This tab is used to help you begin the process of calculating the salaries that must be accumulated for August and expensed in the current fiscal year. TEA requires that “expenditures should be recorded and reported in the period in which they are incurred. Therefore, unpaid salaries and related benefits that have been earned but not yet paid should be recorded as accrued expenditures.” See Calculating Payroll Accruals for additional information.

• For those jobs that are pay type 1 or 2, set them up on the Daily table. The system matches a job code with a start date listed on an employee's contract information tab for next year and calculates the estimated days for accrual amounts using the next year payroll periods.
• For those jobs that are pay type 3, set them up on the Hourly table. The system matches a job code with a start date listed on an employee's contract information tab for next year and calculates the estimated hours for accrual amounts using the next year payroll periods.
• The system also handles pay type 4 (substitutes) if the district needs to accrue days for a substitute beginning in August. The start date and job code must match the Accrued Hours table, but the units need to reflect days rather than hours for this table entry if the substitute's pay rate is a daily amount.

It is important that you set up accurate accrual tables for both hourly and daily employees before the system can run successful accrual calculations. You can select that date and enter the number of hours or days so the system can extract the list of corresponding job codes. You can also manually add a line to the Accrual table, enter a start date and the number of hours or days, and then select a job code.