Since publishing the Report Formatting Guide, TRS has received questions related to several data element fields. We are providing the following information as a supplement to the Report Formatting Guide. Please note that this only applies to reports that will be submitted to the new RE Portal. This information is not for TRAQS.
Supplement to the Report Formatting Guide
| Report | Data Element Name | Report Formatting Guide Description |
|---|---|---|
| RP20 | Eligible Compensation Paid from Federal Funds/Private Grants | The amount of eligible compensation for the reporting period, if any, paid from Federal funds or private grants, entered without the dollar sign ($), commas, or a decimal point. |
| RP20 | Federal Fund/Private Grant Contribution | The state matching contribution amount based on eligible compensation paid from Federal funds or private grants, entered without the dollar sign ($), commas, or a decimal point |
| RP20 | Federal TRS-Care Contribution | The state TRS-Care matching contribution amount based on eligible compensation paid from a Federal fund or private grant, entered without the dollar sign ($), commas, or a decimal point. |
Supplemental Information
Child nutrition reimbursement is included in the Federal Funds/Private Grants fields; however, it must be reported on a per-member basis in the new system. TRS received several questions regarding how that contribution should be reported on a per-member basis.
Reporting Employers should develop a reasonable method for allocating child nutrition reimbursements to food service employees. Documentation should be maintained by the reporting employer as to the method of the calculation in case there are questions in the future.
TRS offers the following calculation as an acceptable allocation method
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Step 1
Calculate the Allowable Federal Fund Base using the Child Nutrition Calculation Worksheet.
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Step 2
Multiply the Allowable Federal Fund Base by either 35% or the actual labor cost percentage. This equals the Federal Fund Base for computing the State’s (Employer) contribution.
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Step 3
Calculate the total Eligible TRS Gross Compensation for TRS-eligible food service employees (position code 07)
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Step 4
Divide Step 2 by Step 3. This equals the percentage of the total TRS-eligible compensation for each food service employee that is subject to the Federal Funds/Private Grants and Federal TRS-Care contributions. If Step 2 is greater than Step 3, 100% of TRS-eligible salaries would be reported under Federal Funds/Private Grants for child nutrition.
Example
An RE receives $285,714.28 in child nutrition reimbursement for the prior month. After accounting for the 35% labor rate, the Reporting Employer (RE) would pay the Federal Fund/Private Grant Contribution and Federal TRS-Care Contribution off of $100,000 ($285,714.28 x 35%).
If the total Eligible TRS Gross Compensation for all TRS-eligible food service employees (position code 07) is $200,000, then the RE can attribute 50% of TRS-eligible salaries for position code 07 employees towards child nutrition since $100,000 for child nutrition is 50% of the $200,000 total TRS-eligible salary.
John Doe is a food service employee who is in a TRS-eligible position and was reported with an Eligible TRS Gross Compensation of $2,000. Therefore, $1,000 would be reported under Eligible Compensation Paid from Federal Funds/Private Grants for the purposes of child nutrition.
However since Jane Smith was on leave without pay and was reported with an Eligible TRS Gross Compensation of $100, $50 would be reported under Eligible Compensation Paid from Federal Funds/Private Grants for the purposes of child nutrition.
For both employees, the applicable employer contributions will be reported under Federal Fund/Private Grant Contribution and Federal TRS-Care Contribution.