5.3.3 Dual Appointment
5.3.3 Dual Appointment
(Last Modified on February 1, 2021)
As stated in the Dual Appointment Section of the HRAP manual, the employment of staff, faculty, and students by two or more institutions within the USG during the same period of time is a recognized method of keeping costs to a minimum and maximizing resource utilization across the USG. Note: Previously Dual Appointment was commonly referred to as Joint Employment.
An employee should be paid only for employment services by one institution within the USG to help ensure compliance with Federal and State laws. In addition, all institutions in the USG are considered related entities and a common paymaster should be applied as defined in O.C.G.A. 34-8-27. Likewise, an employee should be paid travel expenses by only one institution within the USG. Therefore, the employee’s home institution will pay the employee for all employment services, and related travel expenses, provided to any USG institution.
For the payment of dual appointment earnings, institutions should utilize the following designated dual appointment earnings codes and related account codes:
DFR | Faculty, retirement eligible | Account 516200 |
DF | Faculty, non-retirement eligible | Account 516250 |
DSR | Staff, retirement eligible | Account 526200 |
DSN | Staff, non-retirement eligible | Account 526250 |
DOT | Nonexempt Staff Overtime, non-pensionable | Account 522805 |
A Dual Appointment Agreement, which facilitates the flow of information to involved parties, and the review and approval of dual appointment details between the employee’s Home Institution and the Requesting Institution, is required. The Dual Appointment Agreement must be completed prior to the work initiating.
Each institution receiving employment services of the employee and incurring travel expenses for the employee should budget its share of the employee’s time (EFT) and dollars.
Account 539100 is the dual appointment/shared employee faculty salary account and Account 539200 is the dual appointment/shared employee staff salary account. These accounts should be utilized to record the expense at the Requesting Institution and the contra expense at the Home Institution. The net of the balances in these accounts across the institutions should be zero. These accounts should not be reported on the Transparency in Government Act (TIGA) annual report (formerly known as Continuous Audit report).
Account 558539 is the dual appointment/shared employee fringe account that should be utilized to record the expense at the Requesting Institution and the contra expense at the Home Institution. The net of the balances in this account across the institutions should be zero.
If travel expenses are related to the dual appointment services, account 641539 is the dual appointment/ shared employee travel account that should be utilized to record the expense at the Requesting Institution and the contra expense at the Home Institution. The net of the balances in this account across the institutions should be zero. This account should not be reported on the Transparency in Government Act (TIGA) annual report (formerly known as Continuous Audit report).
Dual Appointment Accounting
Scenario 1: Ongoing Dual appointment [Shared Employee] (Total of time limited to 100%) - No Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach one course for a semester at Institution B, with the remaining course load being taught at Institution A, his Home Institution. One course is determined to be 1/3 of Mr. Smith’s full time commitment. Therefore, 1/3 of Mr. Smith’s salary is to be reimbursed by institution B, the Requesting Institution.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Faculty Salary Expense | 511100 | 6,000.00 | |||
FICA Employer Expense | 551100 | 372.00 | |||
FICA Medicare Employer Expense | 551200 | 87.00 | |||
TRS Expense | 552100 | 540.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,174.00 | |||
Payroll Cash Account | 1185xx | 6,000.00 | |||
2 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, assume that 1/3 of the costs will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 2,391.33 | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 2,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 391.33 | |||
3 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment Agreement | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 2,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 391.33 | |||
Operating Cash Account | 118100 | 2,391.33 | |||
4 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 2,391.33 | |||
AR-Other | 127101 | 2,391.33 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -4,782.67 | -2,391.33 | -7,174.00 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 6,000.00 | 0.00 | 6,000.00 |
Total Fringe Expense | 1,174.00 | 0.00 | 1,174.00 |
Total Dual Appointment/Borrowed Services Faculty Salary Expense | -2,000.00 | 2,000.00 | 0.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -391.33 | 391.33 | 0.00 |
Scenario 2: Ongoing Dual appointment [Shared Employee] (Total of time limited to 100%) - With Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach one course for a semester at Institution B, with the remaining course load being taught at Institution A, his Home Institution. One course is determined to be 1/3 of Mr. Smith’s full time commitment. Therefore, 1/3 of Mr. Smith’s salary is to be reimbursed by institution B, the Requesting Institution.
Travel expenses are included in the Dual Appointment Agreement. Institution A pays Mr. Smith’s travel and invoices Institution B for reimbursement.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Faculty Salary Expense | 511100 | 6,000.00 | |||
FICA Employer Expense | 551100 | 372.00 | |||
FICA Medicare Employer Expense | 551200 | 87.00 | |||
TRS Expense | 552100 | 540.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,174.00 | |||
Payroll Cash Account | 1185xx | 6,000.00 | |||
2 | Home Institution | Record the travel expenses paid to employee as normal. | |||
Travel – Employee Mileage | 641510 | 100.00 | |||
Operating Cash Account | 118100 | 100.00 | |||
3 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, assume that 1/3 of the personal services costs and all of the travel costs will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 2,491.33 | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 2,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 391.33 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
4 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual appointment Agreement Form | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 2,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 391.33 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
Operating Cash Account | 118100 | 2,491.33 | |||
5 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 2,491.33 | |||
AR-Other | 127101 | 2,491.33 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -4,782.67 | -2,491.33 | -7,274.00 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 6,000.00 | 0.00 | 6,000.00 |
Total Fringe Expense | 1,174.00 | 0.00 | 1,174.00 |
Total Dual Appointment/Borrowed Services Salary Expense | -2,000.00 | 2,000.00 | 0.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -391.33 | 391.33 | 0.00 |
Total Employee Travel Expense | 100.0 | 0.00 | 100.00 |
Total Dual Appointment/Borrowed Services Travel Expense | –100.00 | 100.00 | 0.00 |
Scenario 3: Occasional Dual Appointment (Total of time greater than 100%) - Earnings from Institution B are Retirement Eligible - No Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach an additional course for a semester at Institution B, while continuing to teach his full course load at Institution A. Therefore, Institution B will reimburse Institution A, the Home Institution, for Mr. Smith’s salaries over and above his original budgeted salary. In this example, a contract addendum has been completed and Mr. Smith’s pay is considered Supplemental, Retirement Eligible.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code and DFR earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Faculty Salary Expense | 511100 | 6,000.00 | |||
Faculty Supplemental Pay Retirement Eligible | 516200 | 3,000.00 | |||
FICA Employer Expense | 551100 | 558.00 | |||
FICA Medicare Employer Expense | 551200 | 130.50 | |||
TRS Expense | 552100 | 810.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,673.50 | |||
Payroll Cash Account | 1185xx | 9,000.00 | |||
2 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, $3,000 salary plus applicable FICA, Medicare, and TRS, will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 3,499.50 | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 499.50 | |||
3 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment/Borrowed Services Agreement Form | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 499.50 | |||
Operating Cash Account | 118100 | 3,499.50 | |||
4 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 3,499.50 | |||
AR-Other | 127101 | 3,499.50 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -7,174.00 | -3,499.50 | -10,673.50 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 9,000.00 | 0.00 | 9,000.00 |
Total Fringe Expense | 1,163.50 | 0.00 | 1,163.50 |
Total Dual Appointment/Borrowed Services Salary Expense | -3,000.00 | 3,000.00 | 0.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -499.50 | 499.50 | 0.00 |
Scenario 4: Occasional Dual Appointment (Total of time greater than 100%) - Earnings from Institution B are Retirement Eligible - With Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach an additional course for a semester for $3,000 at Institution B, while continuing to teach his full course load at Institution A. Therefore, Institution B will reimburse Institution A, the Home Institution, for Mr. Smith’s salaries over and above his full time salary. In this example, a contract addendum has been completed and Mr. Smith’s pay is considered Supplemental, Retirement Eligible.
Travel expenses are included in the Dual Appointment Agreement. Institution A pays Mr. Smith’s travel and invoices Institution B for reimbursement.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code and DFR earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Faculty Salary Expense | 511100 | 6,000.00 | |||
Faculty Supplemental Pay Retirement Eligible | 516200 | 3,000.00 | |||
FICA Employer Expense | 551100 | 558.00 | |||
FICA Medicare Employer Expense | 551200 | 130.50 | |||
TRS Expense | 552100 | 810.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,673.50 | |||
Payroll Cash Account | 1185xx | 9,000.00 | |||
2 | Home Institution | Record the travel expenses paid to employee as normal. | |||
Travel – Employee Mileage | 641510 | 100.00 | |||
Operating Cash Account | 118100 | 100.00 | |||
3 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, $3,000 plus applicable FICA, Medicare and TRS, and the travel costs will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 3,599.50 | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 499.50 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
4 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment Agreement Form | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 499.50 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
Operating Cash Account | 118100 | 3,599.50 | |||
5 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 3,599.50 | |||
AR-Other | 127101 | 3,599.50 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -7,174.00 | -3,599.50 | -10,773.50 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 9,000.00 | 0.00 | 9,000.00 |
Total Fringe Expense | 1,673.50 | 0.00 | 1,673.50 |
Total Dual Appointment/Borrowed Services Salary Expense | -3,000.00 | 3,000.00 | 0.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -499.50 | 499.50 | 0.00 |
Total Employee Travel Expense | 100.00 | 0.00 | 100.00 |
Total Dual Appointment/Borrowed Services Travel Expense | -100.00 | 100.00 | 0.00 |
Scenario 5: Occasional Dual Appointment (Total of time greater than 100%) - Earnings from Institution B are not Retirement Eligible - No Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach a course for a semester at Institution B, while continuing to perform his regular duties as a professional staff member at Institution A. Therefore, Institution B will reimburse Institution A, the Home Institution, for Mr. Smith’s salaries over and above his original budgeted salary. In this example, Mr. Smith’s pay is considered Supplemental, Non-Retirement Eligible.
Note that because Institution A classifies Mr. Smith as a Staff employee, Institution A uses account 539200-Joint Employment Staff salaries. Since Mr. Smith is performing in the capacity of a faculty member at Institution B, the correct account for Institution B to record the joint employment salary expense is account 539100-Joint Employment Faculty salaries. This is the exception to the typical situation in the previous examples where Joint Staffing salary accounts (539xxx) net to zero across institutions.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code and DSN earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Professional Staff Salary Expense | 521100 | 6,000.00 | |||
Staff Supplemental Pay Non-Retirement Eligible | 526250 | 3,000.00 | |||
FICA Employer Expense | 551100 | 558.00 | |||
FICA Medicare Employer Expense | 551200 | 130.50 | |||
TRS Expense | 552100 | 540.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,403.50 | |||
Payroll Cash Account | 1185xx | 9,000.00 | |||
2 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, $3,000 salary plus applicable FICA and Medicare will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 3,229.50 | |||
Dual Appointment/Borrowed Services Staff Salary Expense | 539200 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 229.50 | |||
3 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment Agreement Form | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 229.50 | |||
Operating Cash Account | 118100 | 3,229.50 | |||
4 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 3,229.50 | |||
AR-Other | 127101 | 3,229.50 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -7,174.00 | -3,229.50 | -10,403.50 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 9,000.00 | 0.00 | 9,000.00 |
Total Fringe Expense | 1,403.50 | 0.00 | 1,403.50 |
Total Dual Appointment/Borrowed Services Faculty Salary Expense | 3,000.00 | 3,000.00 | |
Total Dual Appointment/Borrowed Services Staff Salary Expense | -3,000.00 | -3,000.00 | |
Total Dual Appointment/Borrowed Services Fringe Expense | -229.50 | 229.50 | 0.00 |
Scenario 6: Occasional Dual Appointment (Total of time greater than 100%) - Earnings from Institution B are not Retirement Eligible - With Travel
Institution A employs Mr. Smith at a salary of $60,000 per annum. An agreement is reached between Institution A and Institution B to have Mr. Smith teach a course for a semester at Institution B, while continuing to perform his regular duties as a professional staff member at Institution A. Therefore, Institution B will reimburse Institution A, the Home Institution, for Mr. Smith’s salaries over and above his original budgeted salary. In this example, Mr. Smith’s pay is considered Supplemental, Non-Retirement Eligible.
Travel expenses are included in the Dual Appointment Agreement. Institution A pays Mr. Smith’s travel and invoices Institution B for reimbursement.
Note that because Institution A classifies Mr. Smith as a Staff employee, Institution A uses account 539200-Dual Appointment Staff salaries. Since Mr. Smith is performing in the capacity of a faculty member at Institution B, the correct account for Institution B to record the Dual Appointment salary expense is account 539100-Dual Appointment Faculty salaries. This is the exception to the typical situation in the previous examples where Dual Appointment salary accounts (539xxx) net to zero across institutions.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the monthly personal services expenses at Institution A as normal, utilizing REG earnings code and DSN earnings code. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Professional Staff Salary Expense | 521100 | 6,000.00 | |||
Staff Supplemental Pay Non-Retirement Eligible | 526250 | 3,000.00 | |||
FICA Employer Expense | 551100 | 558.00 | |||
FICA Medicare Employer Expense | 551200 | 130.50 | |||
TRS Expense | 552100 | 540.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 1,403.50 | |||
Payroll Cash Account | 1185xx | 9,000.00 | |||
2 | Home Institution | Record the travel expenses paid to employee as normal. | |||
Travel – Employee Mileage | 641510 | 100.00 | |||
Operating Cash Account | 118100 | 100.00 | |||
3 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, $3,000 plus applicable FICA and Medicare, and the travel costs will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 3,329.50 | |||
Dual Appointment/Borrowed Services Staff Salary Expense | 539200 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 229.50 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
4 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment Agreement Form | |||
Dual Appointment/Borrowed Services Faculty Salary Expense | 539100 | 3,000.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 229.50 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
Operating Cash Account | 118100 | 3,329.50 | |||
5 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 3,329.50 | |||
AR-Other | 127101 | 3,329.50 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -7,174.00 | -3,329.50 | -10,503.50 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 9,000.00 | 0.00 | 9,000.00 |
Total Fringe Expense | 1,403.50 | 0.00 | 1,403.50 |
Total Dual Appointment/Borrowed Services Faculty Salary Expense | 3,000.00 | 3,000.00 | |
Total Dual Appointment/Borrowed Services Staff Salary Expense | -3,000.00 | 0.00 | -3,000.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -229.50 | 229.50 | 0.00 |
Total Employee Travel Expense | 100.00 | 0.00 | 100.00 |
Total Dual Appointment/Borrowed Services Travel Expense | -100.00 | 100.00 | 0.00 |
Scenario 7: Occasional Dual Appointment – non-exempt employee (Total of time greater than 100%) - Earnings from Institution B are not Retirement Eligible - With Travel
Institution A employs Mr. Smith at a rate of $15 per hour in a non-exempt position. An agreement is reached between Institution A and Institution B to have Mr. Smith perform duties at Institution B, while continuing to perform his regular duties at Institution A. Therefore, Institution B will reimburse Institution A, the Home Institution, for Mr. Smith’s wages earned at Institution B. In this example, Mr. Smith’s pay is considered Overtime, Non-Retirement Eligible.
Travel expenses are included in the Dual Appointment Agreement. Institution A pays Mr. Smith’s travel and invoices Institution B for reimbursement.
Journal Entries
Trans # | Institution | Description | Account | Debit | Credit |
---|---|---|---|---|---|
1 | Home Institution | Record the personal services expenses at Institution A as normal, utilizing DOT earnings code for hours for Institution B. (Note: For ease of presentation, the example does not include employee pay deductions.) | |||
Staff Salary Expense | 522100 | 1,200.00 | |||
Staff Overtime Pay Non-Retirement Eligible | 522805 | 450.00 | |||
FICA Employer Expense | 551100 | 102.30 | |||
FICA Medicare Employer Expense | 551200 | 23.93 | |||
TRS Expense | 552100 | 108.00 | |||
Health Ins. Expense | 553118 | 150.00 | |||
Basic Life Ins. Expense | 553201 | 25.00 | |||
Various Employer Payroll Liability Accounts | 23xxxx | 409.23 | |||
Payroll Cash Account | 1185xx | 1,650.00 | |||
2 | Home Institution | Record the travel expenses paid to employee as normal. | |||
Travel – Employee Mileage | 641510 | 100.00 | |||
Operating Cash Account | 118100 | 100.00 | |||
3 | Home Institution | Record the amount due from the Requesting Institution as an AR. In this example, $450 plus applicable FICA and Medicare, and the travel costs will be recovered from the Requesting Institution. | |||
AR-Other | 127101 | 584.43 | |||
Dual Appointment/Borrowed Services Staff Salary Expense | 539200 | 450.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 34.43 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
4 | Requesting Institution | Record the payment to the Home Institution in response to a billing in accordance with the Dual Appointment Agreement Form | |||
Dual Appointment/Borrowed Services Staff Salary Expense | 539200 | 450.00 | |||
Dual Appointment/Borrowed Services Fringe Expense | 558539 | 34.43 | |||
Dual Appointment/Borrowed Services Travel Expense | 641539 | 100.00 | |||
Operating Cash Account | 118100 | 584.43 | |||
5 | Home Institution | Record the receipt of the payment from the Requesting Institution | |||
Operating Cash Account | 118100 | 584.43 | |||
AR-Other | 127101 | 584.43 |
Summary of JEs Impact
Accounts | Home Institution | Requesting Institution | Net Across Institutions |
---|---|---|---|
Total Cash Accounts | -1,574.80 | -584.43 | -2,159.23 |
AR-Other | 0.00 | 0.00 | 0.00 |
Total Salary Expense | 1,650.00 | 0.00 | 1,650.00 |
Total Fringe Expense | 409.23 | 0.00 | 409.23 |
Total Dual Appointment/Borrowed Services Staff Salary Expense | -450.00 | 450.00 | 0.00 |
Total Dual Appointment/Borrowed Services Fringe Expense | -34.43 | 34.43 | 0.00 |
Total Employee Travel Expense | 100.00 | 0.00 | 100.00 |
Total Dual Appointment/Borrowed Services Travel Expense | -100.00 | 100.00 | 0.00 |
5.3.3.1 Borrowed Employees
To maximize resource utilization of USG employees, an institution (Requesting Institution) may request to borrow an employee of another institution (Home Institution) for a specified time-period to perform a specified job/position. A borrowed employee is a USG employee who is performing 100% of their time commitment at an institution other than their Home Institution and for which the Requesting Institution assumes 100% of the full costs for the employee.
A borrowed employee is excluded from the dual appointment definition since the employee is not performing duties at both institutions simultaneously. Therefore, a Dual Appointment Agreement is not completed for borrowed employees. Instead, borrowed employees should be covered by a memorandum of understanding (MOU) between the institutions.
As with dual appointment employees, borrowed employees should only be paid for employment services and related travel by one institution within the USG to help ensure compliance with federal and state laws. Therefore, the employee’s home institution will pay the employee for all employment services, and related travel expenses, provided to any USG institution.
For the payment, accounting, and budgeting of borrowed employee earnings and expenses, institutions should utilize the earnings codes, related account codes, and the accounting scenarios outlined in Section 5.3.3 Dual Appointment of this BPM.
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