OFFICE OF STATE UNIFORM PAYROLL MEMORANDUM #98-23



October 14, 1997

To: All UPS Agencies
From: Ronald S. Mitchell, Director
Subject: Report of Aged Outstanding Payroll Checks Considered Abandoned Property

Attached is a copy of the report by Payroll Reporting Number(s) listing the outstanding payroll, supplemental, and payroll service checks issued for your agency prior to July 1, 1996.

These checks are no longer negotiable by the employee or the agency (void and supplemental process). They are now considered abandoned property under R.S. 9:151 - 9:188, can no longer be cleared through OSUP bank accounts, and will be remitted to the Department of Revenue for proper disposition. Any claims against these dollars must be made through the Department of Revenue and Taxation, Unclaimed Property & Gift Tax Unit, Post Office Box 201, Baton Rouge, Louisiana, 70821, after November 1, 1997.

This report along with any unclaimed checks should be kept in a permanent file for reference and audit purposes. DO NOT FORWARD UNCLAIMED CHECKS TO OSUP. Contact State Archives for your agency's retention schedule.

If there are any questions, please contact Angel Vernon at (504) 342-5332.

RSM:ACV:mmh

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