Although distributing salaries evenly across all periods is common (spreading an employee's annual salary of $78,000 to $6,500 in each month of the annual budget), you can spread salary expenses across periods differently. Assuming monthly budgets, you can spread expenses across time periods or entities using the options described below. See also Using a 52-Week Fiscal Year.
Tip: | If you use a nine or ten month spread, but the default start and end dates do not apply based on your fiscal year settings, Administrators can edit the formula for the Mapping Spread Factor member in the Accounts dimension to customize these spread options. Administrators can also define entries for the Custom_Salary_Spread Smart List. |
All and No Salary Spread–For internal use only
Average–Expenses are equally spread across periods resulting in an average distribution.
Workdays in a month—Expenses are spread across a certain number of days (manufacturing plant employees working six days a week, for example) that you or a planner define in each month. See Defining Custom Numbers of Workdays and Paydays.
Paydays in a month—Expenses are spread across the number of paydays and holidays, which you or a planner define each month, are excluded. See Defining Custom Numbers of Workdays and Paydays.
Summer pay—Salary expenses are spread from mid-May to mid-September for positions active only in the summer, such as adjunct professorships and lifeguarding.
Nine months—Expenses are spread across nine months for positions such as full-time university professors, active from September to May. By default the time period for this spread option is January to September. To modify, change the formula of the Monthly Spread Factor member in the Accounts dimension.
For example, assume a Professor is paid $100,000 over a 12 month period for 9 months of work ($100,000/12 for each year). Use the Nine months option to identify that only 9 of the 12 months are work months. The annual salary amount for the salary grade assigned to the professor position would be 9 months * the monthly salary. If the monthly salary amounts differ, modify the Monthly Spread Factor to redistribute the monthly amounts.
Ten months—Expenses are spread across 10 months for positions such as public school teachers, that are active from September to June. By default the time period for this spread option is January to October. To modify, change the formula of the Monthly Spread Factor member in the Accounts dimension.
Custom—Expenses are spread based on period-level FTE that you specify at the entity, position, or employee level.
Administrators or budget analysts can apply global changes across entities, effective on a certain date, typically based on a common attribute. For example, assume that the Public Employment Retirement System (PERS) rate increases from 4.5% to 5% on August 1. You can retrieve all employees or positions across all entities that have a PERS assignment and apply the 5% increase. You can make mass adjustments based on these attributes:
An entity or an entity's parent member
Job code
Salary (plan, grade, or step)
Union code
Earning code (additional earnings)
Tax class
You can apply spread patterns to positions, affecting positions and employees, or only to employees if you do not use positions.
Note: | When configuring spread patterns for multiple years, remember that the number of work days in a year may vary. |