Position Source Obligation

Purpose

The Position Source Obligation universe may be used to report on budget obligations (salary and benefits) through the end of the Fiscal Year.

This universe contains a record for each position source (funding record) as of the end of each month and as of the last load for current month. It also includes estimated obligations for salaries and benefits through the end of the Fiscal Year given the current funding effective dates.

Type

The Position Source Obligation universe is of type Snapshot. The snapshot for each month is taken on the last day of the month. The current month holds data as of the last load. Data for this universe is loaded on Monday through Friday nights and on the last day of the month.

Queries should be run for a single year and month at the funding source line grain. If multiple years and months are used – you should compare the data over time. The measures should not be added over time – this will result in double counting. Additionally, the measures that are at the Source level will result in double counting when allowed to aggregate to a PIN level.

Grain

A record is kept in this universe for position funding source for each Fiscal Year and Month. If a position has future iterations or a source has future iterations, those situations are accounted for and affect the obligation amounts in each month’s snapshot.

Measures

This universe the following measures. All measures are non-additive over time. If multiple time periods are selected, the data should be compared over time.

• Current Monthly Salary
• Annual Bud Salary
• Source Monthly Pay – Monthly pay for a given source in a given snapshot
• Source Monthly Benefits – Estimate of monthly benefits cost. This estimate does not take into account future longevity changes or OASI caps.
• Source Monthly Benefits This Account – Estimate of monthly benefits cost being paid from the given source account. This estimate does not take into account future longevity changes or OASI caps.
• Source Longevity Monthly Rate – Monthly Longevity rate by Source line for a given snapshot. Accounts for Longevity eligibility. **Show at the source line grain or the measure will aggregate causing double counting.
• Source GIP Monthly Rate – Employer amount paid monthly for GIP (state’s insurance contribution). **Show at the source line grain or the measure will aggregate causing double counting.
• Current FTE – Contains the position’s portion of a monthly full-time equivalent (1 equals 1 FTE) as of the month of the snapshot. An employee who is full time 9 months of the year will have a value of 1 in September, and 0 in July.
• Annual FTE – Contains the position’s portion of an annual FTE (1 equals 1 FTE) as of the month of the snapshot. An employee who is full time 9 months of the year will have a value of .75.
• Source Current FTE
• Source Annualized FTE
• Source Annualized Salary
• Remaining Balances Measures – financial obligation through the end of the FY. For previous month snapshots, the remaining balance has accounted for the payrolls run during that month, so they are less that month’s deductions.
  • Source Pay Remaining – Salary obligation remaining until the end of the FY
  • Source Longevity Remaining – Longevity obligation remaining until the end of the FY
  • Source Retire Remaining – Employer TRS or ORP obligations remaining
  • Source Benefits Remaining – Sum of remaining Longevity, Leave, GIP, WCI, UCI, OASI, OAHI, FIM, FIR, and CSRS
  • Source Benefits Remaining This Account – Sum of remaining Longevity, Leave, GIP, WCI, UCI, OASI, OAHI, FIM, FIR, and CSRS to be paid from the given source account.
  • Source GIP Remaining – Group Insurance Plan (GIP) – the State’s contribution to employee medical (or other coverage(s) if certified other medical) insurance.
  • Source WCI Remaining – Worker’s Compensation Insurance (WCI)
  • Source UCI Remaining – Unemployment Compensation Income (UCI)
  • Source OASI Remaining – Old-Age and Survivors Insurance (OASI) – i.e. Social Security. This takes the calendar year caps into consideration.
  • Source OAHI Remaining – Old-Age and Survivors Insurance (OASI) – i.e. Medicare
  • Source FIM Remaining – Federal Insurance Medicare (FIM) obligation remaining
  • Source FIR Remaining – Federal Insurance Regular (FIR) – Federal Basic Life insurance obligation remaining
  • Source CSRS Remaining – Federal Civil Service Retirement System (CSRS) obligation remaining
  • Source Leave Remaining – Employer contribution to Lump Sum vacation payout liability pool

Filters

The following filters are available:

• Current EOM Fiscal Month – Returns data for the most recently closed fiscal month in the current FY. It will NOT give data for current month.
• Current EOM Fiscal Year – Returns data for the FY of the most recently closed fiscal month
• Budget Employee – Select only employees of the “budgeted”. Excludes Wage employees
• Wage Employee – Selects only employee of type “Wage”
• Filled Positions – Non-Vacant positions.
• Vacant Positions
• Source Active As of Snapshot – Returns only sources that are active as of the given snapshot.

Dimensions

This universe contains links to the following dimensions. Any attribute in these dimensions can be used to sort, filter, subset, or include on the report or graph.

• Time
• Member
• Adloc Organization
• Employee
• Title Code (1 folder based on the PIN, 1 folder based on Source Line)
• Position Attributes
• SL/GL Account Attributes
• Sponsor

Additional Considerations

The UIN values for vacant positions will be “999999999”. If a PIN has an EPA document in the “In Routing” status, this universe will report the new iteration as filled (non-vacant) and give information based the data on the EPA, but the UIN will be “888888888”.

Wage and “Task” Positions. It is assumed that wage positions will work 10 hours/week when calculating the annual salary. For wage PINs with an hourly rate over $100, it is assumed that they are task workers and will only work 1 hour/week.

The OASI Remaining measure accounts for the tax (or calendar) year caps. Keeping in mind that OASI is based on a tax year, if a cap is met in a previous FY, additional deductions will not be taken until the next calendar year. This universe reports the “Remaining” measures on a fiscal year, so you could see a lag in Remaining amounts decreasing for individuals who make over $113,700 annually.

For example, an employee who makes $200,000 annually will reach the capped annual OASI obligation of $7,049.40 (6.20% of $113,700 in 2013). In a calendar year, they will have OASI deductions of $1033.34/mo for 6 months then reach the cap in the 7th month with an $849.36 deduction. Since the cap was reached for FY13 and calendar year 2013, no additional OASI deductions will be taken until a Jan 2014 pay date (which is actually reflected on the December fiscal month).