective pay period in which the SF-52, personnel master record is
established in the computer system. The Servicing Personnel Office
should encode the employee's check mailing address and W-4 (federal and
state tax) information when establishing the SF-52 personnel master
record.

Agencies who are updating tax forms for their employees using TXIN and
TXCG should be aware of the following procedure:

When initiating or changing an employee's federal tax (W-4) record, and
the employee claims OVER 10 exemptions, or claims EXEMPT from federal
tax withholding, please send a copy of that W-4 form to the Payroll
Operations Division, Review and Analysis Branch (R&A), Mail Stop D-2613.
R&A sends an electronic report quarterly to the IRS, listing each
employee that meets the above exempt criteria. R&A will maintain a
hardcopy of all W-4 forms that are sent to Payroll. This does not
include any W-4 transactions made through Employee Express.

The W-4 from each employee claiming EXEMPTION from withholding taxes
EXPIRES on February 15 of each year. If the employee does not provide a
new W-4 by February 16, the employer is required to withhold federal tax
as if the employee is single with zero withholding allowances.

[Servicing Personnel Office]{.underline}:

Forwards to the appropriate Payroll Processing Group, signed SF‑50\'s,
Notification of Personnel Action, **[only]{.underline}** when they are
for the purpose of retroactive pay/leave or benefit adjustments not
processed through FPPS.

For Example:

‑ SCD changes

‑ Statement of backdated/retroactive actions contained in the remarks
section

\- All corrections that affect an employee's pay or benefit entitlement

\- Change of retirement system (forward to the Benefits Processing
Group, D-2671)

> ‑ Retroactive adjustments that require effective dates prior to
> converting to FPPS, i.e., WGI, promotion, etc.
>
> ‑ Reemployed Annuitants who are covered under a retirement system
> again after one year of reemployment

Also forwards to the Payroll Processing Group:

‑ SF-1150\'s from former agency to transfer in leave balances

‑ Other Income Summary Sheets (see Appendix, page A-9)

\- Uniform Allowance Authorization (see page 148)

**[FOREIGN AND NON‑FOREIGN ALLOWANCE AND DIFFERENTIALS]{.underline}**

[General Information]{.underline}:

Title 5 and Code of Federal Regulations, Part 591, contain the
requirements for paying allowances and differentials to civilians
assigned to non‑foreign areas. The Office of Personnel Management is the
governing authority of the cited regulations.

The Department of State Standardized Regulations contains the
requirements for paying civilians assigned to foreign areas.

Foreign and non‑foreign allowances are living allowances granted to
employees permanently stationed at foreign or non‑foreign posts where
living costs are substantially higher than in Washington, D.C.

Foreign and non‑foreign differentials constitute additional compensation
to employees assigned to foreign or non‑foreign posts where
environmental conditions differ substantially from those found in the
continental United States.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Authorizes and encodes into the FPPS System the foreign and non‑foreign
allowances and differentials, including allowance and differential
classification, percentage rate or dollar amount of entitlement,
starting date, and ending date in accordance with the applicable pay
requirements of Title 5 and Code of Federal Regulations, Part 591 or the
Standardized Regulations. (The entry into FPPS is done via the ETIN or
ETCG commands.)

[Client Accounting Office]{.underline}:

Processes foreign and non‑foreign allowance and differential pay
entitlements not included in the list in the Appendix on page A-13.

Forwards data information of taxable payments made on foreign and
non‑foreign allowances and differentials to the appropriate Payroll
Processing Group for updating the employee\'s W‑2 record.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Adjusts employee's W-2 record on payments made by the CAO for foreign
and non-foreign allowances and differentials.

**[GARNISHMENTS]{.underline}**

[General Information]{.underline}:

There are two types of garnishment actions affecting Federal employees\'
pay:

1\. Child Support and/or Alimony (5CFR, Part 581)

2\. Commercial (Private Debt) (5CFR, Part 582)

The legal process is any writ, order, summons, or other similar process
in the nature of garnishment that orders an agency to withhold an amount
from the pay of an employee and to make a payment of such withholding to
a specified party to satisfy a legal obligation.

The office designated to accept legal process for the Department of the
Interior for both types of garnishment actions is:

Department of the Interior

National Business Center

Chief, Payroll Operations Division

Attention: D-2640

7201 W. Mansfield Avenue

P O Box 272030

Denver, CO 80227-9030

Legal process for all other agencies should be served on the designated
office listed in Appendix A to Part 581 of 5 CFR.

Legal process is not considered properly served for DOI employees until
it is received by the Payroll Operations Division.

The designated agent shall note the date and time of receipt on the
legal process.

The Code of Federal Regulations, 5 CFR 550.371, requires an agency to
permit an employee to make an allotment for child support and/or alimony
when he/she VOLUNTARILY elects to do so.

***[Client]{.underline}***

[Servicing Personnel or Responsible Office]{.underline}:

Immediately forwards any garnishment documents received to the address
listed above.

[Employee]{.underline}:

Forwards written request to the Debt Management Branch, D-2640, to
implement VOLUNTARY child support/alimony deductions.

Furnishes required information:

Employee\'s name and Social Security Number (SSN)

Name of employing bureau/agency

Bi-weekly deduction amount

PRINTED name and address of payee

Employee's signature

Cancels voluntary child support/alimony deduction with written notice to
D-2640.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Receives documentation of legal process on garnishment and voluntary
child support/alimony deduction requests. Annotates date and time of
receipt of documents.

Reviews each garnishment order to ascertain that it meets the Code of
Federal Regulations. Contacts appropriate party for additional
information/clarification, as needed.

Sends written notice of garnishment action, along with a copy of the
legal process, to the employee at his/her last known home address.

Responds to interrogatories which accompany legal process within the
specified time frame.

Returns unaccomplished garnishment to the court/attorney if unable to
identify the employee\'s name/SSN in the current index record.

Establishes applicable deduction on the employee\'s master record.

Receives inquiries on child support/alimony garnishments and on
commercial (private debt) garnishments on (303) 969-7482 or 969-7483.

NOTE: The Debt Management Branch Fax number is (303) 969-5392.

**[HEALTH BENEFITS]{.underline}**

[General Information]{.underline}:

Effective October 1, 2002, Servicing Personnel Offices\* (SPO) may
encode SF-2809's, Employee Health Benefit Election Form, and SF-2810's,
Notice of Change in Health Benefits Enrollment, into the FPPS system
using the FEHB command in FPPS. Carriers will be notified of the
enrollment elections, changes, or terminations weekly via an electronic
file sent by FPPS to the Macon Hub, who then forwards the data to the
carriers. The SPO may file the SF-2809's in the employees' Office
Personnel File. After the SF-2810 is input into FPPS, the payroll office
and carrier copies should be immediately sent to the Benefits Processing
Group (PBG) to ensure the carrier updates the information.

\*Note: The Servicing Personnel Office may choose to submit health
benefit forms to the Benefits Processing Group for processing into FPPS,
especially during times of high volume, i.e., open season.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Provides information, guidance, and Open Season materials to employees
regarding Health Benefits enrollment plans.

Enters the Health Benefits information from SF-2809 using FEHB command
in FPPS and files copy in employee's OPF.

Enters the Health Benefits information from SF-2810 using FEHB command
in FPPS and forwards payroll office and carrier copies to BPG.

Ensures forms submitted to BPG for processing are properly completed and
transmitted in a timely manner. Do not hold forms, especially during
open season.

Uses the following payroll office numbers on the SF-2809 and SF-2810.

> 50-00-0002 Securities and Exchange Commission
>
> 45-01-0002 Equal Employment Opportunity Commission
>
> 14-06-9999 Department of the Interior and all other clients

Uses Benefits Processing Group as payroll contact and the following
telephone number.

> \(303\) 969-7402 Securities and Exchange Commission
>
> \(303\) 969-7402 Equal Employment Opportunity Commission
>
> \(303\) 969-7405/7407 Department of the Interior and all other clients

Indicates the name of the employee\'s previous agency in Remarks Section
of the SF-2810, Notice of Change in Health Benefits Enrollment, when
transferring in enrollment from an agency outside DOI. (Transfer In is
not needed for bureau-to-bureau transfers within DOI client base.)

Assures that SF-2810, terminating enrollment, is processed through FEHB
command in FPPS and forwarded to the Benefits Processing Group when an
employee leaves the agency for reasons other than retirement or
transfers to another agency, or when health benefits are terminated
other than by cancellation. To avoid claims by carriers of underpayment
of premiums, **[completion of the SF-2810 is essential]{.underline}**.

Assures that SF-2810, Notice of Change in Health Benefits Enrollment,
for a name change is prepared correctly, input into FPPS using FEHB,
copy filed in the employee's OPF, and copies forwarded to the Benefits
Processing Group for processing to the carrier.

Uses [only]{.underline} Revised July 1999 SF‑2809, Health Benefits
Registration Form, as indicated in FPM Bulletin 890‑213. Uses SF-2810,
Notice of Change in Health Benefits Enrollment, revised January 1990 or
later. Obsolete health benefits forms will not be processed by the
carriers.

NOTE: In situations requiring immediate notification to the carrier, the
office accomplishing the original input of the SF-2809 or SF-2810 into
FPPS may notify the carrier via a fax copy of the form.

Contacts Benefits Processing Group if employee is having trouble with
carrier denying a claim and deductions are being made for correct health
benefits code.

Contacts Payroll Information Line on (303) 969-7732, if payroll
deductions are erroneous.

Counsels employees of the requirement to pay health benefits premiums
for periods of insufficient pay, i.e., LWOP. Obtains written agreement
from employee to pay premiums during periods of extended LWOP or
cancellation of enrollment by employee.

Requests an audit if health benefits form corrects an error or is input
into system with effective date prior to history. (Use Transmittal Sheet
on page A-5 of Appendix and forwards to D-2671.)

Advises employees of location of health benefits enrollment data on
Leave and Earnings Statement and of the need to verify that carrier code
is correct and accurate pay period deductions are being made.

Advises employees of their responsibility to notify carrier when any
existing information changes, i.e., address, correction to date of
birth, dependent addition or removal, etc., but the health benefit code
remains the same.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Enters the Health Benefits SF-2809 using FEHB command in FPPS and
forwards copy to Document Control Group for imaging.

Enters the Health Benefits SF-2810 using FEHB command in FPPS and
encodes data input to produce SF-2811 in order to transmit change to the
applicable carrier. Forwards copies with transmittal SF-2811 to the
carrier and forwards copy to Document Control Group for imaging.

Provides transmittal numbers and dates of forms processed through the
subsystem to the employee or Servicing Personnel Office, upon request.

Provides quarterly reconciliation report to CLER listing all enrolled
employees to the carriers and works with the carrier and Servicing
Personnel Offices to resolve discrepancies.

Audits health benefits collections when errors are found in enrollment
code, submits employee share to OPM and charges to agency appropriation,
sends Request for Bill for Collection with explanation of indebtedness
to Debt Management Branch.

Audits health benefit adjustments received from Payroll Operations RCMP
reports and processes retroactive adjustment outside of recompable
period.

Serves as liaison between employee and carrier when carrier claims no
record of enrollment.

[Payroll Processing Group]{.underline}:

Debits excessive health benefits premium collections when health
benefits plan is input with prior pay period effective date, charges the
premiums to the agency appropriation and notifies the Debt Management
Branch.

Provides BPG with a copy of RCMP report of health benefit adjustments
that exceed one year.

[Debt Management Branch]{.underline}:

Initiates collection action on system-generated and Payroll Operations
request for Bills for Collection for health benefit indebtedness.

Notifies the Benefits Processing Group of possible offset of retirement
that should be posted on SF-2806/SF-3100, Individual Retirement Record.
Forwards OPM Form 1522, Request for Offset for Past Due Health Benefits
Premiums for Monies Payable Under the Civil Service Retirement System,
to Benefits Processing Group, D-2671, for transmittal to OPM.

**[HEALTH BENEFITS PREMIUM CONVERSION (PRE-TAX)]{.underline}**

[General Information]{.underline}:

Effective October 8, 2000, premiums paid by employees for Federal
Employees Health Benefits (FEHB) are considered to be pre-tax. Taxable
wages are reduced by the amount of FEHB premiums before taxes \[Federal,
state (except New Jersey and Puerto Rico) and some localities, OASDI,
and Medicare\] are computed. This is not a tax deferral such as the
Thrift Savings Plan, which must be paid at a later date.

All employees who had elected FEHB coverage were automatically
considered to have elected the pre-tax option effective October 8, 2000.
If an employee chooses not to participate in the premium conversion
(pre-tax option), he/she must complete a waiver form.

Opportunities to elect/waive premium conversion are limited as indicated
in OPM guidance.

Reemployed annuitants and employees whose FEHB coverage is as a survivor
annuitant can also participate in premium conversion. Reemployed
annuitants must be in a position that conveys eligibility for FEHB in
order to have coverage transferred back to the agency rather than
through OPM. Survivor annuitants must notify their Servicing Personnel
Office (SPO) of their election to participate in premium conversion so
their FEHB coverage can be transferred back to the agency from OPM.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

For new employees hired after October 7, 2000, the SPO will receive
Premium Conversion Election/Waiver forms and will enter the waiver into
FPPS (election is the default and does not have to be entered).

For current employees who had previously waived and are now electing the
premium conversion and for current employees who are waiving a previous
election - will enter the election/waiver into FPPS.

Advises reemployed annuitants hired after October 7, 2000, of the
opportunity to have their FEHB premiums withheld after pay rather than
from their annuity. If annuitant or survivor annuitant elects to
participate in premium conversion, the SPO will request FEHB enrollment
information using e-mail address OPM has established for this purpose,
[HBPremiums@opm.gov]{.underline}. When annuitant or survivor annuitant
leaves the government, uses e-mail address to notify OPM so FEHB
coverage can be transferred back to OPM. SPO provides annuitant's name,
date of birth, social security number, the effective date OPM should
stop or begin withholding premiums, and the annuitant's retirement claim
number, if available.

Determines if annuitants who elect premium conversion have their FEHB
premiums paid to the National Finance Center (NFC) rather than deducted
from annuity. No action is needed if annuitant waives the opportunity to
participate. Will enter FEHB code into FPPS and will complete Transfer
In SF-2810, Notice of Change in Health Benefits Enrollment. If premiums
are paid to NFC, will enter comment Annuity premium payments being made
to NFC in remarks area. Payroll and carrier copies of SF-2810 will be
forwarded to the Benefits Processing Group, D-2671.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Submits carrier copy of Transfer In SF-2810 to carrier on receipt from
the SPO. Notifies NFC if FEHB premiums are being paid by the annuitant
rather than deducted from annuity.

**[PRE-PAYMENT OF HEALTH BENEFITS PREMIUMS]{.underline}**

[General Information]{.underline}:

Employees have the option of paying for health benefits premiums in
advance of a period of insufficient pay or leave without pay, rather
than paying on return to duty. The pre-payment of premiums can be done
either through payroll deduction or by check. Pre-payments made by check
**will not** qualify for the pre-tax option even if the employee has
elected the FEHB premium conversion (pre-tax). Pre-payments made by
payroll deduction in the current year for the coming year also **will
not** qualify for the pre-tax option. Only pre-payments made in the
current year for the current year will qualify for the pre-tax option,
if elected.

## Client

[Servicing Personnel Office]{.underline}:

Advises employees planning for a period of insufficient pay (LWOP) of
the option to pre-pay health benefits premiums either through payroll
deductions or by check. Will provide the employee with the form on Page
A-26 of the Appendix to submit to Payroll Operations to establish the
payroll deductions or to submit with check or money order.

# Payroll Operations Division

[Review and Analysis Branch]{.underline}:

Receives pre-payments made by check and provides supporting paperwork to
the Debt Management Branch after deposit is complete.

[Payroll Operations Branch]{.underline}:

Receives requests for pre-payment of health benefits premiums by payroll
deduction and will establish the deduction in FPPS. Supporting paperwork
will be provided to the Debt Management Branch.

[Debt Management Branch]{.underline}:

Receives supporting documentation for pre-payments and applies
pre-payment to the pay period for which it is intended.

**[LEAVE AND EARNINGS STATEMENT]{.underline}**

**[REQUEST FOR REMARK/MESSAGE]{.underline}**

[General Information]{.underline}:

Agencies may request having a Remark/Message printed on the bottom of
the Leave and Earning Statement (LES). Remarks may be no more than four
lines of 100 characters each. If one client's remark is already
scheduled to be printed on the LES and another requested remark is
lengthy, the remark will not be printed and the agency will be notified.

## Client

Requests for Remarks/Messages to be printed on the LES, must be in
writing and may be faxed to the Customer Service Office at (303)
969-5463 or mailed to:

> Department of the Interior
>
> National Business Center
>
> Personnel and Payroll System Division
>
> 7301 W. Mansfield Avenue
>
> Denver, CO 80235

Include the following in your written request:

-   The text of the remark.

-   To whom the remark applies. (For example: all employees, the
    Department of the Interior, or the Bureau of Reclamation only.)

-   Which pay period(s) the remark should be printed.

-   Contact person and telephone number.

**[LEAVE BUY‑BACK PROCEDURES]{.underline}**

[General Information]{.underline}:

An employee who sustains a traumatic job‑related injury is entitled to
continuation of regular pay for a period not to exceed 45 calendar days.

At the end of the 45 days, an employee may decide to take sick or annual
leave, or both, to avoid possible interruption of income. If the
employee elects to take leave and the claim for compensation is
subsequently approved, the employee may arrange with the employing
agency to buy back the leave used and have it reinstated to the
employee\'s account. Employees who sustain an occupational illness may
elect to take leave and submit a claim for compensation. If subsequently
approved, the employee may buy back the leave used.

The compensation from the Office of Workers Compensation Program (OWCP)
to which he or she is entitled would pay a part of the buy‑back cost
directly to the employing agency and the employee would have to pay the
balance. The employee\'s portion of the leave buy‑back indebtedness must
be paid in a lump sum and cannot be accomplished by means of a payroll
deduction. If the employee fails to pay his/her portion of the leave
buy‑back within one year of approval of the leave buy-back by OWCP, the
compensation funds will be returned to OWCP.

These funds cannot be paid to the employee nor used to buy back only
part of the leave period for which compensation has been awarded. Since
an employee has already been paid, via charge to sick/annual leave,
compensation funds can be used only to buy back leave charged for the
period awarded and as identified on the OWCP check. Payment of such
funds to the employee would cause dual compensation. If the employee
fails to pay his/her portion and the compensation funds have been
returned to OWCP, the employee loses all claim to the funds and would
have to file a new claim with OWCP if he/she changes his/her mind. The
employee has the option of filing for a shorter period of time or for
fewer hours used or for only annual or sick leave hours used in order to
reduce his/her \"out of pocket\" expense.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Counsels employees concerning their benefits under these procedures.

[Safety Officer/ Designated Official]{.underline}:

Submits the following completed forms to the appropriate Payroll
Operations Specialist:

-   Form CA-7a, Time Analysis Form. The CA-7a should list dates, number
    and type of hours for the period the leave buy-back covers. The
    CA-7a is not required if all hours used are continuous for the
    period stated on the CA-7 and the CA-7b.

-   Form CA-7b, Worksheet/Certification and Election Form, Items A
    through G. **Do not** complete items H through J of the form, the
    Payroll Specialist will complete these items of the form, after
    verifying the hours on the CA-7a and Items A through C and Item E on
    the CA-7b.

Mails or faxes these forms to the appropriate Payroll Operations
Specialist for your bureau/agency (see page v, of the Preface of this
manual for fax numbers and mailing address).

Provides completed form CA-7b to employee for review, election, and
signature after receipt from the Payroll Specialist.

Assists employee, as needed, in completing forms required by the Leave
Buy-Back procedures.

Submits the following completed forms to OWCP:

-   CA-7 Claim for Compensation (showing dates claimed)

-   CA-7a Time Analysis Form (required when leave dates are intermittent
    or when more than one continuous period of leave is claimed)

-   CA-7b Worksheet/Certification and Election Form

-   Medical Documentation

NOTE: Depending on one of the following situations, OWCP will:

1.  Automatically generate form CA-1208 which states the claim for
    compensation from OWCP has been approved for Leave Buy-Back and the
    payment has been made to the employing agency, if the claim is
    payable as presented, or

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2.  Manually generate form CA-1208a which states that the claim for
    compensation from OWCP has been partially approved, if only a
    portion of the claim is payable. (For example, the medical
    documentation supports some but not all of the hours claimed.)

3.  Notify the employee via form letter CA-1207 if a significant
    variance exists where the estimated OWCP entitlement is more than
    ten percent above the actual OWCP entitlement. If the employee wants
    to proceed with the Leave Buy-Back, the employee and the Payroll
    Specialist must complete form EN-1207, Application for Reinstatement
    of Leave, and submit to OWCP, or

4.  Notify the employee in writing if none of the claim is payable
    because medical evidence received by OWCP is insufficient.

[Employee]{.underline}:

Completes the following forms and submits them to the Safety
Officer/Designated Official:

-   CA-7 Claim for Compensation

-   CA-7a Time Analysis Form (Lists dates daily for the period leave
    buy-back covers.)

-   CA-7b Worksheet/Certification and Election Form (Signs and Dates
    this form ONLY when wishing to repurchase applicable leave)

-   Medical Documentation

Forwards any correspondence received from OWCP related to payment,
partial payment, or denial of leave buy-back through the Safety
Officer/Designated Official to the Payroll Specialist.

[Client Accounting Office]{.underline}:

Deposits compensation checks received from OWCP and notifies the POD
Payroll Operations Specialist of such receipt, providing the date and
amount of payment.

Bills employee for his/her portion of leave buy‑back costs, upon
notification from POD.

Returns compensation funds to OWCP when the employee fails to pay
his/her portion of the leave buy‑back costs within one year of approval
of the leave buy-back from OWCP.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Specialist]{.underline}:

Prepares written correspondence on leave buy‑back matters and responds
to oral inquiries.

Verifies the dates, number and type of leave hours reported on the
CA-7a.

Completes form CA-7b, Items H through J, and mails/faxes to Safety
Officer/Designated Official after verifying Items A through C and Item
E.

Notifies Client Accounting Office to bill employee for his/her portion
of the buy‑back costs, after OWCP check is received.

Adjusts leave records, as appropriate, once the Bill for Collection is
paid in full.

Inputs and tracks a One-Time Adjustment (OTA) to adjust current and/or
prior years, as appropriate.

Inputs data to create the W-2C for prior year Medicare and OASDI
adjustments, as appropriate.

[Benefits Processing Group]{.underline}:

Reports corrected sick leave balances to OPM for separated employees
covered under the Civil Service Retirement System.

[Review and Analysis Branch]{.underline}:

Forwards all payments received from OWCP to the Client Accounting Office
for deposit and/or final disposition.

Advises the Payroll Operations Specialist when such funds are received.

**[LEAVE SHARE PROGRAM]{.underline}**

[General Information:]{.underline}

The head of the agency is responsible for administering the leave share
program and designating appropriate officials to handle the program. The
Servicing Personnel Office (SPO) is responsible for providing personnel
services including rules, regulations, and guidelines regarding leave
share qualifications to their respective work units.

NOTE: The Family Friendly Leave Act (FFL) must be considered in
determining an employee\'s eligibility to become a leave recipient under
the Leave Share Program.

If the recipient has any remaining hours of donated leave, the FPPS
system will systematically prorate these hours to the donors at the time
the emergency ends.

***[Client]{.underline}***

[Servicing Personnel Office:]{.underline}

Reviews leave share requests to determine that applicant qualifies for
receipt of donated leave.

Notifies the leave recipient of approval or disapproval of leave share
eligibility within ten working days of receipt of application.

Notifies the leave recipient upon application approval of any rules,
regulations, and guidelines pertaining to participation in the leave
transfer program.

Maintains files or records of all recipient/donor forms.

Encodes donation of annual leave to a leave recipient using the LSIN
command in FPPS if a new case. If the case has already been established,
use the LSCG command.

Terminates leave share when recipient's emergency ends after verifying
that all donations and corrected Time and Attendance Reports are
processed. The Leave Share Termination Checklist is available to assist
with this process. (See the checklist in the Appendix, page A-23.)

Initiates a Leave Transfer via the LSIN command in FPPS only when first
establishing the leave share case. Use the LSCG command to view or make
changes or deletions.

[Timekeeper:]{.underline}

Coordinates closely between recipient, recipient's supervisor, Serving
Personnel Office, and Payroll Coordinator on status of recipient's leave
share.

Codes current Time and Attendance Report and/or "amended" Time and
Attendance Report for leave share, as appropriate.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group:]{.underline}

Processes requests for audits on established cases.

**[LIFE INSURANCE PREMIUMS]{.underline}**

[General Information:]{.underline}

Public Law 105-311 allows employees the opportunity to pay their life
insurance premiums directly if their pay, on an ongoing basis, is
insufficient to make the premium withholdings. Insufficient pay on an
ongoing basis means that the employing office expects that during the
next six months or more, an employee's regular pay, after all other
deductions, will not be enough to cover the required withholdings. This
does **[not]{.underline}** apply to employees in a non-pay status. This
refers to an employee who does not work enough, either as an
intermittent or as a part-time employee with coverage, to earn
sufficient pay to cover the withholdings or an employee with a debt
situation that involves withholding of most pay for an extended period
of time. Most employees can pay for basic life insurance through the
normal payroll deduction process. It is usually the premiums for
optional insurance coverage that are not withheld due to insufficient
pay.

An employee in this situation will be given the option to reduce or
terminate FEGLI coverage or to pay the premiums directly to the agency.
The premiums must be paid directly to the Payroll Office each pay
period. The Servicing Personnel Office (SPO) should give the employee a
written notice as indicated in Benefits Administration Letter (BAL)
99-202, dated February 9, 1999, regarding choices to be made. If the
employee chooses to terminate FEGLI, the SPO will enter the FEGLI code
change into the FPPS system. If the employee chooses to terminate
coverage, the SPO should monitor the pay in order to automatically
reinstate the FEGLI coverage when the pay becomes sufficient to cover
the withholdings.

If the employee chooses to continue the FEGLI coverage, arrangements
will be made with the Payroll Office to collect the premiums. If the
employee fails to make the payments on time, payroll will notify the SPO
who will notify the employee of possible cancellation of FEGLI coverage
as indicated in BAL 99-202.

***[Client]{.underline}***

[Servicing Personnel Office:]{.underline}

Monitors records of employees with less than full-time tours of duty who
elect FEGLI optional insurance to assure there is sufficient pay for
collection of premiums.

Notifies employee who has been determined to be eligible for direct
premium payments of the availability of this provision. Verifies the
amount of premiums to be paid each pay period with the Benefits
Processing Group and instructs the employee to make checks payable to
the [Department of the Interior]{.underline} and mail to: Department of
the Interior, National Business Center, Payroll Operations Division,
D-2613, P O Box 272030, Denver, CO 80227-9030. Requests that the
employee notate the check for FEGLI premiums, with employee's name, SSN,
and agency/bureau. Notifies Benefits Processing Group in the Payroll
Operations Division when an employee elects to pay premiums directly

If employee fails to make payment on time, notifies employee in writing
of need to make premium payments within 15 days or insurance will be
cancelled. Processes cancellation of insurance coverage if Payroll
Office advises that premiums have not been made within 15 days after
notification.

Reinstates coverage when pay becomes sufficient to collect premiums for
employees who chose to terminate coverage.

[Employee]{.underline}:

Makes election regarding direct payment of premiums, reductions in
coverage, or termination of coverage. If direct payment is elected, must
submit to Payroll Operations Division, as indicated in notice provided
by SPO.

## Payroll Operations Division

[Benefits Processing Group]{.underline}:

Runs quarterly queries to identify employees whose FEGLI premiums have
not been paid due to insufficient pay for reasons other than nonpay
status. Provides names of identified employees to SPO, along with amount
of premiums owed per pay period.

Tracks direct premium payments for an employee when notified by SPO that
employee will be making direct premium payments. Notifies SPO of
non-payment if premiums are not received.

Completes transactions necessary to transfer direct premium payments to
the Office of Personnel Management (OPM)

[Review and Analysis Branch]{.underline}:

Receives and deposits checks submitted as payment of FEGLI premiums.
Notifies Benefits Processing Group of receipt.

Uses transactions completed by Benefits Processing Group to assure
premiums are reported to OPM via RITS.

**[LONG-TERM CARE INSURANCE (LTCI)]{.underline}**

[General Information]{.underline}:

The LTCI deduction from pay will be withheld in total, or not at all.
This deduction will not be prorated. The LTCI deduction follows optional
life insurance in the order of precedence for withholding from pay.

The Payroll Office cannot make any changes to the LTCI deduction. There
will be no retroactive adjustments made by the Payroll Office.

***[Client]{.underline}***

[Employee:]{.underline}

Employee communicates directly with LTC Partners (LTCP) to sign up for
Long-Term Care Insurance. Once employee has met the underwriting, they
may choose to have payroll deductions to pay the premiums to LTCP.

If the employee feels the amount withheld through payroll deduction is
in error, they will deal directly with LTCP.

If the employee misses a payment, the employee will deal directly with
LTCP to make-up the missed payment.

[Servicing Personnel Office:]{.underline}

Will be able to view the LTCI premium withheld by looking at the PDVW
screens for pay code LTT in FPPS.

***[Personnel and Payroll Systems Division]{.underline}***

FPPS will receive a data file from LTCP to be uploaded into the system
on the last Friday of the pay period. The file will provide the biweekly
amount to be withheld. FPPS will notify the provider of any problems by
sending LTCP a file each pay period, which will contain all the records
that we were unable to load. This file will also contain a record for
each employee who did not have their premium deducted due to
insufficient funds, or separations.

**[MILITARY LEAVE]{.underline}**

[General Information]{.underline}:

An employee is entitled to time off at full pay for certain types of
active or inactive duty in the National Guard or as a Reserve of the
Armed Forces.

***Coverage***

Any full-time Federal civilian employee whose appointment is not limited
to one year is entitled to military leave. Military Leave under 5 USC
§6323 (a) is prorated for part-time career employees and employees on an
uncommon tour of duty.

***Types of Military Leave***

5 USC §6323 (a) provides 15 calendar days per fiscal year for active
duty training and *inactive duty training*. An employee can carry over a
maximum of 15 days into the next fiscal year.

> *Inactive duty training* is authorized training performed by members
> of a Reserve component not on active duty and performed in connection
> with the prescribed activities of the Reserve component. It consists
> of regularly scheduled unit training periods, additional training
> periods, and equivalent training.

5 USC §6323 (b) provides 22 workdays per calendar year for emergency
duty as ordered by the President or a state governor. This leave is
provided for employees who perform military duties in support of civil
authorities in the protection of life and property.

5 USC §6323 (c) provides unlimited military leave to members of the
National Guard of the District of Columbia for certain types of duty
ordered or authorized under Title 39 of the District of Columbia Code.

5 USC §6323 (d) provides that Reserve and National Guard Technicians
only are entitled to 44 workdays of military leave for duties overseas
under certain conditions.

***Use of Military Leave***

Military leave should be credited to a full-time employee on the basis
of an 8-hour workday. The minimum charge to leave is one hour. **An
employee may be charged military leave only for hours that the employee
would otherwise have worked and received pay.**

Employees who request military leave for inactive duty training (which
generally is 2, 4, or 6 hours in length) will be charged only the amount
of military leave necessary to cover the period of training and
necessary travel. Members of the Reserves and/or the National Guard will
not be charged military leave for weekends and holidays that occur
within the period of military service.

A full-time employee working a 40-hour workweek will accrue 120 hours
(15 days X 8 hours) of military leave in a fiscal year, or the
equivalent of three 40-hour workweeks. Military leave under 5 USC §6323
(a) will be prorated for part-time employees and for employees on
uncommon tours of duty based proportionally on the number of hours in
the employee's regularly scheduled biweekly pay period.

***References***

5 USC §5519 and §6323

Public Law 106-554, December 21, 2000

Comptroller General Opinions:

B-227222 (11/05/78) -- Entitlement

B-211249 (09/20/83) -- Incompatible with Civilian Service

B2412272 (02/15/91) -- Duty into new leave year

The Comptroller General of the United States has issued extensive
guidance concerning how amounts received for law enforcement leave must
be credited against the civilian pay. These instructions may be found in
the Comptroller General Decision, B-133972, dated October 14, 1969. In
summary, the Comptroller General Decision states that the gross amount
of military pay received for a day on which an employee is excused from
civilian duty for law enforcement leave should be deducted from the
civilian compensation for the excused period. However, the employee may
retain the daily military pay to the extent it exceeds the civilian
compensation for any day or part of a day on which law enforcement leave
is granted. The Comptroller General has further stated that amounts so
credited may be returned to the appropriation from which the civilian
pay was paid.

In accordance with the above, employees whose time is being charged to
pay code 072 or 074 should be advised of the requirement to offset the
military pay from civilian pay.

**Offset Procedures for Pay Codes 072 and 074**

**Military Leave for Law Enforcement and**

**District of Columbia National Guard Military Leave**

***[Client]{.underline}***

[Employee]{.underline}:

Upon receipt of military pay, the employee has two options:

1.  The employee may forward a copy of his/her military pay stub, along
    with a check for the amount of net military pay, less any payment
    for travel, transportation, or per diem, to:

> Department of the Interior
>
> National Business Center
>
> Payroll Operations Division, D-2613
>
> P O Box 272030
>
> Denver, CO 80227-9030

2.  The employee should forward a copy of his/her military pay stub and
    orders to the address above, except with mail code D-2660 instead of
    D-2613. A bill will be issued for the amount of the overpayment of
    civilian pay.

Due to the potential for negative consequences, employees are urged to
pay the excess civilian pay to Payroll Operations in the same tax year
as it was received.

[Supervisor]{.underline}:

Informs employee of the law regarding military pay and the use of pay
codes 072 and 074.

[Timekeeper]{.underline}:

Refers to Military Leave Matrix on Page 90 for proper pay codes.

Forwards pertinent information to the Payroll Operations Division.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Receives copy of military pay stub and check for amount of net military
pay.

Forwards pertinent information to the Payroll Processing Group for input
into FPPS.

[Payroll Processing Group]{.underline}:

Inputs Military Leave Offset into FPPS when check is received in the
Review and Analysis Branch.

Reconciles amount of offset between civilian and military pay. Sends
paperwork to the Debt Management Branch to issue Bill for Collection.

[Debt Management Branch]{.underline}:

Issues a Bill for Collection to collect military leave offset due.

### MILITARY LEAVE MATRIX

+--------+---+-------+--------------+-------------+------------+-----+
| **Cita | * | **Da  | **To be used | **Not       | **Impact   | **N |
| tion** | * | ys/Ho | when on. .   | allowed     | on         | ote |
|        | P | urs** | .**          | while on. . | Civilian   | s** |
|        | a |       |              | .**         | P          |     |
|        | y | **F   |              |             | ay/Leave** |     |
|        | C | reque |              |             |            |     |
|        | o | ncy** |              |             |            |     |
|        | d |       |              |             |            |     |
|        | e |       |              |             |            |     |
|        | * |       |              |             |            |     |
|        | * |       |              |             |            |     |
+--------+---+-------+--------------+-------------+------------+-----+
| 5 USC  | 0 | 120   | active duty, | temporary   | Receives   | 1,  |
| 3223   | 7 | hours | active duty  | appointment | normal pay | 2,  |
| (a)    | 0 | per   | training,    | of 1 year   | except     | 7,  |
|        |   | f     | inactive     | or less.    | Sunday     | 8   |
| 32 USC |   | iscal | duty         |             | Premium;   |     |
| 505    |   | year  | training.    |             | accrues    |     |
|        |   |       |              |             | normal     |     |
| 14 USC |   |       |              |             | leave      |     |
| 712    |   |       |              |             |            |     |
+--------+---+-------+--------------+-------------+------------+-----+
| 5 USC  | 0 | 176   | full-time    | temporary   | Must repay | 1,  |
| 6232   | 7 | hours | active duty  | appointment | agency     | 2,  |
| (b)    | 2 | per   | IAW 10 USC   | of 1 year   | lesser of  | 7,  |
|        |   | cal   | 331,332,     | or less; or | military   | 9   |
| 14 USC |   | endar | 333, 12406   | on active   | or         |     |
| 712    |   | year  | or 32 USC    | duty IAW 10 | civilian   |     |
|        |   |       | 502 (f).     | USC 688,    | pay;       |     |
|        |   |       |              | 12301 (d),  | accrues    |     |
|        |   |       |              | 12302,      | normal     |     |
|        |   |       |              | 12304,      | leave.     |     |
|        |   |       |              | 12305 or    |            |     |
|        |   |       |              | 12306.      |            |     |
+--------+---+-------+--------------+-------------+------------+-----+
| 5 USC  | 0 | Unli  | parade or    | extended    | Must repay | 2,  |
| 6323   | 7 | mited | encampment   | active duty | agency     | 7   |
| (c)    | 4 |       | IAW 39 DC    | for the     | lesser of  |     |
|        |   |       | Code.        | current     | military   |     |
|        |   |       |              | national    | or         |     |
|        |   |       |              | emergency   | civilian   |     |
|        |   |       |              | (09-11-01). | pay;       |     |
|        |   |       |              |             | accrues    |     |
|        |   |       |              |             | normal     |     |
|        |   |       |              |             | leave.     |     |
+--------+---+-------+--------------+-------------+------------+-----+
| 5 USC  | 0 | 44    | full-time    | active duty | Receives   | 2,  |
| 6323   | 6 | days  | active       | during war  | normal pay | 7,  |
| (d)    | 0 | per   | overseas     | or national | except     | 9   |
|        |   | cal   | non-combat   | emergency   | Sunday     |     |
|        |   | endar | duty without | declared by | premium,   |     |
|        |   | year  | military pay | the         | accrues    |     |
|        |   |       | IAW 10 USC   | President.  | normal     |     |
|        |   |       | 12315, or    |             | leave.     |     |
|        |   |       | 12301 (b) or |             |            |     |
|        |   |       | (d).         |             |            |     |
+--------+---+-------+--------------+-------------+------------+-----+
| 10 USC | 1 | Unli  | LWOP-US;     |             | Receives   | 3,  |
| 12301  | 0 | mited | furlough,    |             | NO         | 4,  |
| (d) or | 3 |       | extended     |             | civilian   | 5,  |
| 12302  |   |       | periods of   |             | pay or     | 6,  |
|        |   |       | full-time    |             | leave.     | 7   |
| 32 USC |   |       | active       |             |            |     |
| 505    |   |       | du           |             |            |     |
|        |   |       | ty/training. |             |            |     |
+--------+---+-------+--------------+-------------+------------+-----+

Notes:

1.  Pro-rated number of hours given to part-time, irregular schedules.

2.  Not charged on non-duty days or holiday.

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3.  Charged on holidays.

4.  May use 120 paid hours of military leave per fiscal year without
    processing Return to Duty action; manually pay and adjust leave.

5.  May elect to receive lump sum for annual leave balance; manually pay
    and adjust leave..

6.  May elect to make deposit for Thrift for estimated civilian earnings
    during LWOP period (USERRA).

7.  Supervisor/timekeeper should examine orders to determine
    eligibility.

8.  May carryover full year accrual into following year, maximum 240
    hours may be used in a fiscal year. Minimum charge to leave is one
    hour. Unused hours over 120 forfeit at the beginning of a new fiscal
    year.

9.  No carryover of remaining unused entitlement from calendar year to
    calendar year.

**[MILITARY SERVICE CREDIT DEPOSITS]{.underline}**

[General Information]{.underline}:

When using FPPS commands, VDIN/VDCG gives the opportunity to enter
Military Service Credit Deposits. **THIS OPTION IS FOR THE USE OF THE
PAYROLL OPERATIONS DIVISION BENEFITS BRANCH ONLY. DO NOT ENTER ANY DATA
AS IT CAN ADVERSELY IMPACT AN EMPLOYEES PAY AND RETIREMENT HISTORY.**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Prepares OPM‑1514, Military Deposit Worksheet, FRC-CALC, or other
automated retirement program worksheet. (See form in Appendix on page
A‑12). **[Must]{.underline}** complete Block 11, Interest Accrual Date,
in preparing manual worksheet. For CSRS employees, this will be the date
first covered by retirement plan. For FERS employees with more than five
years frozen service at time of conversion/election of FERS, this will
be the date first covered by CSRS retirement plan. For new FERS
employees and those with less than five years service at time of
conversion/election of FERS, this will be the date of first coverage
under FERS. This date determines the rate used to compute interest.

NOTE: FERS employees with five years or more of frozen service pay
military deposit at the CSRS rate.

Computes total service for each period of military service.

Multiplies earnings by appropriate percentage to calculate the deposit
due (7 percent CSRS and 3 percent FERS).

Multiplies earnings by the appropriate percentage to calculate the
deposit due (7 percent for CSRS and 3 percent for FERS). Deposits for
Military service performed during 1999 and 2000 are subject to the same
temporary increase that applied to employee retirement deductions for
that year. Use the table below to compute military deposits for service
during those years.

  ------------------ ----------------- ------------------ -----------------
  **Military                                              
  Deposits**                                              

                     **1999**          **2000**           **Other Years**

  CSRS               7.25%             7.40%              7%

  FERS               3.25%             3.40%              3%
  ------------------ ----------------- ------------------ -----------------

Computes interest due at the time deposit is initiated. If preparing
with an automated Benefits program follow the guidelines provided.
Benefits Processing Group will compute if automated program not
available.

Forwards the original documents (SF-2803, Application to Make Deposit or
Redeposit; OPM-1514, Military Deposit Worksheet (see Appendix, page
A-12); or automated worksheet and copy of DD-214, Report of Separation
from the Armed Forces of the United States) with payment or payroll
deduction authorization to Benefits Processing Group, Attention:
Military Deposit, D-2671.

Checks should be made payable to the [Department of the
Interior]{.underline}, in memo portion reference the check as a military
deposit.

Furnishes employee with copy of completed OPM‑1514 or other work sheet
and copy of retirement record provided by Benefits Processing Group.

NOTE: For further information concerning military deposits see CSRS and
FERS Handbook, Chapter 23, formerly FPM Supplement 830-1.

[Client Accounting Office]{.underline}:

Forwards all checks to Review and Analysis Branch, Attention: D‑2613, or
if check is payable to the agency, deposits to agency\'s suspense
account and transfers to Deposit Fund Account 14X6276.01 on SF‑1081,
Voucher Schedule of Withdrawal and Credits, or through IPAC (On‑Line
Payment and Collection).

Advises Review and Analysis Branch of the intent of the deposit and
follows up with backup paperwork.

[Employee]{.underline}:

Obtains earnings estimate from the Department of Defense and forwards to
the appropriate Servicing Personnel Office.

Provides written authorization to Servicing Personnel Office for payroll
deductions.

Makes check payable to the [Department of the Interior]{.underline},
with social security number and Military Service Deposit noted in the
memo portion of the check.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Maintains file of OPM Form 1514\'s or automated worksheet; SF‑2803\'s;
and DD‑214\'s, until employee separates or retires.

Establishes payroll deductions.

Posts deductions/cash collections to OPM Form 1514.

Computes interest on unpaid balances on interest accrual date and
notifies employee. Updates balance due in FPPS for employees with
payroll deductions.

Forwards two copies of completed OPM Form 1514 and/or automated
worksheet and a working copy (system-generated SF-2806/SF-3100
indicating year and amount paid) to the Servicing Personnel Office. (One
copy is to be filed in the employee\'s OPF and the other is to be sent
to the employee.)

Forwards SF‑2803 and OPM Form 1514 or automated worksheet with SF‑2806/

SF‑3100 to Office of Personnel Management at the time of separation.

Responds to questions from employees and agency.

[Review and Analysis Branch]{.underline}:

Deposits all payments received at bank, processes through system via
Automated Check Deposit System, and records credit in the POD Suspense
Account 14X6276.01 by Social Security Number.

Notifies the Benefits Processing Group when payment is received for
Military Service Deposit.

**[OTHER TAXABLE INCOME]{.underline}**

**[CHANGE OF DUTY STATION]{.underline}**

[General Information]{.underline}:

During recent years, the Internal Revenue Service Code has been modified
to classify more employee benefit payments as taxable income. Most of
these changes have occurred in the travel expense reimbursement area.
Examples include 1) certain expenses associated with a change of duty
station which are either paid on behalf of or reimbursed to the employee
including home sale incentive allowances, 2) per diem for indefinite
travel, and 3) delinquent travel advances. In order to simplify the
taxable income reporting process, Pay Code (P.C.) 33B will now be used
to report all taxable income not specifically identified to another pay
code.

\"Other Income Summary Sheet\" (see Appendix, page A-9) should be used
to report taxable income for the examples cited above, as well as any
other taxable income that is paid to an employee outside the FPPS System
for which a specific pay code is not established. Agency specific change
of station forms should not be sent to the Payroll Operations Division
(POD).

For tax purposes, income is to be reported the year in which the payment
is made. In order to best meet this requirement, Summary Sheets should
be submitted to the appropriate Payroll Processing Group, concurrent
with employee payments. It is recommended that Summary Sheets be
submitted [no later than the first week of November]{.underline} and on
a current basis after the first week in November through the end of the
pay year to assure timely and accurate processing. Processing cannot be
guaranteed for the appropriate tax year if Summary Sheets are received
[after the close of Pay Period 26]{.underline}.

NOTE: Please refer to page 61 for information required for foreign and
non-foreign allowances and differentials.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Makes direct payment to or on behalf of employees for all change of duty
station allowances including home sale incentive allowances, calculating
and withholding appropriate taxes. Reference the Tax Chart on page 102.
Prepares the Summary Sheet and forwards it to the appropriate Payroll
Processing Group, concurrent with the payment. (See Appendix, page A-9,
and the example on page 96.) Pay codes used on the Summary Sheet are
defined as follows:

33A: Moving Allowance-Non-taxable: Includes non-taxable amounts paid to
or on behalf of employees for moving expenses.

33B: Gross (pre-tax) amounts paid to or on behalf of or collected from
employees for moving expenses. For Relocation Income Tax Adjustment
(RITA) computations which result in a debt, report the gross amount as a
negative 33B, when the debt is collected. In addition, note that home
marketing incentive payments are not covered by the withholding tax
allowance (WTA) or relocation income tax allowance (RITA); therefore
such payments should be excluded from any WTA and/or RITA calculations.

ETW: Estimated taxes withheld or credited by the CAO as a reduction to
the gross amount paid to or collected from an employee for moving
expenses. For RITA computations which result in a debt, report the
applicable tax amount as a negative ETW when the debt is collected.

66A: Net (after tax) amount actually paid to or collected from an
employee for moving expenses. For RITA computations which result in a
debt, report the net amount as a negative 66A when collected.

Responds to employee questions regarding the calculation of allowances.

Validates entries from reports produced from the labor cost file. If
entries are found to be in error and are the result of incorrect data
submitted on the Summary Sheet, resubmits a corrected Summary Sheet as
it should have been, with \"CORRECTION\" clearly marked on the top of
the form. If entries are found to be in error and are the result of
incorrect data entry of the Summary Sheet, contacts the appropriate
Payroll Processing Group and advises of the error.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes the Summary Sheet into the FPPS System to update the employee\'s
year-to-date record for tax reporting (Form W-2) purposes.

NOTE: The FPPS System will compute the correct amount of federal, OASDI,
Medicare, state, and local taxes as appropriate on the taxable income
(P.C. 33B); and make any final tax adjustments on the employee\'s salary
payment.

**[EXAMPLE OF CHANGE OF DUTY STATION]{.underline}**

MEMORANDUM

To: Payroll Operations Division

Attention: [D-2661]{.underline}

From: Finance Officer, BIA

Subject: Other Income Summary Sheet

Change of Station [X]{.underline} Indefinite Travel Other

(Please check appropriate income being reported)

Employee Name: [Jimmy L. Doe]{.underline} SSN: [123]{.underline}
[45]{.underline} [6789]{.underline}

Department: [IN]{.underline} Bureau: [06]{.underline} Subbureau:
[NN]{.underline} Block: [299]{.underline}

Taxable Income to Be Reported In Tax Year: [2003]{.underline}

+---------------------------+---------------+------------+-----------+
|                           | [Amount       | O.C. If    | Cost      |
|                           | ]{.underline} | Other      |           |
|                           |               |            | [Ac       |
|                           |               | [Than      | count]{.u |
|                           |               | 12XX]{.    | nderline} |
|                           |               | underline} |           |
+---------------------------+---------------+------------+-----------+
| P.C. 33A (Non-taxable     | [0.00         |            | [1        |
| Income)                   | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
| P.C. 33B (Taxable Income) | [1,000.00     |            |           |
|                           | ]{.underline} |            | [1        |
|                           |               |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| P.C. 66A (Payment Outside | [700.00       |            | [1        |
| FPPS System)              | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| ETW (Estimated Taxes      | [300.00       |            |           |
| Withheld by CAO)          | ]{.underline} |            |           |
+---------------------------+---------------+------------+-----------+

Authorized By Date Phone Number

NOTE: Using the above as an example, when the \$1,000 P.C. 33B is
encoded into the FPPS System, the appropriate amount of taxes is
calculated by the system. The difference between the system calculated
taxes and the amount withheld as an estimate by the CAO is added to or
subtracted from the employee\'s next regular net salary payment. [When
estimated taxes (ETW) are not withheld by the employee\'s CAO, all FPPS
calculated taxes are withheld from the employee\'s next regular net
salary payment.]{.underline}

**[OTHER TAXABLE INCOME]{.underline}**

**[PER DIEM (TAXABLE) (INDEFINITE TRAVEL)]{.underline}**

[General Information]{.underline}:

In accordance with Public Law 102-486, enacted on October 24, 1992, a
taxpayer will not be treated as being temporarily away from home during
any period of employment if such period is expected to exceed one year,
and any employer reimbursed expenses received for that period will be
considered as taxable income. Agency guidance should be used to
determine the taxability of per diem payments made. This section
describes the procedures CAO\'s should follow to withhold taxes from per
diem payments and report taxable per diem to the POD for inclusion in
the employee\'s Wage and Tax Statement (Form W-2).

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Determines the taxability of per diem payments made to employees in
accordance with issued guidance.

Computes and withholds taxes from per diem payments made to employees.
(See \"Note\" below.) Reference the Tax Chart on page 102.

Prepares and forwards a Summary Sheet to the appropriate Payroll
Processing Group. The gross taxable per diem payment should be reported
under P.C. 33B (Taxable Income), taxes withheld from payment to the
employee should be reported under ETW (Estimated Taxes Withheld by the
CAO) and the net payment to the employee should be reported under P. C.
66A (Payment Outside FPPS System). (See Appendix, page A-9, and the
example on page 99.)

NOTE: To avoid confusion and lessen the possibility of imposing a
hardship on the employee generated by the tax consequences of multiple
transactions in the same pay period, **[it is highly recommended that
CAO\'s withhold an estimated amount of tax from each taxable per diem
payment and forward a Summary Sheet to the appropriate Payroll
Processing Group, as each payment is made]{.underline}**. Any difference
between the actual amount of taxes computed by the FPPS System and the
amount withheld by the CAO will be reflected on the employee\'s salary
payment for the pay period in which the Summary Sheet is processed by
the POD.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Group]{.underline}:

Encodes the Summary Sheet to update the employee\'s master record for
tax reporting (Form W-2) purposes.

NOTE: The FPPS System will compute the correct amount of taxes on the
taxable income (P.C. 33B) and make any final tax adjustments on the
employee\'s salary payment. Reference the Tax Chart on page 102.

**[EXAMPLE OF TAXABLE TDY TRAVEL]{.underline}**

MEMORANDUM

To: Payroll Operations Division

Attention: [D-2662]{.underline}

From: Finance Officer, NPS

Subject: Other Income Summary Sheet

Change of Station Indefinite Travel [X]{.underline} Other

(Please check appropriate income being reported)

Employee Name: [Jimmy L. Doe]{.underline} SSN: [123]{.underline}
[45]{.underline} [6789]{.underline}

Department: [IN]{.underline} Bureau: [00]{.underline} Subbureau:
[SE]{.underline} Block: [C01]{.underline}

Taxable Income to Be Reported In Tax Year: [2003]{.underline}

+---------------------------+---------------+------------+-----------+
|                           | [Amount       | O.C. If    | Cost      |
|                           | ]{.underline} | Other      |           |
|                           |               |            | [Ac       |
|                           |               | [than      | count]{.u |
|                           |               | 12XX]{.    | nderline} |
|                           |               | underline} |           |
+---------------------------+---------------+------------+-----------+
| P.C. 33A (Non-taxable     | [0.00         |            | [1        |
| Income)                   | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
| P.C. 33B (Taxable Income) | [100.00       |            |           |
|                           | ]{.underline} |            | [1        |
|                           |               |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| P.C. 66A (Payment Outside | [57.35        |            | [1        |
| FPPS System)              | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| ETW (Estimated Taxes      | [42.65        |            |           |
| Withheld by CAO)          | ]{.underline} |            |           |
+---------------------------+---------------+------------+-----------+

Authorized By Date Phone Number

NOTE: Using the above as an example, when the \$100 P.C. 33B is encoded
into the FPPS System, the appropriate amount of taxes is calculated by
the system. The difference between the system calculated taxes and the
ETW withheld by the CAO is added to or subtracted from the employee\'s
next regular net salary payment. [When estimated taxes (ETW) are not
withheld by the employee\'s CAO, all FPPS calculated taxes are withheld
from the employee\'s next regular net salary payment]{.underline}.

**[OTHER TAXABLE INCOME]{.underline}**

**[TRAVEL ADVANCES - (TAXABLE)]{.underline}**

[General Information]{.underline}:

In late 1990, the tax laws were changed to mandate the inclusion of
delinquent travel advances issued for temporary duty travel as taxable
income. Department of the Interior or agency guidance should be used to
determine instances of reportable taxable travel advances.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Makes the determination that an employee\'s travel advance is taxable
income.

Advises employee that above determination has been made and that his/her
regular salary payment will be reduced by any taxes required to be
withheld on the delinquent travel advance reported as taxable income.

Prepares and forwards a Summary Sheet to the appropriate Payroll
Processing Group for each taxable travel advance. (See Appendix, page
A-9, and the example on page 101.)

It is recommended that a Summary Sheet be sent to the POD monthly for
each employee whose travel advance is determined to be taxable income
during the month. This will more evenly distribute the workload during
the year, decrease the chance of errors, and lessen the possibility of
imposing a hardship on employees due to tax consequences of multiple
transactions in the same pay period.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes the Summary Sheet to update the employee\'s year-to-date record
for tax reporting (Form W-2) purposes.

NOTE: The FPPS system will compute the correct amount of taxes on the
delinquent travel advance and make any final tax adjustments on the
employee\'s salary payment. Reference the Tax Chart on page 102.

**[EXAMPLE OF TAXABLE TRAVEL ADVANCE]{.underline}**

MEMORANDUM

To: Payroll Operations Division

Attention: [D-2661]{.underline}

From: Finance Officer, FWS

Subject: Other Income Summary Sheet

Change of Station Indefinite Travel Other [X]{.underline}

(Please check appropriate income being reported) (Taxable Travel
Advance)

Employee Name: [Jane M. Doe]{.underline} SSN: [123]{.underline}
[45]{.underline} [6789]{.underline}

Department: [IN]{.underline} Bureau: [15]{.underline} Subbureau:
[08]{.underline} Block: [303]{.underline}

Taxable Income to Be Reported In Tax Year: [2003]{.underline}

+---------------------------+---------------+------------+-----------+
|                           | [Amount       | O.C. If    | Cost      |
|                           | ]{.underline} | Other      |           |
|                           |               |            | [Ac       |
|                           |               | [than      | count]{.u |
|                           |               | 12XX]{.    | nderline} |
|                           |               | underline} |           |
+---------------------------+---------------+------------+-----------+
| P.C. 33A (Non-taxable     | [0.00         |            | [1        |
| Income)                   | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
| P.C. EDT (Taxable Income) | [50.00        |            |           |
|                           | ]{.underline} |            | [1        |
|                           |               |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| P.C. 66A (Payment Outside | [50.00        |            | [1        |
| FPPS System)              | ]{.underline} |            | 12233]{.u |
|                           |               |            | nderline} |
+---------------------------+---------------+------------+-----------+
| ETW (Estimated Taxes      | [00.00        |            |           |
| Withheld by CAO)          | ]{.underline} |            |           |
+---------------------------+---------------+------------+-----------+

Authorized By Date Phone Number

NOTE: Using the above as an example, when the \$50 P.C. EDT is encoded
into the FPPS System, the appropriate amount of taxes is calculated by
the system. Since no ETW was withheld by the CAO, [all assessed taxes on
this payment as calculated by the FPPS System will be withheld from the
employee\'s next regular net salary payment]{.underline}.

**[STANDARD TAX DEDUCTIONS]{.underline}**

**[FOR OTHER TAXABLE INCOME]{.underline}**

The standard tax deductions for tax year 2003 for other taxable income
including change of station, indefinite travel, and taxable travel
advances are as follows:

Medicare Tax: All Employees - 1.45%

OASDI: Full CSRS Employees (Retirement Codes 1, 4 and 6) - Not
Applicable

All Other Employees - 6.2%

Federal Tax: All Employees - 25%

Local Tax: All Employees - Standard Formula for

Subject to Locality Involved

Local Tax

State Tax: All Employees - If State Tax is not Listed

Subject to Below, then According to the

State Tax Standard Formula for the State

[State]{.underline} [Percent of Gross]{.underline}

Alabama 5%

California 6%

Colorado 4.63%

Idaho 7.8%

Illinois 3%

Iowa 6%

Kansas 5%

Maine 5%

Minnesota 6.25%

Missouri 6%

Montana 6%

Nebraska 5%

New Mexico 7.7%

New York 7.35%

North Carolina 6%

Ohio 3.5%

Oklahoma 7%

Oregon 9%

South Carolina 7%

Vermont 7.2%

**[OTHER TAXABLE INCOME]{.underline}**

**[FITNESS/WELLNESS SUBSIDY]{.underline}**

***[Department of the Interior ONLY]{.underline}***

[General Information]{.underline}:

When an employer pays for or reimburses an employee for a fitness
program provided to the employee at a privately-owned, off-site athletic
club, the amount of the payment or reimbursement must be reported as
taxable income and subsequently reported on the employee's W-2. This
includes fees reimbursed to an employee for use of a hotel/resort
facility. (26 CFR1.132-1; Paragraph 620 of CCH Payroll Management Guide;
IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits; and IRS
Publication 525, Taxable and Nontaxable Income.)

However, if the athletic facility is located on the employer's premises
(owned or leased), operated by the employer, and substantially all use
of the facility is by current or retired employees, their spouses, or
their dependent children, then the fees reimbursed to the employee, or
paid on the employee's behalf, are excluded from gross income. As such,
the payment is not subject to income tax, social security, or Medicare
withholding. If all these conditions are not met, the payment is
taxable.

Pay Code EFB is used for these transactions so that the W-2 shows the
amount as a taxable fringe benefit.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Makes payment to the athletic facility or to employee.

Prepares and forwards a Report of Taxable Fringe Benefits to the
appropriate Payroll Operations Group. (See Appendix, page A-17.)

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes the Report of Taxable Fringe Benefit into the FPPS system to
update the employee's year-to-date record for tax reporting (Form W-2)
purposes.

NOTE: The FPPS system will compute the correct amount of federal, Social
Security, state and local taxes on the taxable income and deduct those
taxes from the employee's current pay.

**[OTHER TAXABLE INCOME]{.underline}**

### PARKING

[General Information]{.underline}:

Up to \$190 per month of the fair market value of parking which is
subsidized or provided to employees is exempt from taxable income for
2003 tax year. Any amount in excess of \$190 per month is taxable income
and must be reported for inclusion on the employee's W-2. The fair
market value which exceeds \$190 per month should be reported to the
appropriate Payroll Processing Group. Pay Code EPT is used for these
transactions so that the W-2 shows the amount as a taxable fringe
benefit.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Pays subsidy or provides parking to employee.

Prepares and forwards a Report of Taxable Fringe Benefits to the
appropriate Payroll Processing Group. (See Appendix, page A-17.)

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes the Report of Taxable Fringe Benefit into the FPPS system to
update the employee's year-to-date record for tax reporting (Form W-2)
purposes.

NOTE: The FPPS system will compute the correct amount of Federal, Social
Security, state and local taxes on the taxable income and deduct those
taxes from the employee's current pay.

**[OTHER TAXABLE INCOME]{.underline}**

**[NON-MONETARY AWARD]{.underline}**

[General Information]{.underline}:

The fair market value of any significant non-monetary award presented
to an employee as a recognition must be included in the employee's W-2
as taxable earnings. Items that could be considered significant for this
purpose would be pen-and-pencil sets, clocks, jackets, watches, gift
certificates (not exchangeable for cash), tickets to events, or other
appropriate items. Follow your agency policy regarding non-monetary
awards that must be considered taxable earnings as a fringe benefit.

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Prepares and forwards a Report of Taxable Fringe Benefits to the
appropriate Payroll Processing Group. (See Appendix, page A-17.)

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes the Report of Taxable Fringe Benefit into the FPPS system to
update the employee's year-to-date record for tax reporting (Form W-2)
purposes.

NOTE: The FPPS system will compute the correct amount of Federal, Social
Security, state and local taxes on the taxable income and deduct those
taxes from the employee's current pay.

**[OTHER TAXABLE INCOME]{.underline}**

**[STUDENT LOAN REPAYMENT BENEFIT]{.underline}**

[General Information]{.underline}:

Public Law 101-510 amended Title 5, U.S.C. by adding section 5379 which
established the statutory authority for repayment of student loans. This
section was further amended by the Floyd D. Spence National Defense
Authorization Act of 2001, which expanded the authority to agencies for
repayment of federally insured student loans when necessary to recruit
or retain highly qualified employees. The amount paid by the bureau or
office is subject to a maximum limit of \$6,000 per employee per
calendar year and a lifetime total of \$40,000 per employee.

Payments under this program will be authorized by the employing agency
in accordance with agency policy, and will be paid by the Payroll
Operations Division directly to the lender. The gross authorized amount
is taxable income to the employee; appropriate tax withholdings will be
made from the gross authorized amount and the net will be paid to the
lender.

The \"Student Loan Repayment Benefit Summary Sheet\" (see attached form,
page A-22) will be used by the employing agency to authorize the Payroll
Operations Division to make Student Loan Repayments.

For tax purposes, income is to be reported the year in which the payment
is made. In order to best meet this requirement, Summary Sheets are to
be submitted to the appropriate Payroll Processing Group several pay
periods before pay period 26 to ensure all processing can be
accomplished in the current tax year.

The employee's Leave and Earning Statement will show the gross amount as
"Fringe Ben" and the net payment as "Misc Offset POD". *(This is an
interim solution until program specific pay codes are developed and
implemented in FPPS).* The employee's Form W-2 will include the gross
student loan repayment amount in federal, state, local, OASDI, and
Medicare wage fields, as applicable, and will include the withheld taxes
in the appropriate tax fields.

***[Client]{.underline}***

[Human Resource Office/Agency Designee]{.underline}:

Initiates a Service Agreement between the agency/bureau and employee in
accordance with terms, limitations, and conditions of 5 CFR 537 and the
employing agency's policy and procedures.

Prior to authorizing loan repayments, the agency/bureau must verify with
the holder of the loan that the employee has an outstanding student loan
that qualifies for repayment under this program.

Completes the \"Student Loan Repayment Benefit Summary Sheet\" (see
Appendix, page A-22) and forwards to the appropriate Payroll Processing
Group (see page v of the Client Interface Manual for correct mail code).

Until program-specific pay codes are established in the FPPS, client
will be responsible for manually tracking and reporting all Student Loan
Repayment Benefits in accordance with the implementing regulations and
the agency policy.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Receives the \"Student Loan Repayment Benefit Summary Sheet\" from
agency/bureau.

Payroll Processing Group calculates the gross to net and pays the net
amount to lender outside the FPPS. The Processing Group inputs a
One-Time Adjustment into the system to update wages (Pay Code EFB),
withheld taxes, and payment to lender (Pay Code MPO).

The processing Group will complete a Paid Daily Miscellaneous Schedule
to disburse the net amount to the lender.

[Review and Analysis Branch]{.underline}:

Will process the Miscellaneous Schedule and the U.S. Treasury Department
will disburse the payment to the lender via hard copy paper check.

Disburses taxes to the proper authorities.

**[NON-TAXABLE SUBSIDY]{.underline}**

**(TRANSPORTATION)**

**(ONLY as Authorized by Agency)**

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Authorizes non-taxable transportation subsidy.

Forwards authorized memorandum (see Appendix, page A-21) to the
appropriate Payroll Processing Group to process subsidy payment.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes non-taxable transportation subsidy into FPPS system.

**[PAYROLL INFORMATION LINE]{.underline}**

\(303\) 969-7732

or

1-800-662-4324

[General Information]{.underline}:

The Payroll Information Line is located in POD\'s Customer Service
Office. Its objective is to provide timely and accurate response to
client inquiries. The Information Line is available to all clients. This
telephone number is printed on the employees leave and earnings
statements as directed by the agency.

***[Client]{.underline}***

[Servicing Personnel Office, Client Accounting Office, Supervisor,
Payroll Coordinator/Timekeeper]{.underline}:

Resolves employee questions and concerns to the extent possible.

For unresolved issues, and for questions originating within the office,
contacts the Payroll Information Line.

***[Payroll Operations Division]{.underline}***

A Payroll Technician (Customer Service Specialist) answers the
Information Line between 6:30 a.m. and 5:30 p.m. (Mountain Time), Monday
through Friday, excluding holidays. Inquiries are resolved to the
maximum extent possible while the caller is on the line. The Information
Line also features an extensive voice mail system that provides general
information on a variety of common payroll questions.

Duplicate copies of Leave and Earnings Statements (LES) can be obtained
by calling the Information Line. Press 1, then press Option 6, and then
press 2 to leave a message requesting a duplicate LES. If there are
several employees needing duplicate LESs, fax a list with the employees
names and SSNs to the Customer Service Office on (303) 969-5463. Unless
otherwise requested, the duplicate LES will be mailed to the employee's
official mailing address on their master record.

NOTE: To bypass the voice mail option listing and reach a technician,
call direct on (303) 969-7732, press 1 and then press either Option 0
(zero) to speak to a technician or press Option 7 if you prefer to leave
a message, and a technician will return your call as soon as possible.

**[PREMIUM PAY FOR SCHEDULED STANDBY, ADMINISTRATIVELY]{.underline}**

**[UNCONTROLLABLE OVERTIME, AND AVAILABILITY PAY]{.underline}**

[General Information]{.underline}:

Non-exempt employees who are compensated by payment of Annual Premium
Pay (Standby Pay or Administratively Uncontrollable Overtime) under 5
USC 5545 (C) (1) should also report pay code 810 on the Time and
Attendance Record to identify irregular, unscheduled overtime hours. The
reported pay code 810 hours do **[not]{.underline}** pay but are used in
the calculation of FLSA and therefore impact the amount of pay received.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Establishes, terminates, or revises rates of premium pay for
administratively uncontrollable overtime or regularly scheduled standby
duty.

Establishes and terminates premium pay for availability pay entitlements
for criminal investigators.

[Timekeeper]{.underline}:

Records hours worked as administratively uncontrollable overtime or
standby on the Time and Attendance Report with pay code 810.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Manually calculates pay entitlements and applicable FLSA on retroactive
adjustments not processed through the system during the recomputation
time frame.

***[Division of FPPS System Management]{.underline}***

Calculates FLSA entitlements, as applicable.

**[QUARTERS/REQUIRED OCCUPANCY]{.underline}**

[General Information]{.underline}:

Under limited and clearly defined circumstances, Internal Revenue
Service (IRS) regulations provide that the value of quarters furnished
to employees is not taxable to the employee nor subject to
OASDI/Medicare withholding. Under 26 CFR 1.119-1(b), in order for the
value of such lodging to be tax exempt, the following conditions must be
met:

> 1\) the lodging is furnished for the convenience of the employer,
>
> 2\) the employee is required to accept such lodging as a condition of
> employment, and
>
> 3\) the lodging is furnished on the business premises of the employer.

The following Hours Codes have been established for required occupancy
coding:

54B - Government Furnished Garage - Non-taxable

> Required Government garage furnished to an employee for which a
> non-taxable deduction is made from pay entitlement.

55C - Government Furnished Quarters - Non-taxable

> Required occupancy of government living quarters furnished to an
> employee for which a non-taxable deduction is made from pay
> entitlement.

55D - Government Furnished Mobile Homes - Non-taxable

> Required occupancy of government mobile homes furnished to an employee
> for which a non-taxable deduction is made from pay entitlement.

57B - Government Furnished Electricity - Non-taxable

> Non-taxable deduction for electricity furnished to an employee in
> required occupancy quarters/mobile home/garage.

***[Client]{.underline}***

[Designated Responsible Office]{.underline}:

Determines required occupancy by the management level delegated this
responsibility within the bureau.

Forwards Quarters Deduction Input Form (see Appendix, pages A-3 and A-4)
to appropriate Payroll Processing Group.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Encodes quarters deductions from data received on the Quarters
Deductions Input Form.

**[RETIREMENT/SEPARATIONS]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Processes applicable separation actions.

Forwards SF‑2803, Application to Make Deposit or Redeposit, to the
Benefits Processing Group, D-2671, when this document is submitted by
the employee to the Servicing Personnel Office.

Provides counseling and guidance to employees on retirement.

***Retirements:*** Forwards retirement forms as specified in CSRS/FERS
Handbook, Chapter 40, including all OPF copies of SF-2809/SF-2810.
Forwards Automated Separation and Retirement Data Sheet (ASR) with
retirement papers. (See Appendix, page A-15.)

***Applications for Disability Retirement:*** Forwards retirement forms
as specified in CSRS/FERS Handbook, Chapter 40. Forwards Automated
Separation and Retirement Data Sheet (ASR) with retirement papers. (See
Appendix, page A-15.)

***Final Disability Retirement:*** Forwards all OPF copies of
SF-2809/SF-2810 and any other forms not previously sent. Forwards
another Automated Separation and Retirement Data Sheet (ASR), if
previously submitted information has changed. (See Appendix, page A-15.)

***All other separations:*** Forwards completed paperwork related to
resignations, i.e.,

SF-2802/SF‑3106, Application for Refund of Retirement Deductions, and
SF-2802B/

SF‑3106A, Current/Former Spouse\'s Notification of Application for
Refund of Retirement Deductions. An Automated Separation and Retirement
Data Sheet (ASR) must be submitted with applications for refund. (See
Appendix, page A-15.)

NOTE: The Automated Separation and Retirement Data Sheet (ASR) is not
needed for transfers to other government agencies or for any other
separation where no payment is to be made by OPM.

All paperwork related to the above activities is to be forwarded to the
Benefits Processing Group, D-2671.

[Employee]{.underline}:

Forwards written request to the Customer Service Office, D-2605, when
statement from employer is required for Social Security benefit purposes
to confirm the portion of the lump sum annual leave payment covering
leave earned in year(s) prior to the year of retirement.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Processes all forms related to the Civil Service Retirement System
(CSRS) and the Federal Employees Retirement System (FERS).

Produces final SF‑2806/SF‑3100 when notification is received through
FPPS of a separation action.

Transmits completed SF‑2806/SF‑3100 to OPM. Transmits applicable
paperwork related to the type of separation to OPM. (No action needed
through FPPS until approval is received from OPM.)

Prepares preliminary disability SF‑2806/SF‑3100 when application for
disability retirement is received and forwards to OPM.

Responds to inquiries from employees, Personnel Offices, and OPM.

Maintains files on Military Service Deposits and forwards paperwork with
SF‑2806/SF‑3100 to OPM at time of separation.

Forwards SF-2803 for prior service to OPM.

Maintains retirement records for current employees.

[Customer Service Office]{.underline}:

Responds to employee's requests for a breakdown of retirement year
earnings for Social Security benefit purposes.

**[RETIREMENT ADJUSTMENTS]{.underline}**

***On September 19, 2000, the President signed the Federal Erroneous
Retirement Coverage Corrections Act (FERCCA). FERCCA provides OPM and
agencies the ability to make retirement coverage corrections. OPM to
issue guidance.***

***Currently, changes may be made (1) from OASDI only coverage to CSRS
Offset or FERS coverage, (2) from regular coverage to special coverage,
i.e. codes 1 to 6, C to E, or K to M, or (3) any changes where the
employee was in the wrong retirement plan for less than three years. No
other corrections may be made to retirement coverage until OPM has
issued the FERCCA guidance.***

***Notify the Benefits Processing Group at (303) 969-7486, if you have
an employee in the wrong retirement plan who is retiring or separating
for other reasons. Process the employee's separation/retirement without
correcting the coverage.***

[General Information]{.underline}:

Since the implementation of the Federal Employees Retirement System
(FERS) on

January 1, 1987, the Payroll Operations Division has been involved in
making adjustments in retirement monies as indicated by changes in
retirement codes made by Personnel Offices on review of employee's
Official Personnel Folder (OPF) and as a result of decisions made by the
Office of Personnel Management (OPM) as to whether or not an employee is
in a position covered by special retirement (e.g., law enforcement,
firefighters, etc.).

The rate of withholdings for all CSRS and FERS covered employees
increased in three steps.

For most CSRS covered employees, the withholdings rate increased to 7.25
percent of basic pay in 1999, and increased to 7.40 percent in 2000. The
withholdings rate reverted to 7.00 percent of basic pay in 2001. Most
FERS covered employees were subject to withholdings of 1.05 percent of
basic pay in 1999, and increased to 1.20 percent in 2000. The FERS
withholdings rate reverted to .8 percent in 2001. Those employees
covered under special retirement for law enforcement officers and
firefighters had rates that were one-half percent higher than those
above.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

The personnel office will determine that a change in retirement code is
needed and prepare the SF-50\'s entering the new retirement code into
the FPPS System. The remarks field of the SF-50 is to be used to
indicate prior to history effective date.

If the change in retirement code is from Special (6, E, M) to Regular
(1, C, K) the employee should be given the option of receiving a refund
of the additional .5% paid or leaving it in his retirement account. No
interest will be paid on the additional .5% left in the account.

If the change in retirement code is from Regular (1, C, K) to Special
(6, E, M) the employee needs to be advised that the additional .5% owed
must be paid and that a Bill for Collection will be issued.

If the change in retirement code is from FERS or CSRS Offset (K, M, C,
E) to full CSRS (1 or 6), the agency and employee should be advised that
we cannot recover OASDI (Old Age Survivors Disability Insurance) for
more than three years prior to the current year. Therefore, the full 7%
or 7% for years prior to the period of OASDI recovery will be collected
from the agency and/or employee. (Non FERCCA cases.)

[Client Accounting Office]{.underline}:

The Client Accounting Office will see the adjustment for the
government's share of FICA and retirement on the labor cost report. In
those rare cases when adjustment is made outside the system, adjustment
of the government's contribution will be made by IPAC.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Computes the amount of retroactive adjustment and processes one-time
adjustment.

Verifies input of the adjustment, either current year or multiple years,
and makes needed adjustments to the retirement record to reflect the
correction of withholding amounts.

Offsets the deduction and notifies the Debt Management Branch and/or
agency Finance Office, if applicable.

Notifies the Review and Analysis Branch of adjustments made outside the
system.

Prepares requests for W-2C\'s for Review & Analysis Branch when
processing prior year adjustments in OASDI amounts.

Reports to OPM on retirement monies collected and the maintenance of
retirement records for employees who have dictated changes in
adjustments generated by changes in retirement codes.

[Review and Analysis Branch]{.underline}:

Reports to OPM via the RITS system and IPACs adjustment of government
contributions and employee amounts owed to Client Accounting Office when
an adjustment is made outside the system.

Prepares W-2Cs, as needed, when prior year adjustments are made in OASDI
amounts.

[Debt Management Branch]{.underline}:

Follows the Bills for Collection procedures established on page 23 when
notified by the Benefits Processing Group of a retirement indebtedness.

**[COLLECTING DEBTS FROM RETIREMENT MONIES]{.underline}**

[General Information]{.underline}:

To have a debt owed the government collected from retirement
contributions, the Benefits Processing Group is to be notified of the
existence of the debt. For DOI and those clients for whom DOI provides
debt collection service, the Debt Management System will provide the
notification for debts incurred as a result of pay activities and for
which DOI has begun the collection process. The Servicing Personnel
Office (SPO) will provide the notification of debt when it is a
non-payroll debt; such as outstanding travel advances, quarters, or
advanced leave. For those clients for whom DOI does not provide debt
collection service, the Servicing Personnel Office will notify the
Benefits Processing Group of all types of debt owed.

It is especially critical that the notice of debt owed the government be
on the retirement record when the employee separates for reasons other
than retirement. This notice will place a hold on the refund of
retirement contributions until OPM requests and receives documentation
of the debt. Procedures in Chapter 4 of the CSRS/FERS Handbook will be
followed to provide this documentation. Debt collection from annuity can
be accomplished without the notice on the retirement record.

***[Client]{.underline}***

[Servicing Personnel Office/Client Accounting Office]{.underline}:

Contacts the Benefits Processing Group as soon as it is known that the
indebted employee is leaving the agency but no later than 20 days after
separation to assure that the notice of debt is noted on the retirement
card when it is submitted to OPM. A telephone call to (303) 969-7400 or
a Fax sent to (303) 969-5424 will serve as notice.

Provides the name and social security number of the employee who is
separating, along with the amount of the debt, if known.

[Client Accounting Office]{.underline}:

Follows procedures established by OPM regarding collection of debt as
indicated in Chapter 4 of the CSRS/FERS Handbook.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Receives a report each pay period listing separated employees with an
outstanding payroll debt(s).

Annotates the debt owed the government on the final retirement record,
SF-2806/SF-3100, of employee indicated as owing a debt, either on the
Debt Management System or by contact from the Servicing Personnel Office
or Finance Office. Forwards a correction to the retirement record to OPM
to include the amount of the debt, if SF-2806/SF-3100 has already been
sent to OPM. Notifies the Servicing Personnel Office if OPM indicates
the refund has been processed.

**[CREDITING "FROZEN" SICK LEAVE]{.underline}**

[General Information]{.underline}:

CSRS/FERS Handbook, Chapter 81, Section 81A2.2-3, provides for the
crediting of "frozen" sick leave for retirement when a former CSRS
employee is rehired and elects FERS. When a CSRS employee leaves
government service and returns after a break-in-service of thirty days
or more, the employee has the option of electing FERS within six months
of reemployment. The sick leave balance as of the separation date from
previous employment becomes the "frozen" sick leave for the CSRS
component of the FERS annuity for an employee who had more than five
years service under full CSRS. The sick leave balance may not be readily
available at the time FERS is elected for an employee who is employed by
an agency other than the one from which they previously separated or has
been separated for an extended period of time.

## Client

[Servicing Personnel Office]{.underline}:

Sends a copy of the SF-1150, Record of Leave Data, along with
transmittal (see Appendix, page A-5) indicating employee elected FERS,
to the Benefits Processing Group, Attention: D-2671, at address on page
v, for newly hired employees previously covered under CSRS. (Notifies
the Benefits Processing Group of the election, indicating that the
Payroll Processing Group has the SF-1150, as applicable.)

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Enters the "frozen" sick leave balance into the system.

NOTE: "Frozen" sick leave is the sick leave balance as of the date FERS
was elected. It is not subtracted from the sick leave available for use
by the employee and is not tracked separately. The employee has access
to the entire sick leave balance. At the time of retirement, the frozen
balance and the current sick leave balance are both reported to the
Office of Personnel Management on the Individual Retirement Record. The
lesser of the two amounts, frozen or current, is used by OPM in
computation of the CSRS component of the FERS annuity.

**[SALARY PAYMENTS]{.underline}**

[General Information]{.underline}:

A recertified or reissued payment is issued when: (1) a payee claims
nonreceipt of his/her U.S. Treasury check or when the payee\'s check has
been lost, stolen, destroyed, mutilated or forged; or (2) when the
agency determines that the payee is no longer entitled to the proceeds
of the payment (for example, the payee died before the issue date of the
check and the applicable proceeds of this payment will need to be issued
to the designated beneficiary).

**[Recertified Check]{.underline}:**

A recertified check is issued by Treasury when the original check is not
in their possession. A recertified check bears a different check number
and a different date than the original check. A recertified check will
be charged to the employee's accounting office and said office will be
reimbursed if/when the funds are recovered.

Treasury gives an agency the option of issuing a replacement
(recertified) check immediately upon notification of nonreceipt or
waiting until the original non-negotiated check is located. As a service
to employees, the Payroll Operations Division (POD) is as lenient as
possible when issuing recertified checks to employees while still
maintaining control of funds. The POD\'s policy on when to issue
replacement checks is as follows:

> 1\. For checks missing less than 30 days, the POD will issue the first
> recertified check as early as the third workday after the scheduled
> pay day. For example, a recertified check can be issued on Monday for
> checks not delivered on the previous Thursday\'s pay day.
>
> 2\. For checks missing more than 30 days, the POD will issue the first
> recertified check immediately upon notification from the Treasury that
> the original check is still outstanding. As Treasury\'s notification
> normally takes 6 weeks, this requirement can be waived by the
> employee\'s supervisor or administrative officer.
>
> 3\. The POD will only issue a second or subsequent recertified check
> for the same pay period (1) upon notification from Treasury that the
> original and the first recertified checks are still outstanding and
> (2) the issuance of another check has been acknowledged by the
> employee\'s supervisor or administrative officer. These officials can
> also waive Treasury\'s notification of the status of previous checks.
> The second and subsequent recertified checks should only be sent to
> addresses which have been validated.

The employee is accountable for all replacement checks until the
original non-negotiated check has been returned to Treasury via the POD,
the check has not been negotiated within one year after issuance
(statute of limitations has expired), or after Treasury\'s adjudication
process rules in the favor of the employee in cases of alleged forgery.

Employee accountability is established by requiring employees to sign a
statement prior to receiving a recertified check. This statement (see
Appendix, page A-14) states the employee will promptly return the
non-negotiated original check to the POD should it be located (see page
23 for procedures on Government Indebtedness). At the employing
agency\'s discretion, disciplinary action may be taken against employees
who knowingly cash both checks after signing this statement.

If Treasury determines that both the original check and the recertified
check have been negotiated, they will send photocopies of both checks to
the Review and Analysis Branch. The Review and Analysis Branch will
forward the documents to the Debt Management Branch. (See page 19 for a
description of subsequent processing.)

**[Reissued Payment]{.underline}:**

A reissued payment is issued by Treasury when the original check is
returned to Treasury, and Treasury has credited the POD for the
non-negotiated check. Since POD already has the funds, the employee's
accounting office will not be charged for the reissued check. Reissued
payments are also used for nonreceipt of Direct Deposit/Electronic Funds
Transfer (DD/EFT) payment to a financial organization. A reissued
payment will be processed when a financial organization confirms that
the deposit was rejected and the funds were returned to Treasury. This
normally occurs when the account number is incorrect. If the financial
organization routing number (ABA#) is incorrect, payment will be
rejected by Treasury.

PROCEDURES FOR REPORTING/PROCESSING DATA ON SALARY PAYMENTS WILL BE
BASED ON THE FOLLOWING THREE CONDITIONS:

> 1\. Non‑receipt/Lost Hardcopy Salary Checks (replacement may be a
> reissued or recertified check, depending upon the status of the
> original check)
>
> 2\. Non‑receipt of Direct Deposit/Electronic Funds Transfer (DD/EFT)
> payment to Financial Organization
>
> 3\. Canceled Salary Check

***[Client]{.underline}***

[Employee]{.underline}:

1\. Nonreceipt/Lost Hardcopy Salary Checks

Provides written statement signed by **both** the employee and
supervisor to Payroll Coordinator/Timekeeper that check was not
received, or was received and subsequently lost, stolen, or mutilated
and that a replacement (recertified) check is being requested. (See
Appendix, page A-14).

2\. Nonreceipt of Direct Deposit/Electronic Fund Transfer (DD/EFT)
payment to a financial organization (FO).

Notifies Payroll Coordinator/Timekeeper of nonreceipt of DD/EFT payment
in bank account. Provides necessary data as required on the form,
Information for Reporting Non-Receipt of DD/EFT Payment (see Appendix,
page A-10).

Verifies the accuracy of account number and the financial
organization\'s routing number (ABA#) when initially submitting SF-1199A
request for direct deposit of net pay.

3\. Canceled Salary Check

Returns all hardcopy salary checks that are incorrect and need to be
canceled to Payroll Coordinator/Timekeeper.

[Payroll Coordinator]{.underline}:

1\. Nonreceipt/Lost Hardcopy Salary Checks

Upon notification by employee/timekeeper of nonreceipt or lost salary
check, verifies issuance of payment via the system and/or leave and
earnings statement. Contacts the Payroll Processing Group and faxes copy
of employee\'s signed written statement that check was not received or
was received and subsequently lost.

2\. Nonreceipt of Direct Deposit/Electronic Funds Transfer (DD/EFT)
Payment to Financial Organization

Upon notification of nonreceipt of DD/EFT at Financial Organization,
verifies issuance of payment via the system or leave and earnings
statement. Obtains the information specified on the information sheet
(see Appendix, page A‑10) and calls this information into the Payroll
Information Line on (303) 969-7732.

3\. Canceled Salary Check

Follows agency procedures for canceling salary checks.

[Client Accounting Office]{.underline}:

1\. Nonreceipt/Lost Hardcopy Salary Checks

Recertified checks will be charged to the CAO at the time of issuance
and be credited to the CAO if/when funds are recovered. Such
transactions will be shown on the labor cost file.

2\. Nonreceipt of Direct Deposit/Electronic Funds Transfer (DD/EFT)
Payment to Financial Organization

No involvement with nonreceipt of DD/EFT.

3\. Canceled Salary Check

Check cancellations:

> \(a\) Forwards requests for salary check cancellation to Review and
> Analysis Branch,

D-2611.

> \(b\) Provides Review and Analysis Branch reason for cancellation.
>
> \(c\) Provides Review and Analysis Branch with amounts and purpose, if
> check is confiscated/canceled for Government Indebtedness.

NOTE: Observe the following Department of the Treasury instructions for
\"Checks Returned for Cancellation.\"

Do [NOT]{.underline} staple checks to your Check Cancellation Forms

> Do [NOT]{.underline} stamp, write, scroll, doodle, or mark over the
> payee or check amount
>
> [DO]{.underline} handle the checks with care to avoid tearing,
> folding, or bending

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

1\. Nonreceipt/Lost Hardcopy Salary Checks

Forwards request to Review and Analysis Branch for recertification.

2\. Nonreceipt of Direct Deposit/Electronic Funds Transfer (DD/EFT)
payment to Financial Organization

Forwards request to Review and Analysis Branch for research/reissue.

3\. Canceled Salary Check

Forwards request for check cancellation to Review and Analysis Branch.

[Review and Analysis Branch]{.underline}:

1\. Nonreceipt/Lost Hardcopy Salary Checks

Generates recertified salary check through Treasury and charges the
recertified check to the client agency's appropriation.

Requests that Treasury cancel the original check and give credit to the
POD who will forward such credit to the client agency.

NOTE: See page 24 under Double Negotiated Check, for procedures when
an employee cashed both the original and the recertified checks.

2\. Nonreceipt of Direct Deposit/Electronic Funds Transfer (DD/EFT)
Payment to Financial Organization

Generates reissued salary payment through Treasury and charges to the
POD\'s suspense account. Traces DD/EFT payment to recover the funds.

3\. Canceled Salary Check

Forwards returned salary check to Treasury for cancellation.

**[LIMITED PAYABILITY OF TREASURY CHECKS]{.underline}**

[General Information]{.underline}:

Effective October 1, 1989, the U.S. Department of the Treasury
implemented a one-year limit on negotiating Treasury checks. Limited
payability is described in Treasury Financial Manual (TFM) Bulletins
90-03, dated October 1, 1989, and 92-08 dated August 4, 1992.

I TFM 2-4200 describes agency responsibility for reports on unexpended
balances of appropriations and funds.

Treasury checks are automatically canceled by Treasury if they remain
outstanding (unnegotiated) after one year. Credit for each canceled
check is routed back to the originating agency by the agency\'s Agency
Location Code (ALC). Therefore, salary check cancellation credits for
checks generated by the Payroll Operations Division (POD) are routed to
POD via ALC 14-01-9999 for reissue to the employee or refund to the
employee's employing agency.

***[Client]{.underline}***

[Employee]{.underline}:

Upon receipt of written notice concerning canceled check, checks
personal records, e.g., bank statements, Leave and Earnings Statements,
etc., for verification that check was not previously replaced by POD or
the agency.

Provides POD with a [written]{.underline} request (claim) for the check
proceeds, if, after personal records have been reviewed, the employee
feels that he/she is entitled to the money.

[Client Accounting Office]{.underline}:

Receives IPAC credits for limited payability credits from POD at the end
of the second year after POD has received the credit from Treasury.

Retains limited payability check credits on books in accordance with TFM
2-4200 and

TFM Bulletins 90-03/92-08.

Follows FMS 2108, end of fiscal year, process outlined in Treasury\'s
Financial Manual.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Records Treasury\'s limited payability credits on POD\'s Suspense by
Social Security Number (SSN).

Validates that the non-negotiated check was not due to a debt owed the
POD, i.e., recertified check.

Verifies entitlement to the funds:

> a\. Notifies each employee of the check credit by letter, with
> required 30 day response time, and sends copy to CAO.
>
> b\. Reissues payment, via new check, to employee, when written request
> (claim) is received from the employee, unless a claim is already
> submitted by the CAO.

If employees do not respond to POD\'s written notification:

> a\. Retains limited payability credits on suspense, for possible
> claims from employees, until the end of the second calendar year (CY)
> following the CY in which the check was issued and,
>
> b\. Refunds unclaimed credits remaining at the end of the second CY to
> employee\'s agency via IPAC.

**[SALARY PAYMENT OPTION (SUMMER PAYOUT)]{.underline}**

**[Bureau of Indian Affairs ONLY]{.underline}**

[General Information]{.underline}:

Employees on a school term contract or status quo employees subject to
furlough may elect to have his/her basic pay prorated over a 12-month
period within 30 days prior to the beginning of the school term. An
employee may further elect to be paid in one lump sum at the end of the
school term for the remaining amount of basic compensation otherwise due
for the school term, provided notice is given four weeks prior to the
end of the school term.

Employees are [required]{.underline} to make an election annually. No
employee shall suffer a loss of pay or benefits because of electing to
have his/her pay prorated. The election may be changed
[once]{.underline} during the school term provided notice is given two
weeks prior to the end of the fifth month after the beginning of the
school term.

If the employee resigns, the Summer Payout will be paid in a lump sum
payment after the personnel master record is updated with the effective
date of the resignation.

***[Client]{.underline}***

[Personnel Office]{.underline}:

Provides information and guidance to employees regarding their option to
be paid either over the school year or over a 12-month period.

Furnishes Salary Payment Option form BIA-62159 (see Appendix, page A-24)
to employee.

Encodes Salary Payment Option form information, as appropriate.

[Employee]{.underline}:

Elects salary payment option on form BIA-62159.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Upon request from Servicing Personnel Office, will issue a Paid Daily to
employee.

**[U. S. SAVINGS BONDS]{.underline}**

[General Information]{.underline}:

Series EE and I U. S. Savings Bonds are available through payroll
deduction with a minimum withholding of \$3.75. The minimum denomination
for Series EE bonds is \$100.00. The minimum denomination for Series I
bonds is \$50.00. For further information regarding purchasing bonds
through payroll deduction, contact your Servicing Personnel Office or
visit web site www.savingsbonds.gov.

Effective February 2003, the minimum holding period has been increased
from 6 months to 12 months for newly issued Series EE and I U.S. Savings
Bonds. This means Series EE and I savings bonds with February 2003 and
later issue dates cannot be redeemed until they are at least 12 months
old. This also means that until they are 12 months old, Series EE bonds
with February 2003 and later issue dates cannot be exchanged for Series
HH savings bonds.

Treasury\'s procedures require a minimum 30 days from the [expected date
of delivery]{.underline} before claims for non-receipt savings bonds can
begin.

The Treasury processing time for canceling and/or reissuing a bond is
approximately 60 days.

The computer system will refund any remaining bond balance upon
cancellation of the bond deduction or termination of employment.

***[Client]{.underline}***

[Coordinator/Timekeeper]{.underline}:

Advises employee to submit a written notice to Review and Analysis
Branch if savings bond is to be canceled or reissued because of an error
in the original inscription data, e.g., wrong SSN, spelling of name,
etc.

Assists employee in making written request to refund a portion of their
bond account balance that will not be used in purchasing a bond (e.g.
Bond account balance is \$30.00. Employee requests a withholding
deduction change to \$25.00 per pay period. A refund of \$5.00 would
bring the account in line with the purchase price increment of \$50.00
for a \$100.00 bond denomination).

Forwards employee's written request for a bond refund to the appropriate
Payroll Processing Group.

[Employee]{.underline}:

Provides a written request to timekeeper for a bond refund, as
applicable.

Contacts the local bank or writes to the Bureau of Public Debt, Division
of Bonds and Currency, Parkersburg, WV 26106-1328, or telephones the
Bureau of Public Debt at (304) 480-6112 and follows the recorded
options, to obtain appropriate form:

> \(1\) When bond inscription data was correct as issued, but due to
> personal circumstances the data needs to be changed after receiving
> the bond, e.g., change of name of co‑owner/beneficiary, etc.
>
> \(2\) A bond that, after receipt, has been lost/stolen/destroyed.
>
> \(3\) Non-receipt of savings bond not previously reported and the
> timeframe is [over]{.underline} six months following the expected date
> of delivery.

Sends written notice/explanation to the Review and Analysis Branch,
D-2611, for:

> \(1\) Non‑receipt of savings bond [after]{.underline} 30 days from the
> [expected date of delivery]{.underline}, but [within]{.underline} six
> months following the expected date of delivery.
>
> \(2\) Mutilated bond, e.g., bond torn by postal machine.
>
> \(3\) Erroneous inscription data on issued bond, e.g., wrong SSN,
> spelling of name, etc.

(NOTE: Reissued Bonds will not have social security number of the
co-owner/beneficiary printed on them.)

For items (1) and (2), the written notice/explanation to D-2611 should
include:

-   Employee's name, address, social security number, agency, and
    daytime telephone number

-   Bond owner's name, address, and social security number (if different
    from employee)

-   What happened to bond (never received, torn by postal machine, etc.)

-   Denomination of bond

-   Pay period in which the bond was issued (if known)

-   Mutilated or destroyed bond (if available)

For item (3) the written notice/explanation to D-2611 should include:

-   Employee's name, address, social security number, agency, and
    daytime telephone number

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-   Original bond

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-   Exactly how the erroneous inscription should be changed

Completes the applicable parts of the Treasury form(s) furnished by
Review and Analysis Branch. Forwards such form(s) to the Bureau of
Public Debt, Box 1328, Parkersburg, WV 26106-1328.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Ensures refund of applicable portion of bond balance is processed, as
authorized by the employee.

[Review and Analysis Branch]{.underline}:

Provides proper form to employee for completion upon written
notification from the employee that the bond was not received within six
months of expected delivery date.

Submits a request to Treasury to cancel and/or reissue a bond upon
written notification from the employee that (1) original bond
inscription data is in error or (2) bond has been mutilated.
Notification must identify the erroneous bond inscription data and
provide the correct bond data, or an explanation of the mutilation. The
employee\'s written notification is forwarded to Treasury with the
request for reissue.

Responds to Treasury and/or employee inquiries when bond identification
is needed in order to reissue a bond.

**[SF-1150, LEAVE AUDIT AND LUMP SUM PAYMENT PROCEDURES]{.underline}**

[General Information]{.underline}:

The release of the SF‑50, Notification of Personnel Action, controls the
system‑generated lump sum leave payment. Personnel offices should make
every effort to enter the appropriate personnel action into the system
as soon as possible when an employee leaves the agency. Lump sum leave
payments will be automatically generated in the second pay period
following the pay period of separation, if the personnel action covering
the separation is processed timely. Automatic payment will occur the
following pay period when the work schedule changes to Intermittent
status, unless otherwise directed by the agency to hold the employee's
annual leave in abeyance until employee returns to a full-time or
part-time position.

Recredit of Sick Leave: A former employee is entitled to a recredit of
sick leave regardless of the date of his/her separation if he/she is
reemployed in the Federal Government on or after December 2, 1994,
unless the sick leave was forfeited upon reemployment in the Federal
Government before December 2, 1994.

Written documentation must support the recredit of sick leave and must
specify the date of separation from the Federal Government and the
amount of sick leave to be recredited. Documentation can be obtained
from: the employee's current agency from the employee's official
personnel records; the official records of the employee\'s former
agency; copies of earnings and leave statements provided by the
employee; or copies of other written documentation acceptable to the
supervisor.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Forwards employee\'s last leave and earnings statement to the
appropriate Payroll Processing Group, if contacted by a new employee
needing to use leave prior to receipt of SF‑1150 from losing agency.
(Certification of accuracy of leave and earnings by Personnel is not
required.)

Submits request for leave audit on active employee on Transmittal Sheet
(see Appendix, page A‑5).

[Client Accounting Office]{.underline}:

Calls the Payroll Processing Group or Payroll Coordinator if the lump
sum payment should be routed to the Client Accounting Office designated
agent due to outstanding Government debt.

[Timekeeper]{.underline}:

**[Expedites]{.underline}** requests to the Payroll Processing Group for
leave adjustments/corrections on separating employees, so input action
can be accomplished prior to the automatic generation of a lump sum
leave payment.

Calls the Payroll Processing Group if the lump sum payment should
**[not]{.underline}** be paid (i.e., corrected Time and Attendance
Reports not updated in the system).

Submits request for leave audit on an active employee on Transmittal
Sheet (see Appendix, page A‑5).

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Prepares SF‑1150, Record of Leave Data, on separated employee and
forwards to appropriate losing Personnel Office.

Encodes leave balances for new employee either from data received on
SF‑1150 or from employee\'s last leave and earnings statement, in lieu
of timely receipt of SF‑1150 from losing agency.

Encodes recredit of sick leave for a former employee, as applicable.

Performs leave audits as follows:

1\. For active employees, a leave audit will be accomplished on an \"as
requested\" basis.

2\. For separated employees or employees changing from full‑time or
part‑time to intermittent status, performs leave audit as applicable.

Reroutes lump sum payment to Client Accounting Office designated agent
if Government indebtedness exists and has not been satisfied through
other collection efforts.

Suppresses system‑generated lump sum payment, if applicable.

**[SPOUSE EQUITY ACT AND TEMPORARY CONTINUATION OF
COVERAGE]{.underline}**

[General Information]{.underline}:

The Federal Employees Health Benefits Amendments Act of 1988, PL
100-654, provides for temporary continuation of coverage under the
Federal Employees Health Benefits (FEHB) Program for certain individuals
who separate from Federal service, children of Federal employees who
lose their status as family members and certain former spouses of
employees who are not eligible for coverage under the Spouse Equity Act.
To implement PL 100-654, OPM contracted with the USDA National Finance
Center (NFC) to act as central processing office for those covered under
PL 100-654, as well as PL 98-615, the Spouse Equity Act.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Follows procedures provided by NFC in the Billings and Collections
Manual of the Direct Premium Remittance System for those enrolling in
health benefits under either Public Law as of January 1, 1990.

Sends original SF-2809 to NFC.

Sends notification to Benefits Processing Group, D-2671, when
determination of eligibility made for former spouse. Notification to
include name and SSN of employee; and name, SSN, and DOB of former
spouse.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Enters former spouse information on individual retirement record of
employee as directed by OPM.

**[SUPPLEMENTAL PAYMENT CRITERIA]{.underline}**

**[(PAID DAILY)]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office or Responsible Office]{.underline}:

A call should be made to the appropriate Payroll Processing Group to
notify the payroll technician of a supplement payment request, followed
immediately by a fax of the Notification of Personnel Action, SF-50. No
supplemental pay will be processed without evidence that an SF-50 has
updated the system and that a valid appointment exists.

[Payroll Coordinator/Timekeepeer]{.underline}:

Notifies appropriate Payroll Processing Group as soon as SF-50 is
released for new employee who needs a Supplemental Payment.

Faxes certified Time and Attendance Report (T&A) when notified by the
Payroll Processing Group of a missing current T&A.

NOTE: A Leave and Earnings Statement (LES) will not be issued on a
Supplemental Payment. The pay and leave data will display on the next
pay period's LES.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Contacts the Payroll Coordinator when employee's current T&A is missing.

Processes requests for the issuance of properly authorized supplemental
payments. The following [general]{.underline} guidelines apply to the
processing and issuance of supplemental payments:

1\. New employees must have a valid appointment established in the
computer system before a supplemental payment request can be honored.

2\. Supplemental payment will be made without agency authorization if
error is caused by payroll technician or system.

3\. The minimum payment to be issued is for 8 hours. Payments for under
the 8 hours minimum are to be paid the following pay period. (Only
exception will be Intermittent employees who worked a total of less than
8 hours.)

4\. New employees or new accessions will be paid 70 percent of their
gross pay period base salary.

5\. Established employees will normally be paid their net pay from the
previous pay period, plus any amounts for allotment deductions for the
given pay period. Normal deductions for taxes, health benefits, life
insurance, retirement, Thrift Savings Plan, charity, bond and any
court-ordered deductions will be made as usual.

6\. Supplemental payments are paid the same as the employee\'s normal
payment is made, i.e., sent by mail to the employee\'s official mailing
address or by direct deposit.

**[THRIFT SAVINGS PLAN]{.underline}**

[General Information]{.underline}:

Public Law 106-361 eliminated certain waiting period requirements for
participation and eligibility in TSP. Effective July 1, 2001, all new
employees have 60 days from the enter on duty date to elect to
participate\* in TSP. If they do not make an election within the first
60 days, they must wait until open season to contribute. FERS employees
who are eligible\*\* to receive the agency automatic 1% in any prior
government appointment are eligible for the 1% effective the enter on
duty date. New FERS employees still need to fulfill the required waiting
period of two Open Seasons before they are eligible to receive the
agency automatic 1%.

\*Participation -- contributing own money

\*\*Eligible -- eligible to receive agency automatic 1% and government
matching contributions.

## TSP Processing in FPPS

[Personnel Commands (SNIN/ENCG):]{.underline}

For FERS employees, the personnel side of FPPS requires establishment of
eligibility for government contributions by entering the **TSP
Eligibility Date.** If an employee is eligible on accession or
conversion to FERS coverage enter the current date as the **TSP
Eligibility Date**. This data is found on the RNO, Benefits, Security
Appointment Screen. (Reference: TSP Bulletin 01-4 and 5CFR Part 1600
defines when employee is eligible.)

#### TSP Status Codes

**"E"**, eligible for agency contributions. FPPS derives the **TSP
Status Code** from the **TSP Eligibility Date** for FERS employees who
must receive Agency Automatic Basic (1%) Contributions but who have not
made TSP contributions elections. When the **TSP Eligibility Date** is
reached, FPPS automatically derives the **TSP Status Code** "E" and
starts the Agency Automatic Basic (1%) Contributions.

**"I"**, ineligible. FPPS derives the **TSP Status Code** for FERS
employees with a future **TSP Eligibility Date** who are not yet
eligible for the government contributions and have not elected to
participate in TSP.

**"N"**, terminated contributions. FPPS derives the **TSP Status Code**
for:

-   FERS employees who must receive Agency Automatic Basic (1%)
    Contributions, and who either elect to terminate their contributions
    or are required to terminate their contributions because they made a
    Financial Hardship In-Service Withdrawal outside of the open season.

-   CSRS employees who elect to terminate their contributions or who are
    required to terminate their contributions because they made a
    Financial Hardship In-Service Withdrawal outside of the open season.

-   If an employee is eligible on accession or conversion to FERS
    coverage enter the current date as the **TSP Eligibility Date**.

**"S"**, stopped employee contributions before becoming eligible for
agency contributions (new code). FPPS derives the **TSP Status Code**
for FERS employees who terminate their own contributions before they
become eligible to receive agency contributions. When the **TSP
Eligibility Date** is reached, FPPS automatically derives the **TSP
Status Code** "T" or "N" and begins making Agency Automatic Basic (1%)
Contributions.

**"T"**, terminated contributions. FPPS derives the **TSP Status Code**
for:

-   FERS employees who must receive Agency Automatic Basic (1%)
    Contributions, and who either elect to terminate their contributions
    or are required to terminate their contributions because they made a
    Financial Hardship In-Service Withdrawal between October 15 and
    December 31, or between April 15 and June 30.

-   CSRS employees who elect to terminate their contributions or who are
    required to terminate their contributions because they made a
    Financial Hardship In-Service Withdrawal between October 15 and
    December 31, or between April 15 and June 30.

**"W"**, waiting to receive agency contributions (**new code**). FPPS
derives the **TSP Status Code** from the VDIN command for FERS employees
who are contributing to the TSP but who are not eligible to receive
agency contributions. When the **TSP Eligibility Date** is reached, FPPS
automatically derives the **TSP Status Code** "Y" and starts Agency
Matching and Agency Automatic Basic (1%) Contributions.

**"Y"**, yes, contributing. FPPS derives the **TSP Status Code** from
the VDIN command for:

-   FERS employees who are contributing to the TSP and who must receive
    agency contributions

-   CSRS employees who are contributing to the TSP.

[Payroll Commands (VDIN/VDCG)]{.underline}:

Input of data found on TSP-1, Thrift Savings Plan Election Form, and
TSP-19, Thrift Savings Plan Transfer of Information Between Agencies,
will be accomplished using command VDIN/VDCG to establish a new TSP
deduction or VDCG to change one currently in effect. The data element
**TSP Receipt Date** is used to determine when an employee who
terminates his/her participation will next be eligible to participate.

Input of a **TSP Amount** or **TSP Percent** will result in FPPS
deriving a **TSP Status Code** of "Y" or "W".

When terminating a TSP deduction for an employee, you must enter the
**TSP Receipt Date** as found on the TSP-1. A **TSP Receipt Date**
between October 15 and December 31, and between April 15 and June 31,
will result in FPPS deriving a **TSP Status Code** of "T" or "S",
indicating that the employee will be eligible to participate in the next
open season. A **TSP Receipt Date** other than during the open season
will result in FPPS deriving a **TSP Status Code** of "N" or "S",
indicating that the employee will be eligible to participate in two open
seasons.

> Retroactive TSP Payments
>
> Input of TSP-1 or TSP-19 to start TSP deductions with a prior
> effective date will NOT generate missed employee contributions or
> government matching contributions (FERS employees only).
>
> If the employee wishes to make up missed TSP deductions caused by
> late input of the TSP-1 or TSP-19 data over several pay periods, enter
> the TSP-1 or TSP-19 data using the current pay period as the effective
> pay period and notify the Benefits Processing Group of the employee's
> desire to have missed TSP deductions withheld from pay. The Benefits
> Processing Group will need the date the deductions should have
> started, the date the deductions did start, and the amount the
> employee wishes to have withheld each pay period to complete the
> deposit. The Benefits Processing Group will complete a thrift audit
> and mail it directly to the employee. The sample memorandum and form
> found on pages 141 and 142 will accompany the audit. The Benefits
> Processing Group will enter the One-Time Adjustments needed to comply
> with the employee's wishes stated in the "Retroactive Thrift
> Adjustment Authorization".
>
> When an audit of an employee's TSP account, done either at the
> employee's request or as a result of a retirement code change,
> indicates the employee can have additional money deposited into the
> TSP account, the Benefits Processing Group will notify the employee of
> the amount that can be paid into the TSP account and will enter
> One-Time Adjustments as requested by the employee.
>
> Refund of TSP Amounts Previously Deposited
>
> Input of TSP-1 data to terminate TSP payroll deductions with a prior
> effective ending date will NOT generate the refund to the employee
> and/or agency for all prior pay periods where deductions were withheld
> after the ending date.
>
> Notify the Benefits Processing Group of the date the deductions should
> have stopped and the date the deductions did stop. The Benefits
> Processing Group will enter the One-Time Adjustments needed to refund
> deductions and matching contributions (FERS employees only) for all
> prior pay periods where deductions were withheld after the ending
> date.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Provides general Thrift information to employees and acts as liaison
between employee and the Benefits Processing Group.

Administers open seasons.

Assists employees in completing forms.

Certifies all TSP‑1, Thrift Savings Plan Election forms, and annotates
the effective date. Retains one copy of TSP‑1 in office. Forwards
payroll copy of TSP-1 or TSP-19 to person/office responsible for input
into FPPS System.

Verifies TSP SCD shown in Thrift Record for all FERS employees, making
corrections to current employee records when errors are found or when
additional qualifying service is confirmed. Corrections to
[separated]{.underline} employee's TSP SCD are submitted to the Benefits
Processing Group for processing. \[Computing TSP SCD\'s - TSP Bulletins
9730, 9513 (U.S.E.R.R.A.)\]

Reverifies TSP SCD at time of separation of FERS employees, making
applicable corrections.

This is especially important since an erroneous TSP SCD can result in
employees not being vested and therefore losing government contributions
or in employees being erroneously vested and therefore receiving
contributions without entitlement.

Sends requests for TSP‑5, Employee Data/Payment Adjustment Record Input
Form, to the Benefits Processing Group, D-2671.

Updates Employee's Official Mailing address each time address changes,
ensuring that NFC has correct address for TSP participants.

***[National Finance Center]{.underline}***

Establishes employee accounts and records interest earned.

Sends account statements to employees twice a year.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Processes One-Time Adjustments needed because of late start or stop of
TSP deductions.

Corrects errors identified by system editing.

Identifies, corrects, and processes adjustments related to data errors.

Serves as liaison between employee, Personnel, Thrift Board, and
National Finance Center.

Responds to requests for TSP‑5.

Corrects TSP SCD for separated employees.

Performs audits and corrections to account when retirement code changes.

***[FPPS System Management]{.underline}***

Reflects withheld amounts on Leave and Earnings Statements and
distinguishes taxable vs. nontaxable earnings in computing biweekly
federal and state withholding taxes.

Produces a W‑2 showing nontaxable income amount, along with other
required data.

Forwards data to NFC on individual employees.

Date: Today's date

From: Name

Processing Technician, Benefits Processing Group

Subject: Retroactive Thrift Adjustment

To: JOHN SMITH SSN: 123-45-6789

123 MAIN STREET SPO: Phone number

PO BOX 456 PAYROLL: 303-969-6332

ANYTOWN, USA 12345

An audit of your pay records indicates the proper Thrift Savings Plan
(TSP) deductions were not withheld from your biweekly salary for the pay
period(s) and amount(s) shown on the enclosed spreadsheet.

To bring your TSP account up to date, you may chose one of the following
options:

> 1\) Have the total under deducted amount withheld in one lump sum by
> payroll deduction from one biweekly salary payment;
>
> 2\) Have the under deducted amount withheld on an approved payment
> schedule through payroll deductions; or
>
> 3\) Waive the opportunity to contribute the full amount of under
> deductions to your TSP account.

If a deduction is currently being made from your salary to satisfy
another under deduction, you may choose to either have the deduction
indicated in this notice delayed or started immediately.

In accordance with the agreed upon payment schedule, the government
matching contributions will be applied to your TSP account where
applicable.

If you transfer to another federal government agency before the full
amount of the under deduction has been collected, the outstanding
balance will be reported to the gaining agency for payments to be
reinstated. If you cancel your participation in the Thrift Savings Plan
before the full amount of the under deduction has been collected, you
may continue contributing this authorized amount or cancel it. However,
if you cancel your payments for under deductions, you will not be able
to restart the retroactive payments at a later date and will waive the
opportunity to pay the outstanding balance of the under deduction to
your TSP account in accordance with regulations set forth in 5 CFR
1605.2.C.6.

Please fill out, sign, and return the enclosed authorization form to
your servicing personnel office (SPO) no later than 30 days from the
date of this notice. If your personnel does not receive the signed form
within 30 days, you will forfeit your right to have any retroactive
contributions made.

If you have any questions regarding retroactive Thrift adjustments,
please contact your servicing personnel office.

Enclosures

DATE: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

EMPLOYEE NAME: SSN: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

DEPT/BUR/SUBBUR/BLK: SPO: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**RETROACTIVE THRIFT ADJUSTMENT AUTHORIZATION**

Parts I. through III. to be completed by employee:

**Part I. Payment Options** (please mark one option):

A. Lump-sum deduction from one biweekly salary payment.

B. Installment plan as indicated below (approved by servicing personnel
office):

\$ per pay period.

> C. I waive my option to have retroactive deductions paid to my Thrift
> Savings Plan account.

**Part II. Multiple Retroactive TSP Deductions**

If you currently have retroactive TSP deductions from your pay, please
select one option below:

> A. Begin my withholding option marked in Part I. after my current TSP
> retroactive deductions have been completed.
>
> B. Begin my withholding option marked in Part I. immediately in
> addition to my current TSP retroactive deductions.

**Part III. Cancellation of TSP Contributions**

> If you cancel your TSP contributions before your retroactive
> deductions have been completed, please indicate one option below:

A. Continue my retroactive TSP deductions as authorized above.

> B. Cancel my TSP retroactive deductions. I understand that by doing
> so, I will waive the opportunity to complete these retroactive
> payments to my TSP account.

Employee signature: Date:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

**Part IV. Certification Optional** (completed by servicing personnel
office):

> Date received: Effective date:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Certified by: Date:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

### THRIFT SAVINGS PLAN

**[CATCH-UP CONTRIBUTIONS]{.underline}**

[General Information]{.underline}:

Public Law 107-304 was signed on November 27, 2002, which permits
eligible Thrift Savings Plan (TSP) participants who are age 50 or older
to make tax-deferred "catch-up" contributions from their basic pay to
their TSP accounts. These contributions are a supplement to the
participant's regular employee contributions and do not count against
either the statutory contribution percentage limits or the Internal
Revenue code's elective deferral limit.

Employees who are 50 or older may participate in the catch-up
contribution by contributing the maximum percentage/amount, which does
not exceed the maximum contribution for that year. The maximum amount
is:

+---------------------------------+------------------------------------+
| Year                            | Maximum                            |
|                                 |                                    |
|                                 | Contribution                       |
+---------------------------------+------------------------------------+
| 2003                            | \$2,000                            |
+---------------------------------+------------------------------------+
| 2004                            | \$3,000                            |
+---------------------------------+------------------------------------+
| 2005                            | \$4,000                            |
+---------------------------------+------------------------------------+
| 2006 and                        | \$5,000\*                          |
|                                 |                                    |
| thereafter                      |                                    |
+---------------------------------+------------------------------------+

\*After 2006, this amount will be subject to

increases to reflect inflation.

Contributions are pre-tax, which means that they are taken from the
participant's basic pay before Federal tax and must be made through
payroll deductions (no checks).

Catch-up contributions are not eligible for matching government
contributions.

Contribution elections can be made any time during the year and they may
be stopped any time during the year.

If an employee terminates regular contributions or goes into a non-pay
status, the catch-up contribution must be terminated. The FPPS would
automatically shut down the function once this occurs.

FPPS will automatically stop catch-up contributions at the end of each
year or when the annual limit is reached.

Catch-up Contribution Election Form, TSP-1-C, has been designed for this
entitlement. Agencies may use an electronic version of this form to
support on-line employee services systems (e.g. Employee Express). Form
TSP-1-C is available on the TSP web site,
[www.tsp.gov](http://www.tsp.gov/).

***[Client]{.underline}***

[Employee]{.underline}:

Completes Catch-up Contribution Election Form, TSP-1-C, and submits to
Servicing Personnel Office, or uses Employee Express to enroll in the
Catch-up Contribution entitlement.

Must submit a new election each year.

Self-certifies contributing maximum percentage/amount allowed by the IRS
and TSP plan rules.

[Servicing Personnel Office]{.underline}:

Provides general information to employees and acts as liaison between
employee and the Benefits Processing Group.

May enter data contained on TSP-1-C into FPPS system.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Serves as resource for Servicing Personnel Office questions.

May enter data contained on TSP-1-C into FPPS system.

### LOST EARNINGS ON THRIFT SAVINGS

[General Information]{.underline}:

The agency will pay an amount equal to earnings lost on Thrift Savings
employee and government contributions when an administrative error
causes delay in deposit of these contributions to the employee\'s Thrift
account. The following conditions must be met to be eligible for the
lost earnings:

[Employee Contributions]{.underline} - (1) Must have been withheld from
the employee\'s paycheck but not deposited in the Thrift account until
30 days or more after the payday for the pay period in which the
withholding occurred. The amount withheld must also be \$1.00 or more.
(2) When a late pay action such as late within-grade increase/promotion
or additional hours paid on an amended Time and Attendance Report (T&A)
increases employee\'s earnings and causes additional Thrift
contributions in excess of \$1.00 to be withheld from pay, lost earnings
will be paid if the additional amount withheld is not deposited within
30 days of the payday for the pay period in which the payment should
have been made. (For example: A T&A for an additional 8 hours of regular
pay for PP0310 is received in PP0313. The payday for PP0310 is May 15.
The additional Thrift withholding is deposited on the payday for PP0313,
June 26. Since June 26 is more than 30 days after May 15, lost earnings
will be paid. If the additional hours had been paid in PP0311, no lost
earnings would be paid since the payday for PP0311, May 29, is less than
30 days after May 15.)

[Agency Automatic 1% Contribution]{.underline} - Any agency automatic 1%
amount of \$1.00 or more not deposited within 30 days of the payday for
the pay period in which it should have been deposited will be subject to
lost earnings.

[Agency Matching Amount]{.underline} - Any agency matching amount of
\$1.00 or more not deposited within 30 days of the payday for the pay
period in which it should have been deposited will be subject to lost
earnings. If an employee\'s contribution is not withheld from his pay in
the proper pay period but is withheld in a subsequent pay period, the
agency matching amount for that employee contribution will be subject to
lost earnings if it is deposited more than 30 days after the payday for
the pay period in which it should have been deposited. (For example: An
employee elects to participate in Thrift beginning in PP0313. The
payroll deductions for Thrift do not begin until PP0314. The employee
requests to make up the missing contribution for PP0313 in PP0316. The
employee contribution is not subject to lost earnings since it was
withheld from pay in PP0316 and deposited on the payday for PP0316.
However, agency matching amount should have been deposited on the payday
for PP0313, June 26, but was not deposited until the payday for PP0316,
August 7. Since this is more than 30 days late, lost earnings will be
paid on the agency's matching amount, if the amount is \$1.00 or more.)

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Serves as initial point of contact for employees regarding lost
earnings.

Provides form DI-1971, Claim for Lost Earnings from Thrift Savings Plan
(see Appendix, page A-20), to employee, as appropriate.

Forwards completed form DI-1971 to the Benefits Processing Group,
D-2671.

[Employee]{.underline}:

Checks TSP participant statement to confirm lost earnings deposited
(transaction

code C).

Submits completed claim form (DI-1971) for lost earnings to the
Servicing Personnel Office if lost earnings do not appear on first
participant statement received after error subject to lost earnings.
(Claims must be submitted within one year of date error occurred.)

***[National Finance Center]{.underline}***

Computes amount of lost earnings due, using data submitted by Payroll
Operations Division.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Serves as main resource for Servicing Personnel Office questions on lost
earnings.

Receives claim forms, researches and accepts or denies the claim.

Submits lost earnings records to NFC for computation, if accepted.

Submits all qualifying lost earnings records when late payments are
confirmed as received by NFC.

Charges the Client Accounting Office for amounts of lost earnings paid
and provides supporting documentation.

**[THRIFT SAVINGS PLAN (USERRA)]{.underline}**

**[IMPLEMENTATION OF P.L. 103-353, TSP MILITARY
CONTRIBUTIONS]{.underline}**

[General Information]{.underline}:

Public Law 103-353, the Uniformed Service Employment and Reemployment
Rights Act of 1994 (USERRA) was enacted on October 13, 1994. Section 4
of this law allows all eligible employees the opportunity to make up any
Thrift Savings Plan (TSP) contributions that were not made to their TSP
accounts because they separated (or were in a leave-without-pay status)
to perform military service.

***[Client]{.underline}***

[Servicing Personnel Offices]{.underline}:

Works in conjunction with current employees to verify those eligible
under P.L. 103-353.

Forwards related processing data to the Benefits Processing Group,
D-2671, including the time frames involved, the rate of pay during those
time frames (pay adjustment and WGI), eligibility date for the automatic
1% and/or the TSP election prior to the military LWOP, written request
from employee to make retroactive any missed contributions, and requests
to restore any forfeited funds and to reinstate loan deducts if
applicable.

Notifies employee to contact the National Finance Center if employee
chooses to return previously withdrawn funds.

Corrects TSP SCD to include military service related to P.L. 103-353.
(Reference TSP Bulletin 9513)

[Employee]{.underline}:

Submits to Servicing Personnel Office the written request to
retroactively collect employee contributions for missed TSP deductions
during Military LWOP.

Contacts the National Finance Center and arranges re-deposit of
previously withdrawn funds and/or reversal of any applicable taxable
distribution. (Optional)

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Interfaces with Servicing Personnel Offices and employees to set up
repayment schedule for missed TSP deductions.

Deposits lump sum for applicable basic 1% contributions.

Submits lost earnings records on the government portions of retroactive
amounts to the NFC for computations.

Submits letters of restoration of forfeited funds to the NFC.

Reinstates loan deductions, if applicable.

***[National Finance Center]{.underline}***

Computes and deposits lost earnings into participant's TSP accounts.

Directs employees on procedures needed to deposit any previously
withdrawn funds and to reverse any taxable distribution.

**[THRIFT SAVINGS PLAN LOAN PROGRAM]{.underline}**

[General Information]{.underline}:

When using FPPS commands, VDIN/VDCG gives the opportunity to enter
Thrift Loans. **NOTE: This option is for the use of the Payroll
Operations Division Benefits Branch ONLY. Do not enter any data, it can
adversely impact an employee's pay and his/her ability to complete a
loan payment without penalty.**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Provides general information to employees and assists in completing
forms, making certain the employee is advised to provide the following
address in Section II of the Thrift Savings Plan Loan Payment Allotment
Form (TSP‑22) and Reamortization-Thrift Savings Plan Loan Form
(TSP-22-R).

Department of the Interior

National Business Center

Payroll Operations Division

Benefits Processing Group, D‑2671

P O Box 272030

Denver, CO 80227-9030

Telephone No.: (303) 969-7400

Forwards any copies of TSP‑22 and TSP-22-R forms received from the
National Finance Center (NFC) and/or transferring employees to the
Benefits Processing Group, D-2671, immediately.

Completes TSP-41 and submits to NFC for current employees in approved
LWOP status. (TSP Bulletin 02-6)

Calls the Benefits Processing Group on (303) 969‑7400 for assistance.

[Employee]{.underline}:

Completes the required paperwork and forwards it to the National Finance
Center, making certain the address listed above is shown in Section II
of the Form TSP‑22 and or TSP-22-R. Transferring employees notify
gaining Personnel Office of existing loan.

***[National Finance Center]{.underline}***

Approves/disapproves the loan application.

Provides additional forms for completion by the employee.

Forwards TSP‑22 and TSP-22-R forms to the Benefits Processing Group at
the address shown above.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Enters loan repayment data into the employee\'s master record, upon
receipt of TSP‑22 or TSP-22-R.

Stops payments to Thrift loans upon official notification from the
National Finance Center that the loan has been paid in full.

Stops Thrift loans upon official notification of Chapter 13 Bankruptcy.

***[FPPS System Management]{.underline}***

Processes data that has been input by the Benefits Processing Group.

Forwards data through Direct Deposit/Electronic Funds Transfer (DD/EFT)
process to American Bank Association (ABA) number specified by the NFC.

Shows payment amount made on the employee\'s Leave & Earnings Statement.

**[THRIFT SAVINGS PLAN - FINANCIAL HARDSHIP IN-SERVICE
WITHDRAWAL]{.underline}**

[General Information]{.underline}:

The Thrift Savings Plans (TSP) Act of 1996 (Public Law 104-208) provided
for two types of in-service withdrawals:

-   **Age-based withdrawal.** Participants who are age 59-1/2 or older
    can make a one-time withdrawal of all or a portion of their vested
    account balances.

```{=html}
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-   **Financial hardship withdrawal.** Participants (regardless of age)
    who can demonstrate financial hardship can make a withdrawal of
    their own contributions and the earnings on their contributions (up
    to the amount of their documented hardship).

After a participant makes a financial hardship withdrawal, he/she cannot
make contributions to the TSP or make another financial hardship
withdrawal for a period of six months.

Participants covered under FERS will also not receive attributable
Agency Matching Contributions, but will continue to receive the Agency
Automatic (1%) Contribution.

Once an in-service withdrawal payment is made, an employee cannot return
or repay the money to their account, and they cannot convert the
withdrawal to a loan.

An in-service withdrawal is subject to mandatory 20% Federal income tax
withholding. This withholding cannot be waived. If an employee makes a
financial hardship in-service withdrawal and is less than age 59-1/2 at
the time of the withdrawal, they are also subject to a 10% early
withdrawal penalty tax (at the time they file their annual tax return)
on the total amount received directly from the TSP, including any amount
withheld for taxes.

***[National Finance Center]{.underline}***

Receives applications for financial hardship in-service withdrawal and
processes according to applicable rules/regulations.

Issues payment to employee, normally within four to six weeks of receipt
of the application. Sends cover letter, copy of non-contribution
notice and the listing of participants to the Payroll Operations
Benefits Branch, D-2671.

Monitors employee's account and notifies the Benefits Branch if
employee/matching deposits are made after beginning date of
non-contribution period. Removes any erroneous matching contributions
one year after deposit for use to offset TSP administrative costs.

Mails the employee an eligibility notice about three to four weeks
before expiration of the non-contribution period.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Receives the "non-contribution notice" along with a cover sheet
providing information pertaining to the employee's current TSP status.
Completes the agency portion and returns a copy of the completed
"notice" to the Benefits Processing Group for input of the stop action.

NOTE: If the Servicing Personnel Office has elected to do TSP input, a
copy of the completed "notice" does not have to be returned to the
Benefits Processing Group.

Receives and certifies the TSP-1 when the employee elects to resume TSP
contributions after receipt of notice of eligibility from NFC. Assures
that the employee is eligible both from the standpoint of expiration of
non-contribution period as well as from the standpoint of possibly
voluntarily terminating TSP participation.

[Employee]{.underline}:

Completes application forms for a financial hardship in-service
withdrawal and mails to the TSP Service Office, address listed on the
forms.

Properly completes the TSP Election Form, TSP-1, in order to resume
contributions at the end of the non-contribution period. Forwards the
TSP-1 form to the Servicing Personnel Office.

***[Payroll Operations Division]{.underline}***

[Benefits Processing Group]{.underline}:

Receives cover letter, copy of "non-contribution notice" and the listing
of participants from the National Finance Center. Enters data from the
"notice" into the tracking system. (A copy of the "notice" will be
attached to the cover letter and filed with the listing of
participants.)

Forwards the original "notice" to the Servicing Personnel Office along
with a cover letter advising of procedures to follow in determining
effective date to stop contributions and in returning payroll copy of
"notice".

Enters the stop action into the computer system when requested by
clients to do so.

NOTE: The tracking system will be used to assure timely termination of
contributions and to assure that contributions are not restarted before
the appropriate time. Erroneous contributions made will be recovered
from the employee's account.

**[TIME AND ATTENDANCE REPORT DATA ADJUSTMENTS AFTER
SUBMISSION]{.underline}**

[General Information]{.underline}:

At the time the biweekly Time and Attendance file is transmitted and
received by FPPS, edits of this data will be run on FPPS. The on-line
Time and Attendance commands will then be used to identify edits and
necessary leave conversions, missing Time and Attendance records, and
other situations requiring corrective action for the
[current]{.underline} pay period. The corrections will be made on-line
using the TACT or TALE commands.

Amended Time and Attendance reports for [prior]{.underline} pay period
adjustments should be sent to the appropriate Payroll Processing Group
for encoding in the FPPS system. The amended T&A Report form can be
located in the Appendix, page A-27. This form may be copied as needed.

***[Client]{.underline}***

[Timekeeper/Supervisor]{.underline}:

Prepares changes and adjustments to previously certified Time and
Attendance Report data.

***[Payroll Operations Division]{.underline}***

[Payroll Processing Group]{.underline}:

Provides assistance to agency Payroll Coordinators/Timekeepers, as
needed, in adjusting current Time and Attendance records when problems
are encountered in specific cases.

Reviews edits via the TALE and TALM commands in FPPS and inputs
necessary corrections using the TACT or TALE command.

Utilizes prior pay period correction file as source for online input via
TACT command for pay periods within FPPS history. Inputs one-time
adjustments for T&A changes prior to history.

**[TIME AND ATTENDANCE REPORT DATA CONTROL PROCESS]{.underline}**

***[Client]{.underline}***

Produces overtime, leave, nonpay, and/or other entitlement hours reports
from the labor cost file for distribution to the appropriate management
level to assure that all data that should be transmitted is transmitted.
Maintains procedures for control of data at the input location.

[Supervisor]{.underline}:

From GAO Manual, Title 6: Time and Attendance, Chapter 3.

\"The nature and extent of Time and Attendance (T&A) approvals must be
such that management knows that supervisors or other officials are
accountable for approvals of employees' work time and absences."

"Such approvals represent that actual work schedules recorded by
employees or timekeepers are to the best of the approving official's
knowledge true, correct, and accurate, and in accordance with applicable
laws, regulations, and legal decisions. Approving officials acknowledge
awareness and understanding of their responsibilities when approving T&A
data."

"All T&A reports and related supporting documents (such as overtime pay
authorizations) must be reviewed and approved by an authorized official.
Review and approval should be made by the official, normally the
immediate supervisor, most knowledgeable of the time worked and absence
of the employees involved."

Follows office control procedures.

[Timekeeper]{.underline}:

Records absences and time worked by employee accurately on the Time and
Attendance Report.

Assures that appropriate authorizations are approved for overtime,
annual or sick leave, military leave, jury duty, or environmental/hazard
differential, as applicable. (Such authorizations/documents are to be
[retained at the field office]{.underline}.)

**[TIME AND ATTENDANCE REPORT DATA TRANSMISSION PROBLEMS]{.underline}**

[General Information]{.underline}:

The transmission of Time and Attendance Report data to the National
Business Center (NBC) computer is the responsibility of the agency. The
POD is not directly involved with this process. ([CAUTION: Do not
attempt to fix file transmission problems by transmitting the file
again.]{.underline})

Problems related to the transmission of Time and Attendance Report data
should be directed to the following offices in the order listed:

> 1\. Call the ADP Help Desk for assistance at (303) 969-7777.
>
> 2\. Contact the agency local ADP office, the ADP support office or the
> office that created the runstreams for transmitting Time and
> Attendance Report data.
>
> 3\. If the above contacts determine there may be a telecommunication
> problem, call for IBM assistance at (303) 969-7777. They will contact
> communications for you or will have a HEAT log on any problems.

If the Time and Attendance Report file does not get transmitted to the
system on the day normally sent, immediately call the appropriate
Payroll Processing Group in Denver, Colorado.

[Late Transmission of T&A Data]{.underline}:

If it is anticipated that the transmission of Time and Attendance data
is going to be submitted late (i.e., after normal daily cut‑off time)
and it is imperative that the T&A\'s be processed for pay calculate, the
user should contact the FPPS Production Control Team on (303) 969-7730
at the earliest possible time to coordinate a time schedule for the
transmission.

**[TIME OFF AWARDS]{.underline}**

[General Information]{.underline}:

The Federal Employee Pay Comparability Act of 1990, Public Law 101-509,
provides Federal agencies authority to grant employees time off from
duty as an incentive award under 5 U S Code 4502(e). The Office of
Personnel Management has provided regulations under 5 CFR, Part 451.

Time Off Awards are intended to increase Federal employees\'
productivity and creativity by rewarding their contributions to the
quality, efficiency, or economy of Government operations.

A Time Off Award is an excused absence granted to an employee without
charge to leave or loss of pay. The award is based on the employee\'s
work schedule, full time or part-time, at the time the award is
approved. Follow your agency policy on the minimum and maximum limits. A
Time Off Award cannot be converted to a cash payment under any
circumstances and cannot be transferred when an employee transfers from
one Federal agency to another.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Issues SF-50, Notification of Personnel Action, at the time the award is
granted.

[Timekeeper/Supervisor]{.underline}:

Follows agency procedures on granting Time Off Awards.

Records the Time Off Award hours used on the employee\'s T&A under P.C.
30C with the number of hours used in the daily hours column to complete
the employee\'s regular schedule.

**[TRANSPORTATION FRINGE BENEFIT PROGRAM]{.underline}**

[General Information]{.underline}:

The Transportation Fringe Benefit Program, is authorized by Public Law
103-172 (Federal Employees Clean Air Incentives Act), as amended by
Public Law 105-178 (Transportation Equity Act for the 21st Century).

The objective of this Program is to further the policy of promoting the
use of public transportation by all employees. Employees who use public
transportation (i.e., subway, bus, rail) for commuting to and from work,
or who commute in a commuter highway vehicle are eligible to receive tax
benefits for qualifying transportation expenditures by participating in
this Program. The tax benefit will increase take home pay each pay
period, thus offsetting a portion of the employee's expenditures on
public transportation.

Employees who participate in this Program will realize a reduction in
their taxable gross income by the amount of qualifying public
transportation expenses (currently limited to a maximum of \$100 per
month). The pretax deductions operate in a manner comparable to that of
the current Thrift Savings Plan, whereby gross earnings (subject to
taxes) are reduced before applying tax withholding. This increases the
biweekly take home pay.

This transportation is not a transit subsidy program. The employee makes
all necessary arrangements for his/her transportation, and the agency is
not involved in any manner in the purchase or distribution of farecards.
There is no exchange of funds or transit passes between the agency and
the employee. The employee continues to acquire his or her transit pass
and/or pay for the commuter highway vehicle transportation in the same
manner as in the past. The employee reaps the benefits through the
biweekly pretax payroll deduction.

The Program is to encourage and reward employees for using public
transportation for commuting to and from work [on a regular, ongoing
basis]{.underline}. Occasional or sporadic use of public transportation
does not qualify an employee for enrollment in this Program. Stability
in the commuting pattern also helps keep the associated administrative
costs at an acceptable level, since enrollment requires supervisory
approval and Servicing Personnel Office (SPO) review, as well as data
entry into the Federal Personnel/Payroll System (FPPS). A stable
commuting pattern does not necessarily mean or imply that an employee
use the same method of travel five days each week. Employees may have a
stable commuting pattern that involves using public transit for two days
each week, using a commuter highway vehicle one day each week, and
driving the remaining two days in a personally-owned vehicle. Therefore,
stable means that except for rare occurrences, the commuting pattern
does not change.

An employee should contact their SPO for the eligibility requirements.
Like all programs that affect the taxable income of an employee,
participants in this Program will be responsible for maintaining records
documenting actual transportation expenses incurred in commuting to and
from work.

## Client

[Employee]{.underline}:

Annually submits an Enrollment Form, Application for Participation in
Transportation Fringe Benefit Program (DI-2015, for DOI employees), to
his/her supervisor or manager to receive transportation fringe benefits.
Enrollment Forms must be completed by November 30, each year. An
employee who initially enrolled in this Program after September 30 of
any given year will not be required to re-enroll until November 30 of
the following year.

Annually submits an Actual and Claimed Transportation Expenses Form
(DI-2106 for DOI employees), along with the Enrollment Form.

Shall submit an updated Enrollment Form and Expenses Form to reflect
changes in the amount of transportation expenses that may legally be
claimed, if applicable.

[Supervisor]{.underline}:

Reviews the employee's Enrollment and Expenses Form and verifies that
the information provided by the employee is correct to the best of
his/her knowledge. Requests the employee provide more detailed specifics
on the nature and type of commuting patterns and provide any expense
documentation to support commuting costs if the information provided by
the employee is not enough for the supervisor to attest to the accuracy.

Forwards the executed Enrollment Form (signed by both the employee and
the supervisor), and Expenses Form, to the Servicing Personnel Office
for processing.

[Servicing Personnel Office]{.underline}:

Receives the executed Enrollment and Expenses Form and reviews the forms
for completeness. Encodes the information using the Pay Code TFB in the
Voluntary Deductions area (VDIN command) in the FPPS system.

Forwards copy of the processed form to the employee.

Provides information on this Program to all new hires and transfers as
part of their orientation package. Maintains a supply of Enrollment and
Expenses Forms.

[Administrative/Parking Program Coordinators]{.underline}:

Conducts periodic verifications to ensure that parking privileges
extended to employees are consistent with the enrollment information
provided by employees who participate in this Program (i.e., employees
who claim they are using public transportation five days per week should
not also be receiving unrestricted parking privileges in the vicinity of
their office).

**[UNEMPLOYMENT COMPENSATION FOR FEDERAL EMPLOYEES]{.underline}**

[General Information]{.underline}:

The contractor responsible for unemployment compensation forms is:

UC -- TALX Express

UCFE Department

P O Box 66945

St. Louis, MO 63166

Telephone (314) 997-2100

Fax number (314) 997-6051

for the following agencies:

Department of Education 480

Department of the Interior 440

Equal Employment Opportunity Commission 554

Federal Labor Relations Authority 577

Federal Trade Commission 590

Harry S. Truman Scholarship Foundation 601

InterAmerican Foundation 621

International Trade Commission 623

James Madison Memorial Fellowship Foundation 312

National Labor Relations Board 645

National Transportation Safety Board 660

Office of Navajo Hopi Indian Relocation 657

Overseas Private Investment Corporation 664

Presidio Trust 911

Securities and Exchange Commission 690

Selective Service System 695

***[Frick, Inc.]{.underline}***

Completes ES-931 and returns to state agency within prescribed time
limits.

Reviews claims, separation and determination information, and refers
questionable state determinations to agency.

Represents the agency through the appeal process, if needed, in
accordance with respective state laws.

Provides agency with training; and upon request will provide agency
personnel with training.

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Issues SF‑8, Notice to Federal Employee about Unemployment Insurance, to
each employee upon his/her separation from Federal employment. The SF‑8
will list the address of the contractor who is responsible for
furnishing unemployment data to the state unemployment insurance office
upon request.

Furnishes the contractor all pertinent information pertaining to the
employee\'s separation (e.g., reason for separation, length of
employment, etc.).

***[Payroll Operations Division]{.underline}***

No involvement.

***[Division of FPPS System Management]{.underline}***

Furnishes data tape to contractor with breakdown of quarterly earnings
on separated employees.

**[UNIFORM ALLOWANCE]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Authorizes employees entitled to a Uniform Allowance.

\(1\) Encodes data into the FPPS system via the ETIN command using one
of the following hours codes for biweekly allowance:

37A - UNIFORM ALLOWANCE - NONTAXABLE

37B - UNIFORM ALLOWANCE - TAXABLE

> NOTE: The Initiate Allowance screen only requires the BIWEEKLY PAY
> AMOUNT FIELD to be completed, but has additional fields for:

COMMENT

EFFECTIVE DATE ENDING

CEILING AMOUNT

COST STRUCTURE

NOTES

\(2\) Provides list of authorized employees entitled to a Uniform
Allowance to be paid other than on a biweekly basis to the appropriate
Payroll Processing Group.

## Payroll Operations Division

[Payroll Processing Group]{.underline}:

Receives list of authorized employees to receive Uniform Allowance other
than on a biweekly basis and completes one-time adjustment for payment.

**[UNION CONTRACTS/REVOCATIONS]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office or Labor Relations Office]{.underline}:

Monitors and administers labor contracts.

Reviews and authenticates employee\'s written request to revoke union
dues allotment.

Establishes effective date of revocation.

Forwards employee\'s written request to the appropriate Payroll
Coordinator with effective date of revocation annotated.

Forwards changes in union local check mailing address, direct deposit
(bank routing number or account number), report address, or master union
dues amounts to the Payroll Operations Branch, D-2660.

[Payroll Coordinator]{.underline}:

Encodes data to begin and/or change union dues withholdings.

Encodes action to cancel union dues withholding, as authorized by the
Servicing Personnel Office.

***[Payroll Operations Division]{.underline}***

[Payroll Operations Branch]{.underline}:

Maintains the union table in the FPPS System.

**[WAIVER OF OVERPAYMENTS PROCESS]{.underline}**

***[Client]{.underline}***

[Client Accounting Office]{.underline}:

Forwards request for waiver to the Debt Management Branch, D-2640.

***[Payroll Operations Division]{.underline}***

[Debt Management Branch]{.underline}:

Forwards the employee's waiver request and other pertinent information
in the employee's bill file that is required to the Review and Analysis
Branch, D-2613, to make the waiver decision and to prepare the
Administrative Report.

Updates applicable W-2 information to reflect repayment of debt.

[Review and Analysis Branch]{.underline}:

Collects all the information needed from Personnel, Payroll Operations,
Comptroller General, employee, etc., to make the waiver decision.

Makes the waiver decision or, if appropriate, forwards the waiver
request to the agency's Office of Hearings and Appeals.

Notifies all parties of the waiver decision.

Prepares any required Administrative Reports and sends a copy of such
reports to the Director, agency's Office of Hearings and Appeals.

**[W‑2 UPDATE PROCESS]{.underline}**

***[Client]{.underline}***

[Servicing Personnel Office]{.underline}:

Validates employee\'s official mailing address prior to the issuance of
W‑2\'s.

Assists Payroll Operations Division in obtaining employee\'s current
official mailing address for W‑2\'s returned by the postal service as
\"undeliverable.\"

[Client Accounting Office]{.underline}:

Establishes procedures to assure all change of station payments and
year-end W-2 updates are forwarded to the appropriate Payroll Processing
Group consistent with the processing schedule. (NOTE: Tax data received
by the Payroll Operations Division after the last pay period of the
calendar year has to be manually processed, i.e., manual payments, IPAC
to CAO\'s, etc.).

[Employee/Timekeeper/Payroll Coordinator]{.underline}:

Telephones the Payroll Information Line at (303) 969-7732, press 1,
press 5, press 4, to report a W-2 that was lost or not received by the
employee.

***[Payroll Operations Division]{.underline}***

[Review and Analysis Branch]{.underline}:

Establishes schedule for processing W‑2 adjustments consistent with
SF‑224, Statement of Transactions, reporting cycle.

Reconciles W‑2 magnetic tape data to report payments of Federal, state,
OASDI, and Medicare wages and taxes. Transmits all adjustments to
affected state or local taxing entities or to IRS on Form 941, Employers
Quarterly Federal Tax Report.

Accomplishes subsequent corrections via W‑2C\'s and 941C\'s after W‑2\'s
are issued and magnetic tapes are sent to Client.

Mails duplicate W‑2\'s (noted with \"Reissued Statement\") based on a
**telephone call** from the employee when (a) the W-2 was **lost** by
the employee, or (b) the W-2 was **not received** by the employee.

[Payroll Processing Group]{.underline}:

Encodes change of station payments and year-end W-2 updates into
employee year-to-date record.

[Debt Management Branch]{.underline}:

Updates applicable W-2 information to reflect repayment of debt

***APPENDIX***

[APPENDIX A ‑ FORMS]{.underline}

[Table of Contents]{.underline}

The following forms may be [duplicated as needed]{.underline} by the
client:

Payroll Forms (Ordering/Copying) A‑1

Request for Biweekly Quarters Deductions Input Form A-3

Request for Biweekly Quarters Deductions (***NPS Use Only***) A-4

Transmittal to Payroll Operations Division A‑5

Request for Official Mailing Address A‑6

Collection (by Payroll Deduction) of Government Indebtedness A‑7

Request for Issuance of Bill for Collection A‑8

Other Income Summary Sheet A‑9

Information Sheet for Reporting Non‑Receipt of DD/EFT Payments A‑10

Address Label File Updates A‑11

Military Deposit Worksheet A‑12

Foreign or Non‑Foreign Pay Allowance or Differential Transaction Request
A‑13

Information Sheet for Reporting Non-Receipt/Lost Hardcopy Salary Check
A-14

Automated Separations and Retirement Data Sheet A-15

Imaging Transmittal Sheet A-16

Report of Taxable Fringe Benefits A-17

Authorization for Expired Compensatory Time to be Paid as Overtime A‑18

Pre-Payment for Health Benefits A-19

Claim for Lost Earnings from Thrift Savings Plan A-20

Non-Taxable Transportations Subsidy Form A-21

Student Loan Repayment Benefit Form A-22

Leave Share Termination Checklist A-23

Salary Payment Option Form, BIA-62159 (***BIA Use Only***) A-24

Loan Repayment Agreement A-25

Health Benefits Coverage During Non-Pay Status A-26

Amended Time and Attendance Report Form A-27

You may obtain the Payroll Schedule (8-1/2\" X 11\" calendar) from the
Payroll Operations Division web site at
[www.nbc.gov/cusnews.cfm](../www.nbc.gov/cusnews.cfm).

The large Payroll Schedule (19\" X 24\" calendar) may be ordered by
sending an appropriate requisition form or memorandum to the following
address stating which year, quantity, and the address to mail them.
Orders may also be faxed to (303) 969-7781.

Department of the Interior

National Business Center

Products and Services, D-2955

7301 W. Mansfield Avenue

Denver, CO 80235

U.S. Department of the Interior

REQUEST FOR BIWEEKLY QUARTERS DEDUCTIONS

Input Form

Location Quarters No.

BUR SUB BUR BLK ORG Code

Name SSN

+------------+-----------+-----------+----------+-------+------------+
| T          | Pay       | Effective | Biweekly | K\*   | Cost       |
| ransaction |           |           |          |       |            |
|            | Code      | Date      | Amount   |       | Structure  |
| Code       |           |           |          |       |            |
+------------+-----------+-----------+----------+-------+------------+
|            |           |           |          |       |            |
+------------+-----------+-----------+----------+-------+------------+

\*For Payroll Use

[Check One- Transaction Code (TC)]{.underline}:

\(A\) Add (New Occupancy) Remarks:

\(C\) Change

\(D\) Delete (Vacating)

[Check One - Pay Code]{.underline}:

***Non-Required Occupant** **Required Occupant***

House/Dorm (55A) House/Dorm (55C)

Trailer/Tent (55B) Trailer/Tent (55D)

Garage (54A) Garage (54B)

Electricity (57A) Electricity (57B)

Meals (56A)

Commissary (59A)

Prepared by: Date:

Certified Correct: Date:

Additional Comments/Notations:

+-----------------+-----------------+-----------------+-----------------+
| [FOR PAYROLL    |                 |                 |                 |
| USE             |                 |                 |                 |
| ONL             |                 |                 |                 |
| Y]{.underline}: |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+
| Input Date      | Pay Period      | Initials        | Verified        |
|                 |                 |                 |                 |
| \_\_\_\_\       | \_\_\_\_\       | \_\_\_\_\       | \_\_\_\_\_\     |
| _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ |
+-----------------+-----------------+-----------------+-----------------+
| Prorated Amount |                 |                 |                 |
| If Less Than 14 |                 |                 |                 |
| Days In A Pay   |                 |                 |                 |
| Period \$       |                 |                 |                 |
| [\_\_           |                 |                 |                 |
| \_\_\_\_\_\_\_\ |                 |                 |                 |
| _\_\_\_\_\_\_\_ |                 |                 |                 |
| \_]{.underline} |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+
| Total Deduction |                 |                 |                 |
| Amount Through  |                 |                 |                 |
| Vacancy Date \$ |                 |                 |                 |
| [\_\_\_         |                 |                 |                 |
| \_\_\_\_\_\_\_\ |                 |                 |                 |
| _\_\_\_\_\_\_\_ |                 |                 |                 |
| \_]{.underline} |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+

U.S. Department of the Interior

**NATIONAL PARK SERVICE**

REQUEST FOR BIWEEKLY QUARTERS DEDUCTIONS

Name of Location Quarters No. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Park Name)

Bur Org Code \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Name SSN \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Employee's Name)

+------------+-----------+-----------+-----------+------+------------+
| T          | Pay       | Effective | Biweekly  | K    | Cost       |
| ransaction |           |           |           |      |            |
|            | Code      | Date      | Amount    |      | Structure  |
| Code       |           |           |           |      |            |
+------------+-----------+-----------+-----------+------+------------+
|            |           |           |           | Q    |            |
+------------+-----------+-----------+-----------+------+------------+

[Check One- Transaction Code (TC)]{.underline}:

\(A\) Add (New Occupancy) Remarks:

\(C\) Change (Different Unit or Tax Status

Permanent/Seasonal)

\(D\) Delete (Vacating)

[Check One - Pay Code]{.underline}:

***Permitted Occupant (Category II Housing)** **Required Occupant
(Category I Housing)***

(55A) Permanent Housing/NPS (55C) Permanent Housing/NPS

(55B) Seasonal Housing/NPS (55D) Seasonal Housing/NPS

(54A) Garage (54B) Garage

(57A) Electricity (57B) Electricity

(56A) Meals

(59A) Commissary

Prepared by: Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Certified Correct: Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Additional Comments/Notations:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

+-----------------+-----------------+-----------------+-----------------+
| [FOR PAYROLL    |                 |                 |                 |
| USE             |                 |                 |                 |
| ONL             |                 |                 |                 |
| Y]{.underline}: |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+
| Input Date      | Pay Period      | Initials        | Verified        |
|                 |                 |                 |                 |
| \_\_\_\_\       | \_\_\_\_\       | \_\_\_\_\       | \_\_\_\_\_\     |
| _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ |
+-----------------+-----------------+-----------------+-----------------+
| Prorated Amount |                 |                 |                 |
| If Less Than 14 |                 |                 |                 |
| Days In A Pay   |                 |                 |                 |
| Period \$       |                 |                 |                 |
| [\_\_\_         |                 |                 |                 |
| \_\_\_\_\_\_\_\ |                 |                 |                 |
| _\_\_\_\_\_\_\_ |                 |                 |                 |
| \_]{.underline} |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+
| Total Deduction |                 |                 |                 |
| Amount Through  |                 |                 |                 |
| Vacancy Date \$ |                 |                 |                 |
| [\_\_\_\_       |                 |                 |                 |
| \_\_\_\_\_\_\_\ |                 |                 |                 |
| _\_\_\_\_\_\_\_ |                 |                 |                 |
| \_]{.underline} |                 |                 |                 |
+-----------------+-----------------+-----------------+-----------------+

TRANSMITTAL TO PAYROLL OPERATIONS DIVISION

TO: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_Branch/Group DATE:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

NOTE: Send checks to Review and Analysis Branch, D-2613. Send Loan
Repayment

Agreement on advances of pay to Debt Management Branch, D-2640.

FROM: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ PHONE NUMBER:
(\_\_\_\_)\_\_\_\_\_\_\_\_\_\_\_\_

DEPARTMENT \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ BUREAU
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ORGANIZATION CODE \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

EMPLOYEE NAME \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ SSN
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Attached information involves: (Mark appropriate type)

\_\_\_\_\_\_Audit request (Explain type of \_\_\_\_\_\_Back Pay

audit requested in **REMARKS**)

\_\_\_\_\_\_W-2 problem or duplicate request \_\_\_\_\_\_EEO Settlement

\_\_\_\_\_\_Salary Check Information \_\_\_\_\_\_Leave Buyback

\_\_\_\_\_\_Leave Share \_\_\_\_\_\_Payroll Deduction

\_\_\_\_\_\_Congressional Inquiry \_\_\_\_\_\_Payroll Adjustments

\_\_\_\_\_\_Pay Entitlement \_\_\_\_\_\_Other (Explain in **REMARKS**)

\_\_\_\_\_\_Government/Personal Check (Circle one that applies)

\(a\) Salary Overpayment

\(b\) Duplicate Check

\(c\) Other Debts (Explain in **REMARKS**)

\(d\) Health Insurance Premium

\(e\) Military Service Credit Deposit

\_\_\_\_\_\_Benefits Processing Group, D-2671 (Retirement/Refund, Health
Benefit Forms,

TSP Forms, Military Service Credit Forms)

\_\_\_\_\_\_Request for copy of payroll documents (e.g., W-4, bond or
allotment documents)

**REMARKS:** (Explanation of Request, Timeframes Involved, Provide
Supporting Documents.)

**REPLY FROM POD/ACTION TAKEN:**

+-----------------------------------------------------------------------+
| **REQUEST FOR OFFICIAL MAILING ADDRESS**                              |
+-----------------------------------------------------------------------+
| Effective Date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Bureau  |
| \_\_\_\_\_\_\_\_\_                                                    |
|                                                                       |
| Subbureau \_\_\_\_\_\_\_\_\_                                          |
|                                                                       |
| Block \_\_\_\_\_\_\_\_\_                                              |
|                                                                       |
| **NAME** (please print)                                               |
| \_\_\_\                                                               |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
| **SSN** \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_                    |
+-----------------------------------------------------------------------+
| > \_\_\_\_ New Employee Entered on Duty                               |
| > \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_                      |
| >                                                                     |
| > (date)                                                              |
+-----------------------------------------------------------------------+
| **I. OFFICIAL MAILING ADDRESS** - Used to mail Wage and Tax Statement |
| (W-2), and other official correspondence.                             |
|                                                                       |
| > Street/Apt/PO Box                                                   |
| > \_\_\_\_\_                                                          |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
| >                                                                     |
| > City/State/Zip                                                      |
| > \_\_\_\_\_\_\_\_\_                                                  |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
+-----------------------------------------------------------------------+
| **II. BOND ADDRESS**                                                  |
|                                                                       |
| > \_\_\_\_ Change Bond address to Official Mailing Address - recorded |
| > in Section I above.                                                 |
| >                                                                     |
| > (**NOTE:** If Bond is to be sent to a different address, complete   |
| > Bond Form, SF-1192.)                                                |
+-----------------------------------------------------------------------+
| **III. STATE/LOCAL RESIDENCE INFORMATION** - This data will           |
| [not]{.underline} be used for state/local tax calculation purposes.   |
| State/local tax authorization forms [must]{.underline} be submitted   |
| for proper deductions.                                                |
|                                                                       |
| > City \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ County                    |
| > \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ State                |
| > \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_                                |
+-----------------------------------------------------------------------+
| **IV. ISSUE NET PAY ELECTRONICALLY TO A FINANCIAL INSTITUTE** - If    |
| you wish to have your net pay sent to a Financial                     |
| Institution/Electronic Funds Transfer please complete an SF-1199A,    |
| Direct Deposit Sign-Up Form, and forward to your                      |
| timekeeper/Coordinator or Personnel Office.                           |
|                                                                       |
| If you do not have an established account for electronic deposit of   |
| your net pay, contact your timekeeper/Coordinator or Personnel Office |
| for assistance.                                                       |
+-----------------------------------------------------------------------+
| **EMPLOYEE SIGNATURE**                                                |
| \_\_\                                                                 |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
| **DATE** \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_               |
+-----------------------------------------------------------------------+

NOTE: Information on this form is protected by the Privacy Act.
Disclosure may be made only to authorized persons according to Title 5
U.S.C. Section 552a and for uses described in System of Records Notice
Interior/OS-85.

MEMORANDUM

To: Payroll Operations Division, Debt Management Branch, D-2640

From: Client Accounting Office

Subject: Collection (By Payroll Deduction) of Government Indebtedness

Please initiate a biweekly payroll deduction to begin pay period , as
follows:

> Name:
> [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

SSN:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Department: Bureau: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Amount to be Deducted Per Pay Period
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> Total Amount to be Deducted
> [\$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}
>
> Cost Account, if Applicable
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Purpose of Deduction: (Please mark the appropriate box)
>
> Federal Debt Recovery
>
> BOC \# \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> P.C. 61B (Involuntary)
>
> P.C. 61C (Voluntary)
>
> Travel Advance (P.C. 65B)
>
> BOC \# \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Moving Allowance (P.C. 65F)
>
> BOC \# \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Approved by:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Name

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Telephone Number

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date

TO: □ Debt Management Branch, D-2640 (Active Employee)

□ Client Accounting Office (Inactive Employee)

FROM: Payroll Operations Branch, D-266 \_\_

SUBJECT: Request for Issuance of Bill for Collection

####### Notify Payroll Operations Group, D-266\_\_\_, When Bill is Paid

+-----------------------+-----------+-----------+-----------------------+
| ##### REQUEST FO      |           |           |                       |
| R BILL FOR COLLECTION |           |           |                       |
+-----------------------+-----------+-----------+-----------------------+
| Employee Name         |           | Employee  |                       |
|                       |           | SSN       |                       |
+-----------------------+-----------+-----------+-----------------------+
| Department/Bureau     |           | #####     |                       |
|                       |           | #  Active |                       |
|                       |           |  Inactive |                       |
+-----------------------+-----------+-----------+-----------------------+
| Common Accounting     |           | Mailing   |                       |
| Number (CAN)          |           | Address   |                       |
|                       |           | (Inactive |                       |
|                       |           | Employees |                       |
|                       |           | Only)     |                       |
+-----------------------+-----------+-----------+-----------------------+
| Reason for the Bill   |           |           |                       |
| for Collection        |           |           |                       |
| (Include the affected |           |           |                       |
| pay periods):         |           |           |                       |
+-----------------------+-----------+-----------+-----------------------+
| Calculations (Attach  |           |           |                       |
| all documents used to |           |           |                       |
| identify debt,        |           |           |                       |
| including cost        |           |           |                       |
| structure):           |           |           |                       |
+-----------------------+-----------+-----------+-----------------------+
| Technician Signature  | Telephone |           | Date Prepared         |
|                       | Number    |           |                       |
+-----------------------+-----------+-----------+-----------------------+
| Lead Technician       | Telephone |           | Date                  |
| Signature             | Number    |           |                       |
+-----------------------+-----------+-----------+-----------------------+
| Approval Signature    | Telephone |           | Date                  |
|                       | Number    |           |                       |
+-----------------------+-----------+-----------+-----------------------+

\*OASDI and Medicare are recoverable up to 3 years, 3 months, 15 days
from the date of overpayment. Federal, state, and local taxes are
recoverable for current year overpayments only.

MEMORANDUM

To: Payroll Operations Division

Attention: D-266\_\_

From:

Subject: Other Income Summary Sheet

Change of Station □ Indefinite Travel □ Other □

*(Please check appropriate income being reported.)*

Employee Name: SSN: - - \_\_\_\_\_\_

Department: Bureau: \_\_\_\_\_\_\_\_\_\_\_\_\_\_

Taxable Income to Be Reported In Tax Year: \_\_\_\_\_\_\_\_\_\_\_\_\_\_

O.C. If Other Cost

[Amount]{.underline} [than 12XX]{.underline} [Account]{.underline}

P.C. 33A (Non-Taxable Income) \_\_\_\_\_\_\_

P.C. 33B (Taxable Income) \_\_\_\_\_\_\_

P.C. 66A (Payment Outside

FPPS System) \_\_\_\_\_\_\_

ETW (Estimated Taxes

Withheld by CAO) \_\_\_\_\_\_\_

Authorized By Date Phone Number

**INFORMATION FOR REPORTING**

**NON-RECEIPT OF DD/EFT**

**PAYMENTS**

Department Pay Period
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Bureau Amount of Payment [\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Employee Name SSN \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

*(Please print)*

***Salary Payment Originally Transmitted to:***

Financial Organization Name
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Financial Organization Routing Number (if known)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Financial Organization Telephone [(
)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Financial Organization Contact Person (if known)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Employee\'s Account Number (for this payment)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

*(Please be precise)*

***This Salary Payment Should be Transmitted to:***

Financial Organization Name
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Financial Organization ABA Routing Number
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Employee\'s Account Number (for this payment)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

*(Please be precise)*

Is this a Checking Account □ or Savings Account □ ?

*(Please check appropriate box.)*

Would You Like All Future Deposits to go to This Account? Yes □ No □

*(Please check appropriate box.)*

Your Name Date

*(Signature)*

Your Telephone Number [( )\_\_\_\_\_\_\_\_]{.underline}

> Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

MEMORANDUM

To: Payroll Operations Division, D-2605

From: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Subject: Address Label File Updates

Request that: Addition □ Change □ Deletion □ be made to address label
file for:

Servicing Personnel Office □ Client Accounting Office □

Payroll Coordinator □ User Group Member □

Department Bureau \_\_\_\_\_\_\_\_\_\_\_\_\_

Address label file data did read (or attach copy of old label):

Name/Title
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Office Name (if applicable)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Street Address or P O Box
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

City, State, Zip Code
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Address label file data should read:

Name/Title
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Office Name (if applicable)
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Street Address or P O Box
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

City, State, Zip Code
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Name and Phone Number of Requestor

Office of Personnel Management

MILITARY DEPOSIT WORKSHEET

+-----------+-----------+------------+---------+--------+-------------+
| 1\. Name  |           | 2\. Date   | 3\.     |        | 4\. Date of |
|           |           | of Birth   | Social  |        | Computation |
|           |           |            | S       |        |             |
|           |           |            | ecurity |        |             |
|           |           |            | Number  |        |             |
+-----------+-----------+------------+---------+--------+-------------+
| 5\.       |           | 6\. Total  | 7\.     | 8\.    | 9\. Amount  |
| Period of |           | Service in | Amount  | Withh  | of Deposit  |
| Military  |           | Period     | of      | olding | Due         |
| Service   |           |            | E       |        |             |
|           |           | (Years,    | arnings | Perc   |             |
|           |           | Months,    |         | entage |             |
|           |           | Days)\*    | \$ X    |        |             |
|           |           |            |         | =      |             |
+-----------+-----------+------------+---------+--------+-------------+
| From      | To        |            |         |        |             |
| (Month,   | (Month,   |            |         |        |             |
| Day,      | Day,      |            |         |        |             |
| Year)     | Year)     |            |         |        |             |
+-----------+-----------+------------+---------+--------+-------------+
| 10\.      |           |            | 11\.    |        | 12\.        |
| Agency    |           |            | I       |        |             |
|           |           |            | nterest |        | □ CSRS □    |
|           |           |            | Accrual |        | FERS        |
|           |           |            | Date    |        |             |
+-----------+-----------+------------+---------+--------+-------------+

INTEREST COMPUTATION RECORD OF PAYMENTS

  ------ --------- --------------- --------- --- ------ ------------- -------------
  Date   Amount    Rate/Interest   Total Due     Date   Payment       Balance Due
         Due                                                          

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      

                                                                      
  ------ --------- --------------- --------- --- ------ ------------- -------------

\*Not including any days lost OPM Form 1514

Office of Personnel Management Rev. March 1991

**[FOREIGN OR NON‑FOREIGN PAY ALLOWANCE OR]{.underline}**

**[DIFFERENTIAL TRANSACTION REQUEST]{.underline}**

Employee Name: SSN: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Department: Bureau: \_\_\_\_\_\_\_\_\_\_

□ Adjustment/Correction Prior to Converting to the FPPS System

Type of Pay Pay Code Rates/ Effective Cost

Entitlement (See List) Percentages Date Structure

\_\_\_\_\_\_

\_\_\_\_\_\_

\_\_\_\_\_\_

[Pay Code Listing]{.underline}:

Pay [Type of Pay Entitlements]{.underline}

[Code]{.underline}

34A Quarters Allowance (nontaxable)

34B Quarters Allowance (taxable)

35A Meals Allowance (nontaxable)

35B Meals Allowance (taxable)

36A Electricity Allowance (nontaxable)

36B Electricity Allowance (taxable)

37A Uniform Allowance (nontaxable)

37B Uniform Allowance (taxable)

40D\* Nonforeign Allowance (State tax)

\* Percentage Maximum 25 percent

Pay [Type of Pay Entitlements]{.underline}

[Code]{.underline}

41B\* Nonforeign Differential (taxable)

42C\* Foreign Post Differential (Federal tax)

43D Foreign Post Allowance

44D Supplemental Post Allowance

45D Separate Maintenance Allowance

46A Temporary Lodging Allowance (nontaxable)

47B\* Director\'s Staffing Differential (taxable)

Authorization

Signature Date
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

*(Personnel Officer or Official Designee)*

Telephone [(
)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Contact Person Telephone [(
)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

**INFORMATION FOR REPORTING**

**NON‑RECEIPT OF HARD COPY**

**SALARY CHECK**

Department Pay Period \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Bureau Amount of Payment [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Employee Name SSN \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

I certify that my salary check was: □ NEVER RECEIVED; □ RECEIVED &
subsequently lost,

stolen, destroyed or mutilated.

Please issue a recertified check and forward it to the following
address:

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Should the original check ever be located I hereby certify that I will
promptly return the check, unnegotiated, to the Payroll Operations
Division, Attention D-2611.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Employee\'s Signature Date

Supervisor acknowledges employee's request for replacement check.

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Supervisor\'s Signature Date

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Contact Person Telephone \#

**AUTOMATED SEPARATION AND RETIREMENT DATA SHEET**

Employee Name: SSN: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

I. EMPLOYEE HISTORY INFORMATION:

A. Earliest Date of FERS Service \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(FERS Employees Only)

B. Part-time Work Schedule After April 7, 1986 Yes No

C. Currently Receiving OWCP? Yes No

D. Military Service Credit Deposit

Not Applicable \_\_\_

Paid Yes No

Employee Does Not Intend To Pay \_\_\_

E. FERS Disability Retirement Only

Applied for Social Security Yes No

Amount of SSA Benefit, if Known
[\$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

II\. EMPLOYEE PERSONAL INFORMATION

A. Application for Refund Submitted Yes No

\* B. Employee Address Correct in FPPS

If not, Forwarding Address is:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

City State Zip Code

\* C. Tax Withholding Correct in FPPS Yes No

If Not, Attach W-4

\* D. Pay Currently Deposited Electronically Yes No

E. Annuity to be Deposited in Same Account Yes No

If Not, Attach SF-1199A with New Account

Information or Request to Terminate

\* Unless otherwise requested, change of address, W-4 information and
Electronic Funds Transfer information provided above will be changed in
FPPS and forwarded to OPM via magnetic tape.

Questions regarding information provided above should be referred to:

Name Telephone Number

**[IMAGING for Document Retention]{.underline}**

FORWARD TO PAYROLL OPERATIONS DIVISION

DOCUMENT CONTROL GROUP, D-2621

> DATE
> [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}
>
> FROM
> [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}
>
> PHONE NUMBER ( )\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> DEPARTMENT/BUREAU
> [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

+-----------------------------------+-----------------------------------+
| **Document Type:**                |                                   |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF-50        | \_\_\_\_\_\_\_\_\_\_ S-3501 -     |
| Personnel Action                  | Cancel Savings Allotment          |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF1150 -     | \_\_\_\_\_\_\_\_\_\_ IRS2159 -    |
| Record of Leave Taken             | Payroll Deduct Agreement          |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF1187 -     | \_\_\_\_\_\_\_\_\_\_ LDONOR -     |
| Union Dues Deduction              | Leave Donor Form                  |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF1188 -     | \_\_\_\_\_\_\_\_\_\_ TSP-1 -      |
| Cancel Union Dues                 | Thrift Elections Form             |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF1199 -     | \_\_\_\_\_\_\_\_\_\_ ST TAX -     |
| Direct Deposit Signup             | State Tax Withholding             |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ SF2817- Life | \_\_\_\_\_\_\_\_\_\_ W-4 - W-4    |
| Insurance Election                | Form                              |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ 2231 -       | \_\_\_\_\_\_\_\_\_\_ W-5 - Earned |
| Direct Deposit - Treasury         | Income Credit                     |
+-----------------------------------+-----------------------------------+
| \_\_\_\_\_\_\_\_\_\_ Address      | \_\_\_\_\_\_\_\_\_\_ Misc --      |
| Change                            | Miscellaneous                     |
+-----------------------------------+-----------------------------------+
|                                   | \_\_\_\_\_\_\_\_\_\_ SBD2003 -    |
|                                   | Savings Bond                      |
|                                   |                                   |
|                                   | Purchase/Change                   |
+-----------------------------------+-----------------------------------+

> REMARKS/COMMENTS:
>
> FOR PAYROLL OFFICE USE:

  -----------------------------------------------------------------------
  Date Scanned:

  Document Location:
  -----------------------------------------------------------------------

MEMORANDUM

To: Payroll Operations Division

Attention: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

From:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Subject: Report of Taxable Fringe Benefits

(Fitness/Wellness Subsidy, Non-Monetary Award\*)

Name:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Social Security Number: - - \_\_\_\_\_\_\_\_\_

Department: Bureau: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Subbureau: Block: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Taxable Income to be Reported in Tax Year:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

[Amount]{.underline} [Cost Account Number]{.underline}

P.C. EFB (Amount

Paid on behalf of [\$]{.underline}
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Employee)

\*Value of Non-Monetary Award
[\$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

(POD will enter Pay Codes 30A and 66A)

Authorized By:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Phone Number:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

AUTHORIZATION FOR EXPIRED COMPENSATORY TIME

TO BE PAID AS OVERTIME FOR THE EXEMPT EMPLOYEE

To: Payroll Operations Group, D-\_\_\_\_\_\_\_\_\_\_\_

From: Supervisor,
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

(Office, Branch, or Section)

Subject: Expired Compensatory Time to be Paid as Overtime (Compensation)

This authorizes , \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Employee\'s Name SSN

to be paid overtime for the following expired compensatory time:

Pay Period Number of Hours

\_\_\_\_\_\_\_\_\_\_\_\_\_\_

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

[\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

The employee was unable to use the compensatory time due to an exigency
of the service beyond their control.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Authorized Signature Date

MEMORANDUM

To: Payroll Operations Division

Attention: Mail Code (circle one) D-2613 (if a check is attached)

D-2640 (if [no]{.underline} check is attached)

P O Box 272030

Denver, CO 80227-9030

From: Servicing Personnel Office

Subject: Pre-Payment for Health Benefits Premiums in advance of period
of Insufficient Pay or Leave Without Pay (LWOP)

Name:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SSN:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Department: Region/Office: [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Organization (SAC) Code:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

**Note:** Pre-payments made by personal check will **[not]{.underline}**
qualify for pre-tax option even if employee has elected the FEHB premium
conversion - (pre-tax). Pre-payments made by payroll deduction in the
current year for the current year will qualify for the pre-tax option,
if elected. But pre-payments made by payroll deduction in the current
year for the coming year will **[not]{.underline}** qualify for the
pre-tax option.

**Payroll Deduction** - Amount to be deducted per pay period:
\$\_\_\_\_\_\_\_\_\_\_\_

Number of pay period(s) for deduction to be made:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Personal Check** - Amount:
\$[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

(Make check payable to the Department of the Interior and circle D-2613)

Pay Period or period of time the above check is for:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Cost Account, if applicable:
[\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Employee Signature Date

Contact Person:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Name

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Telephone Number

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date

DI-1971

(8/91)

######### Claim for Lost Earnings from Thrift Savings Plan

+----------------------------------+-----------------------------------+
| **Name**                         | **Date of Birth**                 |
+----------------------------------+-----------------------------------+
| **Social Security Number**       | **Office Telephone Number**       |
+----------------------------------+-----------------------------------+
| **Present Employer**             | **Agency in Which Error Occurred, |
|                                  | if Different**                    |
| (Dept/Bureau/Region/Location)    |                                   |
+----------------------------------+-----------------------------------+
| **When Payment Should Have Been  | **When Payment Was Actually       |
| Made**                           | Made**                            |
+----------------------------------+-----------------------------------+
| **Brief Explanation of Error**   |                                   |
+----------------------------------+-----------------------------------+
| **Documentation attached to      | **FOR OFFICIAL USE ONLY**         |
| support claim.**                 |                                   |
|                                  |                                   |
| □ Leave and Earnings Statements  |                                   |
|                                  |                                   |
| □ TSP Participants Statements    |                                   |
|                                  |                                   |
| □ SF-50\'s, Notification of      |                                   |
| Personnel Actions                |                                   |
|                                  |                                   |
| □ TSP-1\'s, TSP Election Forms   |                                   |
+----------------------------------+-----------------------------------+
| **Claimant\'s Signature**        | **Date**                          |
+----------------------------------+-----------------------------------+

> MEMORANDUM
>
> TO: Payroll Operations Division
>
> Attention: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> FROM:
> [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> SUBJECT: Non-Taxable Transportation Subsidy
>
> Employee Name:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Social Security Number: - - \_\_\_\_\_\_\_\_\_
>
> Department: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Beginning Pay Period: Ending Pay Period: \_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> [Pay Code]{.underline} [Amount]{.underline} [Cost Account
> Number]{.underline}
>
> [TFB]{.underline} [\$]{.underline}
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Authorized By:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Date:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Phone Number:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> MEMORANDUM
>
> To: Payroll Operations Division
>
> Attention: Mail Code D-\_\_\_\_\_\_
>
> From:
>
> Subject: Other Taxable Income -- Student Loan Repayment Benefit
>
> Please disburse the Student Loan Repayment as authorized below:
>
> Employee Name:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Social Security Number:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Department: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Bureau:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Lender:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Address:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Loan Number:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Gross Payment Amount:
> \_[\_\$\_]{.underline}\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Cost Account Number:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Authorized By:
>
> Name
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Title
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Date
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Telephone
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

LEAVE SHARE TERMINATION CHECKLIST

> RECIPIENT'S NAME: SSN:
>
> DATE EMERGENCY BEGAN: TK#:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

+-----------------------------------+-------------------+--------------+
| **BEFORE YOU ENTER EMERGENCY      | **YES**           | **NO**       |
| TERMINATION DATE. . . . .**       |                   |              |
+-----------------------------------+-------------------+--------------+
| 1\. Have you received written     | Go to #2.         | **STOP** Get |
| termination of leave share from   |                   | d            |
| the employee or the employees    |                   | ocumentation |
| doctor?                           |                   | from         |
|                                   |                   | appropriate  |
|                                   |                   | person.      |
+-----------------------------------+-------------------+--------------+
| 2\. Is the LSCG screen on FPPS    | Go to #3.         | **STOP**     |
| correct? Is the effective date of |                   | Notify       |
| the emergency correct? Does the   |                   | Payroll      |
| total number of hours displayed   |                   | Operations   |
| equal the donations the employee  |                   | Division     |
| received from donors (compare     |                   | (POD)        |
| against all documentation)? Are   |                   |              |
| the donors records correct?      |                   |              |
+-----------------------------------+-------------------+--------------+
| 3\. Are there any unused          | Go to #4.         | Go to #5.    |
| donations? Check FPPS (LVVW)      |                   |              |
| donation leave balance.           |                   |              |
+-----------------------------------+-------------------+--------------+
| 4\. Can the unused donations be   | Send written      | Go to #5.    |
| applied retroactively to leave    | request to POD.   |              |
| without pay or advanced leave the | Go to #5.         |              |
| employee used for the emergency   |                   |              |
| on or after the emergency begin   |                   |              |
| date? If the recipient is         |                   |              |
| deceased unused donations cannot  |                   |              |
| be applied retroactively.         |                   |              |
+-----------------------------------+-------------------+--------------+
| 5\. Did you create any amended    | Do not enter the  | Go to #6.    |
| record (s) related to the leave   | emergency term    |              |
| share? Have you verified with     | date until these  |              |
| your timekeeper that all          | amendments have   |              |
| amendments have been **processed  | been processed in |              |
| in** **FPPS** since the emergency | FPPS. Go to #6.   |              |
| began?                            |                   |              |
+-----------------------------------+-------------------+--------------+
| 6\. Do you agree with the leave   | You can enter the | **STOP**.    |
| balances on FPPS (LVVW)?          | emergency term    | Need to      |
|                                   | date now. **(The  | research. Do |
|                                   | termination date  | not enter    |
|                                   | entered in the    | the          |
|                                   | FPPS system       | emergency    |
|                                   | should be the     | term date    |
|                                   | first day of the  | until all is |
|                                   | pay period after  | resolved.    |
|                                   | the leave share   |              |
|                                   | case ended.)**    |              |
|                                   |                   |              |
|                                   | **TERM DATE:**    |              |
|                                   |                   |              |
|                                   | \_\_\_\_\_\_\_    |              |
|                                   | \_\_\_\_\_\_\_\_\ |              |
|                                   | _\_\_\_\_\_\_\_\_ |              |
+-----------------------------------+-------------------+--------------+

> If any of the above needs research or action, contact your Payroll
> Operations Branch for assistance **before** terminating the emergency.
>
> Please keep in mind that once you enter the emergency term date, all
> leave share information is finalized. **No changes can be made to the
> leave share.**
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Completed by Phone number
>
> Form BIA-62159 DEPARTMENT OF THE INTERIOR 62 BIAM 11
>
> July, 1989 BUREAU OF INDIAN AFFAIRS Illustration 35
>
> OFFICE OF INDIAN EDUCATION PROGRAMS Page 1 of 1
>
> FPPS SYSTEM - Division of Payroll
>
> Employee Name:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Employee SS#:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Location Code:
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \*Sub-Bureau: \*Personnel Office Identifier
> [\_\_\_\_\_\_\_\_\_\_]{.underline}
>
> [SALARY PAYMENT OPTION (Check One)]{.underline}
>
> OIEP employees may elect to receive their pay either over the school
> year or over a 12 month period. In either case, pay is issued
> biweekly. The employee may change this election once prior to the 2nd
> Friday in January.
>
> 1\. School Year
>
> 2\. Prorated
>
> 3\. Prorated with lump sum
>
> Check one:
>
> Original election
>
> Change of election (due by 2nd Friday in January)
>
> Change to lump sum (due by 3rd Friday in April)
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Employee Signature Date
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Principal Personnel Officer
>
> \* To be completed by Personnel Office
>
> \- One copy for school
>
> \- One copy & original to Personnel Office

######## LOAN REPAYMENT AGREEMENT

> Employee Name
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Social Security Number
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Title, Pay Plan, Series and Grade
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Duty Location
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Initial
>
> \_\_\_\_\_ I understand that the \$\_\_\_\_\_\_\_\_\_\_\_ I will
> receive as an advance in pay will be recovered
>
> by the Department of the Interior through biweekly deductions from my
> salary which will begin on
>
> pay period \_\_\_\_\_\_\_\_\_\_\_\_\_\_.
>
> \_\_\_\_\_ I understand that in accordance with the order of
> precedence for payroll deduction
>
> prescribed by the General Accounting Office, an advance of pay is
> considered to be an
>
> indebtedness due the United States government, and deductions
> therefore precede other
>
> voluntary deductions, including allotments and assignments of pay.
>
> \_\_\_\_\_ I understand that repayment of \$\_\_\_\_\_\_\_\_\_\_ which
> has been advanced to me will be
>
> deducted over a period of \_\_\_\_\_\_\_\_\_\_ pay periods, at a rate
> of \$\_\_\_\_\_\_\_\_\_\_ per pay period.
>
> \_\_\_\_\_ I also understand that I may repay all or part of the
> balance of the advance pay not yet
>
> repaid at any time before the money is due.
>
> \_\_\_\_\_ I understand that if I transfer to another Federal agency
> or if my employment with the
>
> Department of the Interior is terminated for any reason, the amount of
> the advance pay not yet
>
> repaid is recoverable by salary offset under Subpart K of 5 CFR Part
> 550 and/or by such other
>
> method as provided by law.
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Signature of Employee Date
>
> Approved:
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Name Date
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> Title

# AMENDED TIME AND ATTENDANCE REPORT

FEDERAL PERSONNEL/PAYROLL SYSTEM

  ------------------------------------------------------------------------------------------------------ -------------------------------------------------------------------------- ------------------------------------------------
  NAME:                                                                                                  SSN:                                                                       PAY PERIOD:
  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_   \_\_\_\_\_\_\_\_\_\_\_-\_\_\_\_\_\_\_\_\_\_-\_\_\_\_\_\_\_\_\_\_\_\_\_\_   \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

  DEPARTMENT: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ BUREAU: \_\_\_\_\_\_\_\_\_\_\_\_\_                    SUBBUREAU: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        ORGANIZATION CODE: \_\_\_\_\_\_\_\_\_\_\_\_\_
  ------------------------------------------------------------------------------------------------------ -------------------------------------------------------------------------- ------------------------------------------------

<table>
<colgroup>
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 25%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>PAY</p>
<p>CODE</p></td>
<td><p>*</p>
<p>NR</p></td>
<td><p>*</p>
<p>2R</p></td>
<td><p>*</p>
<p>SC</p></td>
<td><p>*</p>
<p>EH</p></td>
<td><p>WK</p>
<p>IN</p></td>
<td>SUN</td>
<td>MON</td>
<td>TUE</td>
<td>WED</td>
<td>THU</td>
<td>FRI</td>
<td>SAT</td>
<td><p>C</p>
<p>K</p></td>
<td>COST STRUCTURE</td>
</tr>
<tr class="even">
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="odd">
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="even">
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="odd">
<td>_______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="even">
<td>_______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="odd">
<td>_______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>______</td>
<td>__________________________________________</td>
</tr>
<tr class="even">
<td colspan="6">DAILY TOTALS:</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td>_______</td>
<td colspan="2">(BOTH WEEKS)</td>
</tr>
</tbody>
</table>

  ------------- ----- ----- ----- ----- ------ ----- ----- --- ------- ----- ----- ----- ----- ------ ----- -----
  **CODE "FROM"                                                                                             
  AND "TO"                                                                                                  
  TIME(S) IN                                                                                                
  APPROPRIATE                                                                                               
  DAY(S)**                                                                                                  

  WEEK 1        SUN   MON   TUE   WED   THUR   FRI   SAT       WEEK 2  SUN   MON   TUE   WED   THUR   FRI   SAT

  FROM:                                                        FROM:                                        

  TO:                                                          TO:                                          

  FROM:                                                        FROM:                                        

  TO:                                                          TO:                                          
  ------------- ----- ----- ----- ----- ------ ----- ----- --- ------- ----- ----- ----- ----- ------ ----- -----

EXEMPT TO NON-EXEMPT STATUS \_\_\_\_\_\_\_\_ Week 1 \_\_\_\_\_\_\_\_
Week 2 (PLACE AN "X" IN THE APPROPRIATE WEEK)

NEGOTIATED RATE ADJUSTMENTS, COMPLETE: Position Title
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Occupational Series
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ADVANCED LEAVE: Annual Leave \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Sick Leave
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Number of hours to be advanced
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

REROUTE NET SALARY CHECK: \_\_\_\_\_\_\_ Enter one of the following
codes, P = Reroute to Payroll Operations Division; D = Reroute to
Designated Agent; N or BLANK do not reroute to another destination

MESSAGE CODE:: \_\_\_\_\_\_\_\_\_\_\_\_\_ (IF APPROPRIATE, ENTER ONE OF
THESE CODES: DE = Death; LB = Not subject to the biweekly salary cap; AW
= Alternative Work Schedule; 4D = 4 Day Rule;

> HF = FEGLI to be deducted at the higher rate -- Federal Wage System
> Employees ONLY.)

+-----------------------------------+-----------------------------------+
| \* NR = Negotiated Rate; 2R =     | NOTE: This information is         |
| Secondary Rate; SC = Shift Code;  | protected by the Privacy of 1974, |
| EH = Environmental Hazard Code    | as amended. Disclosure may be     |
|                                   | made only as authorized by the    |
|                                   | Act as prescribed in the Systems  |
|                                   | of Records Notice, OS, 86.        |
+-----------------------------------+-----------------------------------+
| MESSAGE AREA:                     | I CERTIFY THAT THE TIME AND       |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_    | ATTENDANCE REPORTED ABOVE IS      |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | CORRECT, AND IS AUTHORIZED IN     |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ | ACCORDANCE WITH APPLICABLE        |
|                                   | STATUTES AND REGULATIONS.         |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\   |                                   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ | \_                                |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
|                                   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\   | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                   |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | SUPERVISOR                        |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                   |
+-----------------------------------+-----------------------------------+