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SPRS Authorized Salary/Rate Calculation Method

Following is the description of the method to be used in the Standardized Payroll/Personnel Reporting System (SPRS) to calculate and validate authorized salaries reported by agencies to the Comptroller's office. If authorized salaries reported to SPRS do not match the calculation described in Part I, employee transactions for both personnel and payroll will be rejected. The calculation will be used whenever any type of adjustment is made to an employee's authorized salary. Salary/rates on Schedule C must conform to the table amounts specified in the General Appropriations Act (GAA) and in documents provided by the Comptroller's office. When calculating the amount of an increase, decrease, reclassification, changes in assigned work hours or pay cycle changes, the authorized salary/rate must conform to the method described in Part II. Monthly salaries are internally calculated to eight decimal places and then are truncated to two and hourly rates are rounded to five decimal places.

Part I

Part II

Calculation of Authorized Salaries

For all salary calculations, always start with the GAA annual salary to compute the employee's monthly salary or hourly rate.

Schedule C Salaried Employee
(Assigned work hours must agree with the values provided to SPRS-maximum of two decimal places.)

     Get the GAA Annual Salary from table based on Salary Schedule, Group, and Step

     GAA Annual Salary / 12 = Monthly Salary truncated to 2 decimals

     If monthly
          Monthly Salary * (Assigned Work Hours/40)
               = Comparison Salary truncated to 2 decimals
     Else
          If semi-monthly (Monthly Salary * (Assigned Work Hours/40)) /2
               = Comparison Salary truncated to 2 decimals
          End-if
     End-if

     Record ID 220 Salary Authorized Base must equal Comparison Salary or transaction
     will be rejected.

Schedule C Hourly Employee

     Get the GAA Annual Salary from table based on Salary Schedule, Group, and Step

     GAA Annual Salary / 2080 = Comparison Rate rounded to 5 decimals

     Record ID 220 Hourly Rate must equal Comparison Rate or transaction will be rejected.

Exempt, Unclassified, or Schedule A/B Salaried Employee

     Salary Authorized Base reported should be calculated as:
     ((Old Salary / (Old Assigned Work Hours/40)) * x) * (New Assigned Work Hours/40);
     where x, is 1 for no increase, 1+ percentage for increase, or 1-percentage for decrease

     For Exempt and Unclassified
          Get the Not to Exceed Annual Salary which is the maximum from the GAA Not
          to Exceed Annual salary or the approved Governor's Increase Annual Salary

          Not to Exceed Annual Salary / 12 = Max Monthly truncated to 2 decimals  
          Min Monthly comparisons do not apply

     For Schedule A/B:
          Get the GAA Min Annual Salary and GAA Max Annual Salary from table based
          on Salary Schedule and Group

          GAA Min Annual Salary / 12 = Min Monthly truncated to 2 decimals
          GAA Max Annual Salary / 12 = Max Monthly truncated to 2 decimals

          Min Monthly * (Assigned Work Hours/40)  
               = Comparison Min Salary truncated to 2 decimals
          Max Monthly * (Assigned Work Hours/40)
               = Comparison Max Salary truncated to 2 decimals

     Record ID 220 Salary Authorized Base must be greater than or equal Comparison Min Salary
     or transaction will be rejected.

     Record ID 220 Salary Authorized Base must be less than or equal Comparison Max Salary
     or transaction will be rejected.

Exempt, Unclassified, or Schedule A/B Hourly Employee

     Hourly Rate should be calculated as:
     (((((Old Hourly Rate *2080)/12)* x)*12)/2080) 
     where x, is 1 for no increase, 1+ percentage for increase, or 1-percentage for decrease

     For Exempt and Unclassified
          Get the Not to Exceed Annual Salary which is the maximum from the GAA Not
          to Exceed Annual salary or the approved Governor's Increase Annual Salary

          Not to Exceed Annual Salary / 2080 = Max Rate rounded to 5 decimals
          Min Rate comparisons do not apply

     For Schedule A/B:
          Get GAA Min Annual Salary and GAA Max Annual Salary from table based on
          Salary Schedule and Group

          GAA Min Annual Salary / 2080 = Min Rate rounded to 5 decimals
          GAA Max Annual Salary / 2080 = Max Rate rounded to 5 decimals

     Record ID 220 Hourly Rate must be greater than or equal Min Rate or transaction will
     be rejected.

     Record ID 220 Hourly Rate must be less than or equal Max Rate or transaction will
     be rejected.

Verifying Percentage of Increase/Decrease, Minimum Increase/Decrease of $30, or Change in Assigned Work Hours or Pay Cycle Change for Exempt, Unclassified, or Schedule A/B

     If Previously Salaried
          Old Salary / (Old Assigned Work Hours/40) 
               = Old Monthly Salary truncated to 2 decimals
               unless the salary is from Schedule C, in which case the GAA annual salary/12
               is the old monthly salary
     Else
          If Previously Hourly
               (Old Rate * 2080) / 12 = Old Monthly Salary truncated to 2 decimals
               unless the salary is from Schedule C, in which case the GAA annual salary/12
               is the old monthly salary
          End-if
     End-if

     If Currently Salaried
          220 Salary Authorized Base / (Current Assigned Work Hours/40) 
               = New Monthly Salary truncated to 2 decimals
     Else
          If Currently Hourly
               (220 Hourly Rate * 2080) /12 = New Monthly Salary truncated to 2 decimals
      End-if
     End-if

     If Increase 
          If percentage increase (Schedule A or B)
               Old Monthly Salary * (1+ Percentage) = Comparison Salary truncated to 2 decimals  
          Else
               If $30 increase (Schedule A or B)
                    Old Monthly Salary + 30.00 = Comparison Salary
               End-if
          End-if

          New Monthly Salary must be greater than or equal to Comparison Salary or 
          transaction will be rejected
     Else
          If Decrease
               If percentage decrease (Schedule A or B)
                    Old Monthly Salary * (1- Percentage) = Comparison Salary truncated to 2 decimals   
               Else  
                    If $30 decrease (Schedule A or B)
                         Old Monthly Salary - 30.00 = Comparison Salary
                    End-if
               End-if

               New Monthly Salary must be less than or equal to Comparison Salary or transaction 
               will be rejected
 
               New Monthly Salary must equal Old Monthly Salary or transaction will be rejected 
            End-if
     End-if

Exempt, Unclassified, or Schedule A/B Hourly Employee becoming Salaried (Reason Code 050)

     (Old Hourly Rate * 2080) /12) * (Assigned Work Hours/40)
          = Comparison Salary truncated to 2 decimals

     Record ID 220 Salary Authorized Base must equal Comparison Salary

Exempt, Unclassified, or Schedule A/B Salaried Employee becoming Hourly (Reason Code 050)

     ((Old Salary * 12) /(Assigned Work Hours/40)) / 2080
          = Comparison Hourly Rate rounded to 5 decimals

     Record ID 220 Hourly Rate must equal Comparison Hourly Rate

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Document Changes

Revision Dates Revision Descriptions
08/19/2003 Modified the Authorized Salary/Rate Calculation Method to reflect the removal of steps from Salary Schedule A and the minimum $30 increase/decrease for certain Reason Codes for Salary Schedule A (effective 09/01/2003).

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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