Medicare Financial Management Manual by qut16746

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									                                     Manual Warrant Cancellation Procedures

Situation:
Manual Warrant Cancellation required. The system is not available for processing the cancellation, meaning that the warrant
cancellation and corresponding Year-To-Date adjustments must be completed manually. Note: This procedure is not intended for
use with lost/destroyed warrants. If this is the case, only the net pay should be cancelled. Use Transaction Code 455, GL 5194
in these cases.

Recovery Steps based on the specific paycheck detail:

Step One:   Gather the required Source Documents

            Payroll Posting Report (ZHR_RPTPY126) for period cancelled warrant originally issued
            Original warrant (Deface warrant with a stamp or write "Void" or "Cancel" on the front and signature)

            * If other deductions are taken for Non-Administrative agency a payment from Employee is required. (Non-Administrative
            Agencies are locations that do not or cannot receive JV's, i.e. credit unions, charities, miscellaneous deductions and etc.)


Step Two:   Enter Data on the worksheet

            Enter the following on the worksheet in the yellow highlighted cells:
            Name                                              Agency number (4 digits)                Org Code
            Agency Name                                       Operating Account number                Personnel Number (HRMS)
            Phone number                                      Payroll Account number                  Employee Social Security
            Pay date the error occurred                       Appropriation Index                     (required for DRS recovery)
            Warrant number                                    Program Index
            Employee Name                                     Original Payroll JV#                    Date warrant reissued, if
            Reason for the cancellation                                                               any

            From the Payroll Posting Report, GL 6510XXXXXX, enter:
                      Applicable Sub Object codes (columns B & C)
                      Employer costs for Retirement and Medical Aid (cells E40 & E42)
                      Total FTE's (Staff Months) (cell E48)
                      Total of Gross and Employer costs (cell E46)


            Enter the gross-to-net data from the cancelled warrant/EFT in column E (cells E18-E37, highlighted in
            yellow)

Step Three: Review and Print applicable Journal Vouchers (JV) and Cash Receipts (A-8)
            Review the sample JV's and A-8 documents required. Data entry required in yellow highlighted cells.
                   Cancellation (Note: This procedure is NOT to be used for lost/destroyed warrants):
                      This JV cancels the original warrant in the payroll revolving account GL 5124 Accrued Salaries and
                      Benefits Payable. Review "Ref Doc Num" to ensure this is the warrant number, the amount should
                      be the net amount of the warrant, Employee name, Date, and Reason should be indicated in the
                      Explanation of Entry below. Enter the DOC NUMBER specific to your agency and the
                      appropriate fiscal month. The original JV and original defaced warrant are sent to the OST and
                      copies of JV and defaced warrant are filed in agency payroll files.

                   Reverse Expenditure JV:
                      This JV reverses the expenditures in the operating account for Gross wages and the state share
                      costs and accrues receivables (or negative liabilities) in Account 035. Enter the appropriate
                      expenditure coding unique to your agency from the Distribution of Payroll and Related report on the
                      Worksheet. You may include Appn Index (AI), Program Index (PI), Org Code and/or Project coding,
                      Sub Object and possibly Sub-Sub Object coding determined by your specific agencies budgetary
                      allotments and expenditures. The original JV-number entered on the Worksheet should appear in
                      the JV REF DOC NUM. Enter the DOC NUMBER specific to your agency and the appropriate
                      fiscal month. Review to ensure the FTE reduction is appropriate.
                      This JV accrues negative amounts for: net pay (GL 5124), insurance premiums (GL 5181), LNI
                      Premiums (GL 5187), Savings Bonds (GL 5188), Garnishments (GL 5189), Retirement/Deferred
                      Compensation (GL 5199) and other miscellaneous deductions amounts (DCAP, Union Dues, FSA
                      deductions, CU deductions, etc.)(GL 1324). Receivables for payroll taxes, life insurance, and LTD
                      insurance are also recorded in GL 1324.
                      At the completion of this procedure, any amounts remaining as 035 Debits that cannot be recovered
                      from third parties must be recovered from the employee as payments made on the employee's
                      behalf.



                                                                    Page 1 of 13
                                       Warrant Cancellation Procedures Continued
                        Retirement JV
                             This JV recovers state costs (ER) and the employee deduction (EE) for retirement and deferred
                             comp deductions. Attached is a list of accounts for DRS for each retirement plan. Review the list
                             and enter the appropriate account on the JV. DRS does not review or correct the account on
                             the JV. The funds are transferred to the Operating account and debits 7140 JV's in Process,
                             credits 1352 Due from Other Governments liquidating the receivable, reverses (debits) 6505
                             Accrued Expenditure and reduces (credits) 6510 Actual Expenditures .The original JV is sent to
                             OST and DRS requires a copy with the payment advice faxed to (360) 586-1925. OST will
                             complete the wrap entry and debit cash and credit 7140 JV's in Process.


                        HCA JV
                           This JV recovers funds sent to HCA for Life and LTD premiums. The funds are transferred to the
                           Payroll Revolving Account, and debits JV's in Process, credits 1324 "Salaries and Fringe Benefits
                           Receivable" liquidating the receivable. The original and one copy is sent to HCA PEBB A/R
                           MS:42695. (HCA reviews and will forward the original to OST). OST will complete the wrap entry
                           and debit 4310 Current Cash and credit 7140 JV's in Process.

                        Fed Tax Recovery A-8
                            This is completed on an AFRS Cash Receipt (A-8) in the Fiscal Month received. This is produced by
                            completing Step Two.

                        Other Recovery A-8
                            This is completed on an AFRS Cash Receipt (A-8) in the Fiscal Month received. This is produced by
                            completing Step Two.

Step Four: Reduce appropriate Year-To-Date amounts in HRMS using the Employee Manual Adjustments tab.

Questions? Contact Steve Nielson @ (360) 725-0226 e-mail: Steve.Nielson@ofm.wa.gov or Steve Ketelsen @ (360) 725-0222 e-
mail: Steven.Ketelsen@ofm.wa.gov

   Updated:   March 1, 2010




                                                                   Page 2 of 13
                                       Manual Warrant Cancellation/Recovery
                 Your Name:                                                  Agency # :                           Personnel Number
                 Agency Name:                                            Operating Fund:            Original Payroll JV # (PR-Pyypp)
                 Your Phone #:                                             Payroll Fund:                             Retirement Plan
                 Paydate of Error:                                          Appn Index:                     Reissued warrant/EFT #:
                 Warrant # :                                             Program Index:                                Date Reissued
                 Employee Name:                                               Org Code     SS# for DRS
                 Reason:                                                                   Payroll Fiscal Month (or current if closed)
                        Warrant Cancellation                                                                                     CHECKLIST
SUB   SUB SUB
                 Salary                          -
                 Overtime                        -                                                        AGENCY HAS CUSTODY OF WARRANT
                 Call back                       -                                                        DEFACE WARRANT
                 Shift                           -                                                        AGENCY DOES NOT HAVE CUSTODY OF WARRANT
                 Shift Overtime                  -                                                        RECOVER NET FROM EMPLOYEE
                 Other                           -                                                        EMPLOYEE COMPLETES AND HAS NOTORIZED AN
                 Total Gross                     -                                                        AVIDAVIT OF LOST OR DESTROYED WARRANT
                 W/H                             -
                 OASI EE                         -                                                         SENT CANCELLATION JV TO OST
                 Medicare EE                     -
                 Medical Aid                     -                                                         OR, SOL AFRS AUTOMATED PROCESS
                 Accident Fund                   -
                 Retirement EE                   -                                                         ENTER WARRANT ON CANCELLATION LOG
                 LTD                             -
                 Health                          -                                                         YTD ADJUSTMENTS ENTERED IN HRMS PU19
                 Life                            -
                 Def Comp                        -
                 Savings Bond                    -
                 Garnishment                     -
                 *Other Deductions               -
                 *Other Deductions               -
      ADD:       Advance EIC                     -            EE + ER:
BA               OASI ER                         -                  -
BH               Medicare ER                     -                  -
BB               Retirement ER                   -                  -
BC               Medical Aid                     -
                 Accident Fund                   -
BC               Supplemental Pension            -                 -
                 Net Pay                         -

                 State Share Total               -
                 Payroll & Related
                 Difference s/b zero             -
                 FTE

*Note - Other deductions may have to be recovered from Employee

Worksheet to outline all manual recovery amounts due from Employee, other funds and outside vendors.
                                                                   AGENCY NAME                                                                                                           AGENCY NUMBER                            FOR TREASURE'S JV's

STATE OF WASHINGTON                                                                                                                                                                -                       0                                   Transfer     X Cancellation
                                                                   DOCUMENT DATE                   CURRENT DOC NUMBER                                        REF DOC NUM       VENDOR NUMBER             PAYMENT DUE DATE


AFRS JOURNAL VOUCHER                                                   November 12, 2010                             Agency Specified                                      -
                                                                                                    SUB-OBJ    SUB-SUB OBJ
AGENCY USE                          REF   T/C     M   R   AGENCY      FUND          MASTER INDEX                                 ORG       WC/ COUNTY/CITY         PROJECT       GR/SR   SUB-SRCE   DR           AMOUNT               GL           SUB-DR      SUB-CR    FM

                                                                                   AI        PI                                                                                                     CR

Cancel G/L Warrant     7130/5124V         455                 0        0                                                     (Net Amount)                                                           CR                      -       5124                                      0




DOC NUMBER           DOC DATE                                                           EXPLANATION OF ENTRY                                                                             TOTAL                              -                  DISTRIBUTION
                                    Cancel Payroll warrant:                         0                                                                                                                                             Original: OST
                                    Employee:                                                                                          0                                                                                                   (Include cancelled warrant)
                                    Date: 01/00/00                                       Reason:                                                                                                                                0 cc: Payroll
                                    Cancel Payroll warrant                                                                                                                                                                            Reconciliation Desk
                                    PREPARED BY                              TEL NUMBER                       DATE                         APPROVED BY                                                   DATE


                                                                        -                                 -           11/12/10
                                                                                 AGENCY NAME                                                                                                                AGENCY NUMBER                            FOR TREASURE'S JV's

STATE OF WASHINGTON                                                                                                                                                                                 -                          0                              X   Transfer      Cancellation
                                                                                             DOCUMENT DATE                     CURRENT DOC NUMBER                   REF DOC NUM                         VENDOR NUMBER         PAYMENT DUE DATE



AFRS JOURNAL VOUCHER                                                                November 12, 2010                      Agency specified                             0
AGENCY USE                                        REF   T/C     M   R   AGENCY     FUND               MASTER INDEX   SUB-OBJ     SUB-SUB OBJ    ORG   WC/ COUNTY/CITY             PROJECT   GR/SR           SUB-SRCE    DR                  AMOUNT       GL            SUB-DR     SUB-CR       FM
                                                                                                 AI            PI                                                                                                       CR

INTERFUND GL TRANSFER                1324V/7140         025               0          0                                                                (Payroll Taxes, Life/LTD, Other)                                  DR                   -          1324                                   0
                                     5124V/7140                                                                                                       (Net Pay)                                                         DR                   -          5124
                                     5187V/7140                                                                                                       (EE/ER Medical Aid)                                               DR                   -          5187
                                     5181V/7140                                                                                                       (EE Health Insurance)                                             DR                   -          5181
                                     5188V/7140                                                                                                       (Savings Bonds)                                                   DR                   -          5188
                                     5189V/7140                                                                                                       (Garnishment)                                                     DR                   -          5189
                                     5199V/7140                                                                                                       (EE/ER Retirement, DCP)                                           DR                   -          5199

INTERFUND EXPEND TRANSFER-DEC        7140/6510          670               0          0            0            0       0             0          0     (Gross Wages)                                   CR                                     -
                                                                                                                                     0                (Overtime)                                      CR                                     -
                                                                                                                                     0                (Callback)                                      CR                                     -
                                                                                                                                     0                (Shift Differential)                            CR                                     -
                                                                                                                                     0                (Shift OT)                                      CR                                     -
                                                                                                                                     0                (Other)                                         CR                                     -
                                                                                                                      BA                              (State OASI)                                    CR                                     -
                                                                                                                      BB                              (State Retirement)                              CR                                     -
                                                                                                                      BC                              (State Share Medical Aid & Industrial Insurance)CR                                     -
                                                                                                                      BH                              (Medicare)                                      CR                                     -
REDUCE/TRSF ACTUAL DISBURSED FTE   0998/0120            895                                                                          0                (FTE)                                                             FTE                  -




DOC NUMBER                         DOC DATE                                         EXPLANATION OF ENTRY                                            TOTAL                                                                                    -                    DISTRIBUTION
Reference Document # above must be                Cancel Payroll warrant:                  0         and reimburse from Account Payroll Revolving Account.
Identical to current document # used on           Employee: 0                                                                                                                                                                                        JV FILE
Original Payroll transaction. (PR-P yypp)         Date: 01/00/00                                         Reason: 0                                                                                                                                   PAYROLL - WARR CANC FILE

                                                  PREPARED BY                                  TEL NUMBER                       DATE                  APPROVED BY                                                             DATE


                                                                                         -                                 -
                                                                         AGENCY NAME                                                                                                          AGENCY NUMBER                          FOR TREASURE'S JV's

STATE OF WASHINGTON                                                                                                                                                                       -                    0                              x   Transfer   Cancellation
                                                                         DOCUMENT DATE                       CURRENT DOC NUMBER                                    REF DOC NUM    VENDOR NUMBER               PAYMENT DUE DATE



AFRS JOURNAL VOUCHER                                                              November 12, 2010                               Agency Specified
AGENCY USE                                REF   T/C     M   R   AGENCY     FUND               MASTER INDEX                                 ORG   WC/ COUNTY/CITY        PROJECT   GR/SR       SUB-SRCE   DR                 AMOUNT       GL       SUB-DR     SUB-CR         FM

                                                                                         AI             PI      SUB-OBJ    SUB-SUB OBJ                                                                   CR

JV AMT DUE REIMB EXP         7140/5199V         966               0         0                                                                                                                            CR                  -         5199                                      0




                                                                1240      XXX                                                                    (Combined Shares)                                       DR                  -
                                                                1240      722                                                                    (Deferred Comp)                                         DR                  -




DOC NUMBER                 DOC DATE                                                                                       EXPLANATION OF ENTRY                                                TOTAL                          -                    DISTRIBUTION
                                        Cancel Payroll warrant:                                0             DRS Plan:
                       0       01/00/00 Employee:                                 0            SS#:                                                                                                                                  Original: OST
                                        Date: 01/00/00                                                                                                                                                                               DRS: Include DRS required
Agency specified               11/12/10                                                                                                                                                                                              documentation
                                          Recover Retirement EE & ER share sent to DRS - G/L debit 7140 JV in process & credit variable 5199 Other Liabilities
                                                                                                                                                                                                                                     CC:          Agency JV/Batch File
                                          PREPARED BY                                 TEL NUMBER             DATE                                APPROVED BY                                                  DATE
                                                                                                                                                                                                                                                  Payroll File
                                                                                  0                0                                                                                                                                              Internal DRS File
                                                                      AGENCY NAME                                                                                                       AGENCY NUMBER                        FOR TREASURE'S JV's

STATE OF WASHINGTON                                                                                                                                                                 -                    0                            x   Transfer    Cancellation

                                                                      DOCUMENT DATE                    CURRENT DOC NUMBER                                    REF DOC NUM    VENDOR NUMBER               PAYMENT DUE DATE

AFRS JOURNAL VOUCHER                                                           November 12, 2010                            Agency Specified
AGENCY USE                             REF   T/C     M   R   AGENCY     FUND            MASTER INDEX                                 ORG   WC/ COUNTY/CITY        PROJECT   GR/SR       SUB-SRCE   DR                 AMOUNT GL           SUB-DR      SUB-CR         FM

                                                                                   AI             PI      SUB-OBJ    SUB-SUB OBJ                                                                   CR

JV AMT DUE REIMB EXP      7140/1324V         966               0         0                                                                                                                         CR                  -       1324                                   0

                                                              1070      721                                                                                                                        DR                  -




DOC NUMBER             DOC DATE                                                         EXPLANATION OF ENTRY                              TOTAL               -                                                                           DISTRIBUTION
Reference JV (2)                                                     0                                                                                                                                                       Original + 1 copy: HCA
                                       Cancel Payroll warrant:
                                       Employee:                   0 SS#:                                                            -
                                       Date:  01/00/00
                                       Recover Life/LTD Premiums sent to HCA - G/L debit 7140 JV in process & credit Variable 1324 Salaries and Fringe Benefits
                                       Receivable                                                                                                                                                                            CC:          Agency JV/Batch File
                                       PREPARED BY                                       TEL NUMBER    DATE                                APPROVED BY                                                  DATE                              Payroll File
                                                                               0                  0
     FORM                               STATE OF WASHINGTON                                 ORIGINATING AGENCY                                                                                                        AGENCY NUMBER        DOCUMENT DATE

A8-A                        AFRSAFRS CASH RECEIPTS
                                 JOURNAL VOUCHER                                                                                                                                                              -            0            November 12, 2010
    (7/93)                              JOURNAL SUMMARY                                     AGENCY TO BE CREDITED (IF OTHER THAN ABOVE )                                                               AGENCY NUMBER CURRENT DOCUMENT NUMBER



                    R            MASTER INDEX                   SUB                                                                                                        GENERAL        SUBSIDIARY     SUBSIDIARY
    TRAN            E    FUND   APPN      PROGRAM    SUB        SUB      ORIG      WORK      COUNTY   CITY/TOWN    PROJECT       SUB    PROJ   MAJ   MAJ     SUB            LEDGER         ACCOUNT       ACCOUNT                      AMOUNT
    CODE            V           INDEX       INDEX    OBJ       OBJECT    INDEX     CLASS                                         PROJ   PHAS   GRP   SRCE   SOURCE         ACCOUNT              DR          CR



   185                  0                                                                   (W/H, OASI, Medicare)                                                        1324                                                                        0.00


                                                    Cancel Payroll warrant:                           0
                                                    Employee:                                                             0
                                                    Date:               1/0/1900
                                                    RCPT--COLLECT PAYROLL RECEIVABLE
                                                    GL: 7110/1324




PREPARED BY                                                                      TELEPHONE NUMBER                 DATE OF DEPOSIT                                  STATE TREASURER VALIDATION                         TOTAL DEPOSIT
                                                           0                                   0                                                                                                                                                     0.00
APPROVED BY                                                                                                       OST USE ONLY                                                                                        BATCH TOTAL




A8A (7/90) - 11 -       REMOVE CANARY COPY FOR AGENCY RECORDS. FORWARD WHITE COPY TO STATE TREASURER
     FORM                               STATE OF WASHINGTON                                 ORIGINATING AGENCY                                                                                                        AGENCY NUMBER        DOCUMENT DATE

A8-A                        AFRSAFRS CASH RECEIPTS
                                 JOURNAL VOUCHER                                                                                                                                                              -            0            November 12, 2010
    (7/93)                              JOURNAL SUMMARY                                     AGENCY TO BE CREDITED (IF OTHER THAN ABOVE )                                                               AGENCY NUMBER CURRENT DOCUMENT NUMBER



                    R            MASTER INDEX                   SUB                                                                                                        GENERAL        SUBSIDIARY     SUBSIDIARY
    TRAN            E    FUND   APPN      PROGRAM    SUB        SUB      ORIG      WORK      COUNTY   CITY/TOWN    PROJECT       SUB    PROJ   MAJ   MAJ     SUB            LEDGER         ACCOUNT       ACCOUNT                      AMOUNT
    CODE            V           INDEX       INDEX    OBJ       OBJECT    INDEX     CLASS                                         PROJ   PHAS   GRP   SRCE   SOURCE         ACCOUNT              DR          CR



   185                  0                                                                   (*Other Deductions )                                                         1324                                                                        0.00
                                                                                            (*Other Deductions )                                                                                                                                     0.00
                                                    Cancel Payroll warrant:                           0
                                                    Employee:                                                             0
                                                    Date:               1/0/1900
                                                    RCPT--COLLECT PAYROLL RECEIVABLE
                                                    GL: 7110/1324




PREPARED BY                                                                      TELEPHONE NUMBER                 DATE OF DEPOSIT                                  STATE TREASURER VALIDATION                         TOTAL DEPOSIT
                                                           0                                   0                                                                                                                                                     0.00
APPROVED BY                                                                                                       OST USE ONLY                                                                                        BATCH TOTAL




A8A (7/90) - 11 -       REMOVE CANARY COPY FOR AGENCY RECORDS. FORWARD WHITE COPY TO STATE TREASURER
Employee Manual Adjustments
          Personnel     Tax Authority   Effective    Tax Group
  PERNR      Area      (FED, WA, etc)     Date         (TxGr)                                                    Taxable or Value
0                   0 FED                 1/0/1900   0001        Withholding Tax (A)                                               -
0                   0 FED                 1/0/1900   0002        Employee Social Security Taxable and Tax (B)                      -
0                   0 FED                 1/0/1900   0003        Employer Social Security Taxable and Tax (C)                      -
0                   0 FED                 1/0/1900   0004        Employee Medicare Taxable and Tax (D)                             -
0                   0 FED                 1/0/1900   0005        Employer Medicare Taxable and Tax (E)                             -
0                   0 FED                 1/0/1900   0006        Earned Income Credit (F)
0                   0 FED                 1/0/1900   W227        Dependent Care Pre-tax (G)                     other deductions
0                   0 FED                 1/0/1900   W23D        401(k) Plans (H)                               other deductions
0                   0 FED                 1/0/1900   W23E        403(b) Plans (H)                               other deductions
0                   0 FED                 1/0/1900   W23G        Deferred Comp (H)                                                 -
0                   0 FED                 1/0/1900   W23H        GCIU Local #767 Pension (H)                    other deductions
0                   0 FED                 1/0/1900   W23P        Qualified Moving Expense (H)                   other deductions
0                   0 FED                 1/0/1900   W24A        Deferred Retirement (I)                                           -
0                   0 FED                 1/0/1900   W24B        Flex Spending/Pretax Ins. (I)                  other deductions
0                   0 FED                 1/0/1900   W24C        Non Cash Gross Amounts (I)                     see HRMS master data
Tax
      0.00
      0.00
       -
      0.00
      0.00
       -
Tax Authority (Taxau)    Tax Group (TxGr)       Text                                           Taxable or Value   Tax
FED                      0001                   Withholding Tax (A)                            box 1              box 2
FED                      0003                   Employee Social Security Taxable and Tax (B)   box 3              box 4
FED                      0004                   Employer Social Security Taxable and Tax (C)
FED                      0005                   Employee Medicare Taxable and Tax (D)          box 5              box 6
FED                      0006                   Employer Medicare Taxable and Tax (E)
FED                      0002                   Earned Income Credit (F)                                          box 9
FED                      W227                   Dependent Care Pre-tax (G)                     box 10
FED                      W23D                   401(k) Plans (H)                               box 12
FED                      W23E                   403(b) Plans (H)                               box 12
FED                      W23G                   Deferred Comp (H)                              box 12 / box 11
FED                      W23H                   GCIU Local #767 Pension (H)                    box 12
FED                      W23P                   Qualified Moving Expense (H)                   box 12
FED                      W24A                   Deferred Retirement (I)                        box 14
FED                      W24B                   Flex Spending/Pretax Ins. (I)                  box 14
FED                      W24C                   Non Cash Gross Amounts (I)                     box 14
Specific State                                                                                 box 15
Specific State           0001                                                                  box 16             box 17
WA                       0042                   EE Suplmtal Pension Taxable and Tax (J)        box 18             box 19




Use the key above to map the Tax Group to the boxes on the W2 form.
See the Sample worksheet for an example of a typical entry.
Use the Agency EE Updates worksheet to enter any UNREPORTED adjustments.
Use the Agency Updates worksheet to enter manual deposits.
Adjustments can be positive or negative; use a minus sign to report negative adjustments.
The Tax Authority on the Agency Updates worksheet will always be FED.
Send the completed spreadsheet to the DOP ISD Help Desk at helpdesk@dop.wa.gov.




11/12/2010
                                                          Retirement Accounts
                                                                          JRS

            177                Judicial Retirement Administrative Account
            729                Judicial Retirement Principal Account
            616                Judges' Retirement Account
            882                Washington Judicial Retirement Account
                                                                         PERS

            631      P1        Public Employees' Retirement System Plan I Account
            641      P2, P3    Public Employees' Retirement System Plan II and Plan III Account

                                                                     TRS & SERS

            612                Teachers' Retirement Account
            632      T1        Teachers' Retirement System Plan One Account
            642      T2, T3    Teachers' Retirement System Combined Plan 2 and 3 Account
            633                School Employees' Retirement Systems Combined Plan 2 and 3 Account

                                                                  PUBLIC SAFETY

            635                Public Safety Employees' Retirement System Plan 2 Account
                                                                        LEOFF

            819                Washington Law Enforcement Officers' and Firefighters' System Plan 1 Retirement Account
            829                Washington Law Enforcement Officers' and Firefighters' System Plan 2 Retirement Account
            879                Washington Law Enforcement Officers' and Firefighters' System Retirement Account
                                                                       WSPRS

            615                Washington State Patrol Retirement System Plan 1 Account
            630                Washington State Patrol Retirement System Plan 2 Account
                                                           DEFERRED COMPENSATION

            722                Deferred Compensation Principal Account



                                                        Office of Financial Management
         State Administrative & Accounting Manual        (SAAM):            http://www.ofm.wa.gov/policy/75.30.htm




Rates:   http://drs.wa.gov/employer/EmployerHandbook/chpt6/default.htm#rates

								
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