Washington State University

Executive Policy #3
Revision Approved October 8, 2008

Salary Accrual and Allocation Adjustment Policy and Procedures

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This policy and the related procedures apply to all positions assigned to funds included in the permanent budget level (PBL). They provide for pooling of turnover costs, leave payouts and periodic increments (PIDs) for most types of positions, while providing flexibility for deans to manage salary allocations for those instructional positions where staffing options are most variable.


Definition: An accrual is the difference between the allocation and the expense for a position. A positive accrual represents an allocation greater than expense, a negative accrual represents an expense greater than allocation. "Accruals" refers to positive accruals except where noted.

  1. Areas retain all accruals from faculty and graduate assistant positions in WSU programs 05 (libraries) and 06 (instruction).

  2. Ordinarily, accruals from new positions created with funds allocated from central sources will be captured centrally until the position is first filled.

  3. Accruals resulting from transfers to grants (Programs 11A-14Y) are returned to the area.

  4. Accruals resulting from employees on approved professional leave or approved leave without pay of more than 10 working days are returned to areas.

  5. Negative accruals, including those from temporary positions, interact with area reserves.

  6. Accruals produced when employees appointed to a permanent position are temporarily assigned to a University service appointment (Ombudsman, Senate Executive Secretary, etc.) are returned to areas.

  7. Sick leave and annual leave payouts are paid from a central pool for PBL funded positions, except for areas that manage their own salary accrual pools (e.g. WSU Extension, Agricultural Research, etc.) and faculty and graduate assistant positions funded in WSU programs 05 and 06. For abolished positions, areas will pay for sick and annual leave payouts net of any accruals captured centrally after the position was last vacated.

  8. Accruals for vacant classified, AP, and noninstructional faculty positions will be captured centrally for the first four months. Subsequent accruals will be returned to the area upon request. These requests will be honored at any time during the fiscal year. Accruals will be returned from the beginning of the fifth month of vacancy, or July 1st, whichever is later.

  9. Accruals from phased retirement agreements will be retained by areas for those positions that normally accrue to central, if the accruals are requested in advance. Upon full retirement, vacancy accruals will be collected centrally up to the equivalent of four months of the full-time position value. Areas may then request subsequent accruals. If the position is abolished, the area will pay the difference between the leave payouts and any central accruals collected after vacancy.

  10. Accruals from all other positions revert to a central pool.


Definition: Allocation adjustments are changes in the allocation for positions assigned to funds included in the permanent budget level (PBL).

  1. Allocation adjustments interact with area reserves, unless funding is specifically provided from central sources (ex: a legislatively authorized salary increase).

  2. Classified staff transactions that result in a change to funded FTE shall be calculated at the mid-step of the position.

  3. Reclassifications between classified job classes are calculated at the lowest step (generally step "A").

  4. Periodic Increments (PIDs) and Staff Turnover adjustments interact with a central reserve account.

All parts of the institution will adhere to the WSU Accrual and Allocation Adjustment Policy. Because of the unique budget systems of WSU Extension and Agricultural Research, these units have been temporarily exempted from certain portions of the policy.

The policy applies to each campus independently. Any funds captured centrally from the budgets of WSU Tri-Cities or WSU Vancouver will be expended for the benefit of the branch generating those funds. Similarly, leave buyouts and individual campus expenses will be paid by the appropriate campus pool.