Purpose

To explain procedures for processing Judicial Supplemental Support Allowance payments.

Affected Employees

Judges of the Unified Court System

Effective Date(s)

Payment will be processed in a separate check dated March 4, 2009 (Administration). There will be no direct deposit for this payment.

Background

The Judicial Supplemental Support Fund (date of inception is November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them in the performance of their judicial responsibilities.

The Unified Court System annually publishes the Judicial Supplemental Support Fund booklet which provides details of these payments.

The following allowances are lump sum payments for which receipts are not required and which will be processed through the payroll system:

• Judicial robe purchase and maintenance allowance
• Legal reference materials allowance
• Health and wellness allowance
• Health Care Expenses
• Other

There are three additional categories that are out-of-pocket expenses.  Reimbursement for these expenses requires a receipt and expenses will be reimbursed through OSC State Expenditures:

• Bar and judicial association dues and events
• Educational programs

Judicial professional expenses

Eligibility Criteria

• All judges in Active status are eligible for Fund benefits.
• Part-time judges are eligible for a prorated portion of the $5,000 based on their part-time percentage.
• Each judge will automatically receive the $5,000 allowance unless the judge chooses to receive a lesser amount by submitting an “Opt-Out Form” to the Office of Judicial Support by January 16, 2009 that designates the portion of the $5,000 to set aside for claims reimbursement.
• Judges who retired on December 31, 2008 are eligible for a prorated, one-sixth share of the allowance based on the two months they served between November 1, 2008 and date of retirement.  Judges who retired on December 31, 2008 are eligible for $835 as an allowance or they may opt out of the allowance and submit claims for reimbursement.
• Judges who are appointed during the claims period but after the allowance is paid may submit claims for reimbursement for up to $5,000 of the eligible out-of-pocket expenses incurred during their service in the claims period.
• The one-year claims period begins November 1 through October 31.  Claims for services received and goods purchased during the claims period are reimbursable.
• Allowances will be paid in a single payment in the early part of the calendar year.  The allowance amounts are prorated for judges who retired or otherwise separated from service on or before close of business December 31, 2008 and are prorated for part-time judges.
• Allowance payments are taxable. Health care and health insurance premium expenses are taxable.
• Business expenses are not taxed.  Nontaxable expense reimbursements will be paid quarterly in a separate check through OSC State Expenditures.

Agency Actions

The agency must submit a roster of employees receiving the Judicial Supplemental Support Allowance and the amount of the allowance prior to submitting the payments.

The agency must enter the payment for eligible employees through the Time Entry page as follows:

After the initial JSA payment on March 4, 2009, all subsequent claims must be submitted as receipted expenses and will be reimbursed through OSC State Expenditures.

Payroll Register and Employee’s Paycheck/Advice

The Earn Code JSA will be displayed on the payroll register. The earnings code description 'Judicial Supplemental Allow' and the amount will appear on the employee’s paycheck stub.

This payment will be made in a separate check regardless of when paid. There will be no direct deposit for this payment. The separate check will be issued along with the employee’s regular paycheck or direct deposit advice for the check date submitted.

Questions

Questions regarding eligibility criteria should be directed to the Administrator of Payroll Operations at the Office of Court Administration.

Questions about processing transactions may be e-mailed to the Non-Executive Audit mailbox.