Annual accrual report: FAQs

• The report covers the period 28 January 2011 to 27 January 2012
• The report is run in the week beginning 19 December 2011
• The report is posted out 9 January 2012
• The report records all employees who have worked at your school during this period
• The current SUE report may not match the accrual report
• Operational Grant is also known as Bulk Grant or BG
• The number of pay periods an employee is paid for is shown on the report
• There are two amounts given for principal’s earnings

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The report covers the period 28 January 2011 to 27 January 2012

The report covers the period 28 January 2011 to 27 January 2012. A portion of the first and last pay periods may be included within these dates, rather than a complete pay period.

These portions/fractions are advised on the final page of your report.

The report is run in the week beginning 19 December 2011

This means that the report is run before pay periods 2421, 2422, and 2423 have actually been processed. To accrue this, the report uses the values from pay period 2420 to do a predicted forecast for pay periods 2421, 2422, and 2423.

Where estimated values have been used, this will be shown on the report next to the pay period.

The report is posted out 9 January 2012

The report is created in pay period 2421. It will be posted to you.

If you do not receive the report, then call the Datacom Service Desk on 0800 733 772.

The report records all employees who have worked at your school during this period

The report is accurate and based on information recorded in the payroll.

The report is for pay periods 2323 to 2423. Even if an employee was paid only one hour (or one day) at your school during this time period, then they will show on your report.

The values for pay period 2420 are applied to the accrual for pay periods 2421, 2422, and 2423.

If an employee has received salary arrears in this timeframe, (e.g. as a result of a salary assessment), then these costs will be attributed to your school.

Note: remember, that if arrears are paid out in pay period 2420, then the estimated values for the final pay periods will be elevated. This also applies to retrospective costing adjustments that have been applied to your school since the SUE report for the period.

The current SUE report may not match the accrual report

Potential reasons are the SUE report you are using is not the right one:
a. The SUE report being compared to the accrual report is from a more recent pay period than the one on which the accrual report was based, and there have been subsequent adjustments to the cost periods with the financial year reported.
or
b. The SUE report being compared to the accrual report may include costs allocated to pay runs processed prior to the start of the financial year.

What you need to do:
Compare the report with the SUE report from the same period as that shown in the second line of the report heading – as at period nnn.

Operational Grant is also known as Bulk Grant or BG

This appears on the front page of your report. This is the term applied to “bulk grant” or “BG funded” which schools sometimes more commonly use.

The number of pay periods an employee is paid for is shown on the report

The number of pay periods (out of a possible 26 pay periods) that the employee was paid for, i.e. ‘21’ means the person was paid for 21 of the total 26 pay periods.  This can be found next to the monetary value column.

There are two amounts given for principal’s earnings

a. The first amount shown is the principal’s estimated annual earnings.

In this section “MOE TCHR SALS” it shows how much the principal has earned using the “tax year” figures. Because the tax year runs from 1 April 2011, this figure is better known as “estimated annual earnings”. The earnings figure includes salary, taxable allowances and employer contributions for superannuation.

Remember that the tax year runs from 1 April 2011 to 31 March 2012. The tax year does not align with the school year. To allow for this, the report has to estimate the principal’s earnings in pay periods 2323 to 2326. This is because these pay periods occurred before 1 April 2011 (the start of the tax year).

The formula used to calculate the earnings of a principal in the position for a full school year is as follows:
• Year to date earnings from PP2401 – 2420 = 20
• Year to date earnings divided by 20 and multiplied by 26 = full year earnings.

b. The second amount at the bottom of the page is the principal’s actual earnings.

The “Earnings for School Principal” at the bottom of the first page has a different purpose because it is showing actual and not projected earnings. This figure also includes salary, taxable allowances and employer contributions for superannuation.

Actual earnings are reported if the principal started later than 28 January 2011 or stopped being a principal at that school during the year. (e.g. if a principal has only been at the school for three months, then actual figures are used, unlike the projected figures that need to be used for principals who have been in the position all year).