This tab is used to create a special adjustment transaction that moves user-defined expense amounts from one account code to another account code. Adjustment transactions can only be made for pay dates that have been processed and that have occurred within the current school year. This tab page would be used to reclassify expenses from one expense account to another.

Amounts displayed in the grid reflect history transactions for the From Job Code, From Account Code, and Pay Date Range fields selected. When entering amounts to be moved, the user cannot exceed the amount displayed in the corresponding grid field. When all the amounts are zero in the grid for the selected pay date range, job code, and account code, no values can be entered in the amount fields. This can occur when the selected pay date range involves checks that have been issued and voided.

When moving amounts for G account types, the To Job Code field and associated distribution codes must already exist in Maintenance > Staff Job/Pay Data > Distributions tab before processing can take place. For all other account types, the Finance Chart of Accounts list displays in the To Account Code drop-down list and is available for selection. This process enables the user to easily move specified amounts between account numbers and/or funds (i.e., move transaction amounts from fund 211 to fund 199 or vice versa). The from and to account types must match for the Special Adjustments program to be successful.

Notes:

❏ The system recognizes funds that are set up in the Fund to Grant code table.

❏ This tab does not create a general journal that can be processed through the Interface Processing page. A general journal is created and automatically interfaces to finance when Interface to Finance is selected, and the adjustment is processed. Each time an account is processed through this tab, an adjustment number is assigned for that pay date. A maximum of 999 adjustments are allowed for each pay date. This maximum includes adjustments made on the Percent and Accruals Only tabs, Payroll Adjustments (check voids and issues), Zero School YTD, and Accrual Variance.

❏ The TRS Federal Deposit and TRS Federal Care amounts are calculated when the account codes are associated with a grant code.

• If the From Account Code has a grant and the To Account Code does not have a grant, then the federal amounts are voided from the From Account Code and not applied to the To Account Code, and the word Void is displayed to the right of the columns for these amounts. The amounts to be voided are based on the Expense Pay field.
• If the From Account Code does not have a grant and the To Account Code does have a grant, then the federal amounts are calculated and applied to the To Account Code.
• If both accounts have a grant, then the amounts in the From Account Code are applied to the To Account Code.
• If neither account codes have a grant, then the federal amounts should not be calculated.
• If Post to Finance is selected, the from job accrues, and the LEA chooses to process these entries, no adjusting entries are made to the Finance clearing fund for the TRS 3 and TRS 489 adjustments. The LEA needs to determine these amounts and make the adjustments manually.
• Manual entries are required because if the from job accrues, the expense pay may include accruals that have not been reported on the TRS 3 and TRS 489 reports and not posted to the clearing fund. Therefore, the system is unable to determine the portion of the expense that has already been reported on the TRS 3 and TRS 489 reports.

Example of Federal to Nonfederal with accruals: The user removes distribution account code 224/7 and adds distribution account code 199/7 to an employee’s master distribution record. The 199/7 distribution account code should have been expensed since the beginning of the school year. In this case, the TRS 3 and TRS 489 reports have included this employee, and they need to be corrected. The YTD Expenditure Account Distribution Journal displays fund 224/7 with a total expense of $18,574.92, a TRS 3 amount of $1,222.23, a TRS 489 amount of $185.74, and Emplr Care amount of $102.18. The expense of $18,574.92 needs to be transferred to fund 199.7. During the special adjustment by expense process, the TRS 3 and TRS 489 fields are automatically calculated based on the Expense Pay field and are marked as Void. The voided amount in this case equals $1,407.97 (TRS Fed Deposit $1,222.23 + TRS Fed Care $185.74). When the expense adjustment is processed, the system automatically interfaces to Finance and credits the federal fund 211/7 object code 6119 for the expensed amount of $18,574.92 and 6146 for the total amount of $1,510.15 (TRS Fed Deposit $1,222.23 + TRS Fed Care $185.74 + Emplr Care $102.18) and debit cash. It then debits the nonfederal fund 199/7 object code 6119 for $18,574.92 and 6146 in the amount of $102.18 (Emplr Care) and credit cash. The system does not make any transfers to the Payroll Clearing Account; the offsetting entries to the clearing fund are the responsibility of the user.

Note: Since this employee accrues, the system is unable to determine what correction needs to be made to the TRS 3 and TRS 489 reports. The next time payroll is processed, the user needs to make the necessary adjustments to the total amount sent to TRS on the TRS 3 and TRS 489 reports.

• If Post to Finance is selected, the from job does not accrue, and the LEA chooses to process these entries, the adjusting entries are made to the Finance clearing fund for the TRS 3 and TRS 489 adjustments. The LEA needs to post these amounts on the TRS 3 and TRS 489 reports since the TRS Grant information is not updated.
• If the special adjustment transfers expenses from a nonfederal fund to a federal fund, the expense associated with the TRS Federal Deposit and TRS Federal Care amounts are calculated based on the Expense Pay field and are reflected in the issue transactions for the federal fund. These amounts are not voided from the nonfederal fund, and the word Issue is displayed to the right of the editable columns for these amounts.
• If the Post to Finance option is selected and the from job accrues, and if the LEA chooses to process these entries, no adjusting entries are made to the Finance clearing fund for the TRS 3 and TRS 489 adjustments. The LEA needs to determine these amounts and make the adjustments manually.
• Manual entries are required because if the from job accrues, the expense pay may include accruals that have not been reported on the TRS 3 and TRS 489 reports and not posted to the clearing fund. Therefore, the system is unable to determine the portion of the expense that has already been reported on the TRS 3 and TRS 489 reports.

Example of Nonfederal to Federal with accruals: The user removes distribution account code 199/7 and adds distribution account code 211/7 to an employee’s master distribution record. The 211/7 distribution account code should have been expensed since the beginning of the school year. In this case, the TRS 3 and TRS 489 reports have not included this employee, and they need to be corrected. The YTD Expenditure Account Distribution Journal displays fund 199/7 with a total expense of $18,574.92 and Emplr Care amount of 102. The expense of $18,574.92 needs to be transferred to fund 211.7. During the special adjustment by expense process, the TRS 3 and TRS 489 fields are automatically calculated based on the Expense Pay field and are marked as Issue. The issued amount in this case equals $1,407.97 (TRS Fed Deposit $1,222.23 + TRS Fed Care $185.74). When the expense adjustment is processed, the system automatically interfaces to Finance and credits the nonfederal fund 199/7 object code 6119 for the expensed amount of $18,574.92 and 6146 for the TRS Emplr Care amount of $102.18 and debit cash. It then debits the federal fund 211/7 object code 6119 for $18,574.92 and 6146 in the amount of $1,510.15 (TRS Fed Deposit $1,222.23 + TRS-Care $185.74 + Emplr Care $102.18) and credit cash. The system does not make any transfers to the Payroll Clearing Account; the offsetting entries to the clearing fund are the responsibility of the user.

Note: Since this employee accrues, the system is unable to determine what correction needs to be made to the TRS 3 and TRS 489 reports. The next time the payroll is processed, the user needs to make the necessary adjustments to the total amount sent to TRS on the TRS 3 and TRS 489 reports.

• If Post to Finance is selected, the from job does not accrue, and the LEA chooses to process these entries, the adjusting entries are made to the Finance clearing fund for the TRS 3 and TRS 489 adjustments. The LEA needs to post these amounts on the TRS 3 and TRS 489 reports since the TRS Grant information is not updated.
• If the special adjustment transfers expenses from a federal fund to a federal fund, the expense associated with the TRS Federal Deposit and TRS Federal Care amounts are calculated based on the Expense Pay field, and debit and credit entries are made to the associated expense accounts. Neither Issue nor Void is displayed next to those fields.

• If the employee had any expense pay that was subject to the TRS 90-day wait period that could impact the amount of TRS Federal Deposit, the amount is calculated by dividing the employer's new TRS contribution expense amount by the TRS district percent from the TRS Rate tables to determine the TRS 90-day wait gross amount. This gross amount is then subtracted from the expense pay before recalculating the amount of TRS deposit to be applied to this special adjustment.