COMPTROLLER'S SEAL STATE OF CONNECTICUT

STATE OF CONNECTICUT

NANCY WYMAN
COMPTROLLER

OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775

MARK OJAKIAN
DEPUTY COMPTROLLER

 MEMORANDUM NO. 2001-70

December 21, 2001

TO THE HEADS OF ALL STATE AGENCIES

Attention:  Chief Administrative and Fiscal Officers, Business Managers, and Payroll and Personnel Officers
Subject: Retroactive Payments for Auto Usage, Meal Rates, Safety Shoes and Holidays for Members of the Administrative and Residual (P-5) Bargaining Unit

I. AUTHORITY

In accordance with an arbitration award issued on October 22, 2001, the State is required to reimburse employees retroactively. Comptroller's Memorandum No. 2000-59 previously stated an effective date of June 19, 2000 for increases in auto usage fees, meal reimbursement rates and the safety shoe allowance. The correct effective date is July 1, 1999.

II. RETROACTIVE REIMBURSEMENTS AND COMPENSATION

A. Retroactive Auto Usage Fees (Article 25, Section Five)
 
Affected employees shall be reimbursed retroactive to July 1, 1999 at the rate of $4.50 per day for each day of required auto usage consistent with Article 25, Section 5(b) provided that such employees have not already been so reimbursed. Affected employees who were previously reimbursed for auto usage during the period July 1, 1999 through June 18, 2000 shall be reimbursed retroactive to July 1, 1999 at the rate of an additional $.25 per day for each day of required auto usage. The rate of $.25 per day represents the amount of increase retroactive to July 1, 1999 under Article 25, Section 5(b).
 
B. Retroactive Employee Meal Charges (Article 25, Section Thirteen)
 
Affected employees shall be reimbursed retroactive to July 1, 1999 at the following meal rates consistent with Article 25, Section 13(a) provided such employees have not already been so reimbursed.
MEAL RATES
Breakfast $ 8.00
Lunch 10.00
Dinner 20.00
$38.00
The amount of increase retroactive to July 1, 1999 is $2.00 for breakfast, $2.00 for lunch, and $2.00 for dinner. Affected employees who were previously reimbursed for meals during the period July 1, 1999 through June 18, 2000 shall be reimbursed retroactive to July 1, 1999 at the rate of $2.00 per meal for any applicable meal.
 
C. Safety Shoe Allowance (Article 24, Section Nine)
 
Employees, who on or after July 1, 1999 were required on a daily basis to wear safety shoes and who were reimbursed in the amount of $60.00 for such shoes, will receive $10.00, representing the amount of increase retroactive to July 1, 1999 in the safety shoe allowance under Article 24, Section 9.
 
D. Compensation for Holiday (Article 17, Section 3)
 
Employees who worked on a holiday, and who were otherwise eligible, but were not compensated in accordance with Article 17 of the contract shall be compensated accordingly retroactive to July 1, 1999.

III. RETROACTIVE TRAVEL REIMBURSEMENT PROCEDURES

Travel reimbursements to employees must be submitted on a CO-17XP-A form. This Addendum form must be completed when claiming retroactive meal or travel allowances and must be used in conjunction with the CO-17XP-PR Employee Voucher. Attach a copy of the Travel Authorization, original CO-17XP-PR, and original CO-17XP-A, as the retroactive claim may affect the reportable amount. Write RETRO on the top of the CO-17XP-PR.

IV. CALCULATION OF INTEREST PENALTY

Pursuant to Section 5-276b of the Connecticut General Statutes, an interest penalty of 5% per annum is to be paid for late implementation of provisions of the P-5 Interest Arbitration dated April 24, 2000. The 5% is payable for the period from April 24, 2000 to the check date of January 25, 2002, the date an employee receives all additional retroactive amounts due him/her under the October 22, 2001 award.

641 days/360 days multiplied by 5% multiplied by the lump sum payment

Example: If the lump sum amount was $150:
641 days/360 days x .05 x $150 = $13.35
Multiply the lump sum amount paid by the number of days between April 24, 2000 and the date of the payment, January 25, 2002 (which is 641 days) divided by 360, then the product multiplied by 5 %.

V. RETROACTIVE PAYROLL PROCEDURES 

These lump sum payments should be included in the check dated January 25, 2002.
 
A. Retroactive Auto Usage
 
1. On-Line: Screen 047 or 190; R1; Amount; D/OE 1L; Major/Minor is 01-2x.
(Refer to Comptroller's Memorandum 97-57 for details)
 
2. Remote Job Entry: ZT Transaction; Same as above.
 
B. Retroactive Shoe Allowance Increase
 
1. On-Line: Screen 047 or 190; R1; Amount; D/OE Code 1E.
 
2. Remote Job Entry: ZT Transaction; Same as above.
 
C. Interest Arbitration Award
 
1. On-Line: Screen 047 or 190; R1; Amount; D/OE 1U.
 
2. Remote Job Entry: ZT Transaction; Same as above.
 
Agencies should use Major/Minor 01-920, Interest Penalty - Payroll Awards as the expenditure object code.
 
Interest paid on a wage award is not considered wages (IRS Revenue Ruling 72-268). Therefore, the subject interest penalty would not be subject to withholding for income taxes, employment taxes, and retirement contributions.

VI. GENERAL

Questions may be directed as follows:
 
Payroll Procedures: Office of the State Comptroller, Payroll Services Division,
(860) 702-3463;
 
Remote Job Entry: Office of the State Comptroller, Payroll Services Division,
(860) 702-3458;
 
Memorandum Interpretation: Office of the State Comptroller, Policy Services Division, (860) 702-3440;
 
Contract Issues: Agency Personnel Officer.

 

NANCY WYMAN
STATE COMPTROLLER

NW:CH

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