9 NYCRR 1642-8.5

Exhibit 30 of Appendix S-8 indicates an analysis and distribution of labor costs to the various cost and expense accounts as specified in the account definitions. The account definitions, in general, place a much greater emphasis on the distribution of labor costs applicable to the 4000 group of expense accounts than to the 1400 group of development cost accounts. The size and type of a local agency's operations may preclude adhering in detail to the methods and procedures outlined herein. In such instance, the plan or method followed shall present, in substantially the same form, the analysis and distribution of labor costs prescribed herein.

This form (Exhibit 30, Appendix S-8) serves as the basis for the distribution of the gross labor costs to the cost and expense accounts, and should be prepared at the end of each payroll period. The information as to employee number, employee name, job title and gross payroll is obtained from columns (1), (2), (3) and (7) respectively, of the payroll form (Exhibit 29, Appendix S-8). The charges to cost or expense accounts shall be in accordance with the distribution approved in the budget for the applicable fiscal year. If the local agency is using the Payroll Clearance account (1640), then it would be necessary to distribute the payroll by means of a journal voucher as described in paragraph (5) of subdivision (c) of section 1642-2.4. No financial statements should be submitted to the division without the distribution of labor costs being reflected therein.