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. 96-09

January 31, 1996

TO THE HEADS OF ALL STATE AGENCIES

Attention: Payroll and Personnel Officers
Subject: Correcting Erroneous Union Dues/Fees Deductions
  1. Purpose:
    It has come to the attention of the Payroll Services Division, that some agencies require guidance when processing Union dues/fees deductions, to ensure that accurate deductions are made and remitted to the appropriate union.

    In an effort to avoid erroneous deductions, agencies are reminded that they are responsible for reviewing an employees master file to determine if any changes should be made as a result of job reclassification, promotion, etc. These types of changes may result in the employee moving to a different union and/or local or having a change in their appropriate deduction. The steps required to correct this type of deduction once an error has occured requires considerable time and manual effort increasing the possibility of additional errors.

    II. Payroll Procedures:
    Once an error has occured, the following steps are to be used to correct it:

  1. While the sort code is incorrect*, the agency may do a credit override to take the money back from the wrong union (the money will be added to the employees net pay).

    A credit override can not be processed which exceeds the amount deducted year to date.

    * Note: If the sort code had been changed but not soon enough to avoid an erroneous deduction for one or two pay periods, care must be taken to change the sort code back to the wrong union when processing the credit override.

    Example: D/OE O M P T Amt/Pct/Tbl Other CD
    76 # 0004000
  2. The following pay cycle, change the sort code to reflect the correct union, change the table number and process an override to deduct from the employee all of the money the new union should have received.
    Example: D/OE O M P T Amt/Pct/Tbl Other CD
    76 * 910 00900 C
    76 * 0005000

It will be necessary to explain the process to the employee so when they receive their check with a potentially sizeable union deduction, they will understand that they received this money in their check the previous pay cycle.

  1. Prior Year Deductions:
    The above process can also be used if the error occured in a prior year - provided there was enough money deducted year to date to process the correction. If there are insufficient funds to make the correction within the payroll system, you must contact the unions and get them to provide a reimbursement for the erroneous deduction.
  2. Questions:
    Questions are to be referred to Payroll Services Division at 566-5428.

NANCY WYMAN
STATE COMPTROLLER

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