State of Connecticut Office of the State Comptroller MEMORANDUM NO. 2003-49
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. 2003-49

December 9, 2003

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative and Fiscal Officers, Business Managers, and Payroll and Personnel Officers
Subject: Performance Assessment and Recognition System (PARS) Payments

Effective December 26, 2003 there will be a wage increase available to all managers who meet the criteria. Additionally, in accordance with the Department of Administrative Services Memorandum dated November 17, 2003 issued by Alan Mazzola, Deputy Commissioner of the Bureau of Human Resources, Department of Administrative Services (DAS), Performance Assessment and Recognition System (PARS) bonuses are effective with the pay period beginning December 26, 2003 (check date January 23, 2004).

NOTE: Be sure that Durational Project Manager, Transitional Manager, and Customer Services Program Developer positions filled from outside the classified service and Executive Assistants are NOT counted or paid PARS increases.

I. INCREASES TO BE BUILT INTO SALARIES

Approved increases may be built into salaries for:
 
1. Managerial personnel whose salary is below position rate in agencies participating in the PARS program.
Rating Increase
Exceeds Expectations 2.5%
Meets All Expectations 2.5%
Needs Improvement (1st time) 1.5%
Needs Improvement (2nd time) -0-
Unsatisfactory -0-
2. A manager at the maximum of his/her salary group will be eligible for a lump sum payment of 2.5% for performance rated as "Meets or Exceeds Expectations". A performance recognition award may be added to this amount for exceptional performance.
 
3. Managers on the MP and MD Pay Schedules in agencies which have not participated in the PARS program may be eligible for annual increases of 2.5% up to the position rate/maximum of their salary. This increase applies up to position rate for "good" performance. Lump sum payments and bonuses are not available to managers in non-participating agencies.

II. PERFORMANCE RECOGNITION AWARD BONUS PAYMENTS

A. Detailed guidelines contained in the Department of Administrative Services Memorandum, dated November 17, 2003, include the following requirements for performance bonuses only available to participating PARS managers:
 
1. The former minimum ($750) and the maximum ($1,500) bonus amounts are waived for the 2002-2003 fiscal year.
 
2. Bonus payments are to be made in one lump sum payable on January 23, 2004.
 
3. Payments may be made to managers who participated in the PARS process starting on July 1, 2002 and retired, were laid off, or died after June 30, 2003.
 
4. Managers who were dismissed, resigned, or retired during the rating year of July 1, 2002 to June 30, 2003 are not eligible to receive a PARS payment.
 
5. Managers, who transfer from one agency to another during the rating year or prior to payout, receive PARS salary increases and/or lump sum payments from the employing agency at the time of payout. Bonus awards would be paid by the receiving agency.
 
B. Coding
 
The same expenditure coding should be used for a bonus payment as that charged for the employee's regular salary.

III. PAYROLL PROCEDURES

The PARS payments must be entered manually at the proper time as follows:
 
A. Payment of Built-In Increases
 
Core-CT will issue separate instructions for how "pay rate change" actions are to be created along with the reason code to use.
 
B. Lump Sum Payment for Managers at Maximum of Salary Group
 
Lump sum payments are subject to mandatory deduction; i.e., federal withholding tax and state income tax annualized, social security tax, retirement contributions and (if applicable) garnishments.
 
Core-CT will issue separate instructions of how to code lump sum payments for "over the maximum for salary group" increases.

C. Payment of Bonuses

Bonus payments are subject to mandatory deductions; i.e., federal withholding tax and state income tax computed at a flat rate of 27% and 5% respectively, social security tax, retirement contributions and (if applicable) garnishments.
 
Core-CT will issue separate instructions of how to code lump sum Performance Recognition Awards bonus payments.

IV. GENERAL

Questions may be directed to:
 
Department of Administrative Services, Bureau of Human Resources,
PARS Coordinator, (860) 713-5042;
Payroll Procedures: Office of the State Comptroller
Payroll Services Division, (860) 702-3463;
Payroll Services Division, (860) 702-3451;

Memorandum Interpretation: Office of the State Comptroller
Policy Services Division, (860) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

NW:CH

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