Fiscal Year-End Reminder

Reference Number: NFC-26-1788263917
Published: September 2, 2026
Effective: Pay Period 19, 2026

Summary

The last day of fiscal year (FY) 2026 occurs in Pay Period (PP) 19; therefore, special instructions may be required for preparing PP 19 Time and Attendance (T&A) reports.

T&A contact point representatives should ensure that timekeepers are aware of these instructions. Agencies should also notify all employees who utilize employee self-entry in their T&A applications.

Note: These instructions do not apply to the Federal Deposit Insurance Corporation (FDIC).

Implementation

Payroll Obligation Estimates

For Agencies whose payroll obligation estimates are computed by the National Finance Center (NFC), 80 percent of PP 17 costs will be used to estimate PP 19 costs occurring in FY 2026.

Accounting Data Distribution

NFC no longer prorates stored accounting across fiscal years. Therefore, Agencies should not use stored accounting in PP 19 and should instead prepare a single T&A distributing all time-in-pay statuses for each line entry to the appropriate accounting data for both FY 2026 and FY 2027. This will ensure accurate distribution of accounting data is charged between FY 2026 and FY 2027. Agencies may resume using stored accounting in PP 20.

Note: Any Agency that chooses not to have NFC roll forward their stored accounting and has employees on leave without pay (LWOP) may need to submit a software change request (SCR) to NFC, to update accounting records on the database for those employees. There will be additional charges to the Agency for this SCR.

Payroll Costs

Payroll costs for PP 18 will be expensed, reported, and paid in September 2026.

Split T&A Requirements for PP 19

Split T&As are required when:

• An employee is on LWOP for military purposes (LWOP-US) through a personnel action with Nature of Action Code 473, Absent-Uniformed Service. A split T&A is only required if the employee is using military leave.
• Regular military leave is used during PP 19.
• U.S. Customs Service employees are coded in the database with Y in the Customs Officer's Pay Reform Status field.

Instructions for preparing split T&As are provided in the Time and Attendance Instructions (TNAINST) Procedure Manual.

Note: When preparing a split T&A for PP 19, the entry for the End Day is 11 and the entry for the Start Day is 12.

Military Leave Rollover

If an employee is on 80 hours of LWOP-US, the 80 hours should be recorded on the T&A with Transaction Code 71, LWOP, and Transaction Descriptor Code 04. Failure to submit a T&A in PP 19 will prevent an employee's military leave balance from being updated and rolled over properly. If the Agency fails to submit the T&A properly, the Agency will be required to manually reset the military leave in the Time Inquiry-Leave Update System.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.