DIRECTIVE TRAINING Fiscal Year 2007

DIRECTIVE TRAINING Fiscal Year 2007

Payroll Auditing and Review Training October 2014 Photo by Karl Steinbrenner Overview Seminar Objectives: Agency Risks Associated with Payroll Available Tools and Reports Pre-Certification Review Process Certification Requirements and Guidelines Post Certification Review Process Tax Reconciliations and Other Reviews October 2014 Payroll 2

Risks Associated with Payroll 11 Costly Payroll Mistakes: 1. Failing to deposit withheld income taxes, FICA taxes and employer matching amounts on time 2. Under-withholding and failing to match required amounts 3. Failing to pay or under-paying state and federal unemployment taxes October 2014 Payroll 3 Risks Associated with Payroll 11 Costly Payroll Mistakes: 4. Failing to process wage garnishments correctly 5. Making unauthorized deductions from an employees pay 6. Treating some workers as independent contractors when they are not

October 2014 Payroll 4 Risks Associated with Payroll 11 Costly Payroll Mistakes: 7. Failing to include the value of awards, bonuses, and fringe benefits (when required) in the employees taxable income 8. Using bogus or incorrect Social Security numbers for employees on their W-2 Forms and failing to accurately complete I-9 Forms. October 2014 Payroll 5 Risks Associated with Payroll 11 Costly Payroll Mistakes: 9. Failing to pay at least the higher of the

federal or state minimum wage to nonexempt employeesas well as overtime in any seven-day workweek in which they work more than 40 hours. 10.Not preparing and filling W-2 forms, and failing to send them to employees 11.Failure to abide by state laws October 2014 Payroll 6 Risks Associated with Payroll How to Avoid these Costly Mistakes: Awareness Respect for the Position Cooperation and Communication Deference to the Proper Authority Thorough Pre-Certification and PostCertification Audits

October 2014 Payroll 7 Risks Associated with Payroll Questions/Comments October 2014 Payroll 8 Reports and Tools Accessing CIPPS Reports Reportline Security Form: http://www.doa.virginia.gov/Payroll/F orms/PaylinePATSecurityForm.pdf PAT (Payroll Audit Tool) Security Form: http://www.doa.virginia.gov/Payroll/F orms/PaylinePATSecurityForm.pdf October 2014

Payroll 9 Reports and Tools Reportline: CIPPS Reports Report 1006 or 1010 - Changes made to the CIPPS Masterfile by Operator ID. Report 1004 - Batch transactions keyed Report 10 - Current Gross-to-net calculation of all employees as requested by the user. CIPPS Ad Hoc Reports requested on HSRUT and HSRPT as listed on http://www.doa.virginia.gov/Payroll/ReportWrit erMatrix.pdf ) October 2014 Payroll 10 Reports and Tools

AUTOMATICALLY GENERATED REPORTS REPORT NUMBER 1001 REPORT NAME Input Transaction Listing HOW INITIATED/RECEIVED Daily, automatically Upon input INFORMATION PRESENTED All batch transactions keyed (agency and DOA) 1006 or 1010 Change Listing Automatically - when changes are entered to CIPPS masterfiles 1009

Employee Diagnostic Automatically - when payroll transactions cannot process as entered Prior value and current value based on the change. Listed in employee order or type of change order (#1010) The employee number, the change or transaction that was not accepted, a brief reason for not processing 1013 New Employees Added Addition of new employee record Employee number and name

1017 Updated Pending File Automatically - when batch transactions are added to the pending file from input or payroll processing Entry date, sequence number, employee number, transaction type, and other relative information (i.e., ded. or special pay number, hours, dollars, etc.), and the action being taken with each transaction (added or deleted) October 2014 Payroll USE Verification that all applicable batch transactions

were keyed Verify that masterfile changes were entered correctly, especially relating to salary or wage amount Provides an opportunity for errors to be corrected in a timely manner so transactions can be rekeyed after appropriate changes have been made Notification that a new record has been added to the system so employment, salary/wage, and all other applicable information can be verified. Verify that no transactions have an entry date prior to the ending date of the current pay period. If so, research is required to determine if the transaction should be deleted or if masterfile changes are required in order for the transaction to process.

11 Reports and Tools REPORTS GENERATED UPON REQUEST OF EDIT REPORT NUMBER U104 REPORT NAME CIPPS Payroll Edit/Scrub Request HOW INITIATED/RECEIVED Input by each agency as needed to request edits INFORMATION PRESENTED By agency, the frequency(ies) being edited, the pay period and check dates, and the time keyed. 1004

Transaction Balance Report Upon Request for Edit or Pay 1005 Batch Summary Upon Request for Edit or Pay Batch transactions sorted by batch number that were accepted Batches keyed are listed in numeric order, with notation as to whether or not the batch is in balance Payroll & Deduction Register - PRECALC Upon request for Edit

10 EDIT October 2014 Gross-to-net calculation of all payroll transactions, automatic and batch, including all types of payments, deductions, and benefits that will process with this payroll. Payroll USE To ensure edits are requested for each pay period prior to pay to ensure the accuracy of payroll transactions. Ensure requests are entered timely and accurately. Verify that transactions keyed passed all nightly batch processing edits Ensure that any out-ofbalance batch has been researched and any deleted

transaction has been researched Ensure that all batch transactions, deductions, new and changes, automatic salary payments, tax changes, etc. were processed properly prior to processing the payroll. 12 Reports and Tools KEY REPORTS GENERATED WITH PAYROLL CERTIFICATION LIST 1 of 2 REPORT NUMBER U102 10 PAY 21 REPORT NAME CIPPS Payroll Certification Report Payroll & Deduction Register ACTUAL PAYROLL Deduction Register

26 Direct Deposit Transmission 33 Composite Tax Report 59 Gross Pay Limit Exceeded U003 Third-Party Check Reconciliation Register 2007 Recycled Pending Transactions U075

Reimbursement Accounts Error Report October 2014 INFORMATION PRESENTED Hard copy of information entered online by the agency to certify the payroll for processing. Gross-to-net calculation of all payroll transactions - including update of yearto-date amounts. This report is generated for each deduction and sub-deduction number, listing each employee who had this deduction withheld and the amount of the deduction. Agency-paid deductions are also provided. Lists each employee who has an active deduction established for direct deposit to checking or savings, and the amount of the transfer. Provides the total gross amount paid, and the taxable amount and taxes withheld for each tax category (federal, state, OASDI, HI, etc.) for employee and, where applicable, employer.

Reflects tax masterfile totals. Lists employees, if any, whose gross wages, including all types of pays, exceed the limit established at the agency level. (Default value is double base salary) Lists each third party agency check, as well as the amount of the federal tax deposit being electronically transferred. Lists taxes and deductions that could not be taken in this payroll. Items will recycle and be deducted in the next payroll cycle unless deleted. Lists employees with errors concerning Deductions 21, 22 and 23 (Flexible Reimbursement Accounts and Fees) Payroll USE To certify the correctness of payroll transactions to be processed, including the total gross dollars to be paid, authorizing DOA to process the payroll. Verification of final payroll totals and accuracy of payroll processing. Verification that deductions were withheld/charged

appropriately and those tax-sensitive deductions were set up correctly. Verification that there are no extraordinarily large net amounts being transferred Ensure no taxes were withheld in certain categories (i.e., FUTA, DI) in which state employees do not contribute. Verify that tax-sensitive deductions and payments were taxed correctly. This function is performed automatically with the monthly 10 to 33 comparison, using year-to-date amounts Verification that payments are correct and in accordance with available documentation. Verification of deduction totals and distribution of checks to third party recipients. Verify federal tax transfer. Verify that these items are still due. Delete those transactions that are incorrect so they will not affect the next payroll. Review the exception and make corrections in CIPPS as necessary. 13 Reports and Tools KEY REPORTS GENERATED WITH PAYROLL CERTIFICATION LIST 2 of 2 REPORT NUMBER

12 REPORT NAME Manual Checks Issued INFORMATION PRESENTED By Office, Employee number and name, check number, date, and amount, any manual pay set that was entered to make changes to an employees masterfile. USE To ensure that only authorized, valid changes to employee masterfile records are entered. To ensure that all payroll-related items that were handled outside of the payroll system, are recorded in the employee masterfile record. 13 Adjustment Register To ensure that refunds or increases/decreases to current special payments, taxes, or deductions, are

valid and authorized. Special attention should be paid to changes to taxes or tax-sensitive deductions and special payments. U094 New Hire Report By Office, Employee number and name, the amount of any refund or increase or decrease in the current amount being paid for special payments or being withheld for taxes or deductions. All employees that have been hired within the time frame of the report. DOA automatically produces the U094. U118 Gross Pay Differences Report October 2014 By frequency paid, the pay type (regular-3 or special-9), the amount

authorized for payment, the amount that actually paid, and the amount of the difference. Payroll All new hires must be reported to the VEC to ensure the employees are not under a child support withholding order. The U094 reflects the information that is automatically sent to the VEC for this purpose. A review of this report is necessary to insure that all information has been reported. Ensures that any difference between the amount authorized and certified and the amount actually paid can be identified. Ensure that transactions added or deleted after certification are accounted for and approved for payment or deletion. Explanation for differences can be hand-written on this form for faxing back to DOA. 14 Reports and Tools PAT (Payroll Audit Tool): Salary Regular Pay Comparison Uses the selected soft copy Report 10 file to compare the H0BID salary to the amount of Regular Pay

Received. Report 10 Comparison Compares two soft copy Report 10 files and prints the gross pay differences between the two. Perform queries and download to Excel to create your own reports October 2014 Payroll 15 Reports and Tools PAT (Payroll Audit Tool) Reports REPORT NAME DESCRIPTION CAN BE GENERATED Summary Report 10 for Wage Employees Gives a printout of the hourly rate and hours keyed for the wage employees listed on a selected Report 10 File. The day after edit or certification is

requested Review to ensure wage hours entered are correct. Report 10 Salary/Rate and Regular Pay Comparison Lists any salaried employee on the selected Report 10 File that has regular pay that is unequal to the semi-monthly salary rate on H0BID. The day after edit or certification is requested Review and ensure that pay items are correct. Special Pays Listing Lists all employees on the selected Report 10 file that are receiving a special pay. (Items keyed on HUE01 or HUC01). The day after edit or certification is requested

Review for accuracy. Deduction Amount Change Comparison Compares two selected Report 10 Files and prints deductions for employees when the amounts have changed. The day after edit or certification is requested Review for accuracy. State and Federal Tax Withholding Comparison Compares two selected Report 10 Files and prints those employees whose tax amounts have changed when there was no change in gross pay. The day after edit or certification is requested Review for accuracy. Rate Amount Change Comparison

Compares two selected Report 10 Files and prints those employees who have had a change to the H0BID Salary/Rate amount. The day after edit or certification is requested Review for accuracy. Comparison Report 10 Compares two selected Report 10 Files and prints those employees who have a difference in gross to net pay amounts. The day after edit or certification is requested Review for accuracy. Employee Information Sheet Gives a one page printout for the selected employee number showing all the relevant masterfile field values. The day after the update is made

to the Employee Masterfile Review for accuracy. October 2014 Payroll USAGE 16 Reports and Tools Questions/Comments October 2014 Payroll 17 Payroll Life Cycle Pre-Certification Review Data

Entry/ Request Edit PostCertificati on Review Manual Entry Interfaces Batches PYEDT Edit Request Request Reportwriter Reports Review Edit and Make Correction s Certify

Payroll Final Audits Adjustments (Void check/Re-issue) Explanations for Gross Pay Differences CIPPS/PMIS Exceptions PYCTF After the payroll has passed PreCertification Review Data Entry Process High Risk Entry Item Manually entered Requires precision for one or multiple fields in CIPPS Potential to cause a legal or financial impact to the employee or the agency Incorrect entry is not easily detected using reports and reconciliations Data Entry Process High Risk Entry Item #1: Tax Withholding Forms An unsigned form or a form with conflicting information can make it invalid If the FIT/SIT Status indicator is not 6 the additional

amount specified will not process Employees who live an work (tele-working) in other states can legally require you to withhold for that state Lock-In Letters can override a W-4 Best to review this on the screen to ensure it was entered correctly Data Entry Process High Risk Entry Item #2: Direct Deposit Form If the account or routing number is keyed incorrectly, you wont know until the employee calls on payday The account/routing number could be correct, but the utility field on H0ZDC could be wrong Notice at the bottom of the direct deposit form CIPPS Updated by Reviewed by Data Entry Process High Risk Entry Item #3: Garnishments, Wage Assignments, Child Support We provide best practice examples in CAPP Topic 50405, but there are multiple fields involved

It is best to review each garnishment amount on the Report 10 to ensure the amount withheld meets federal and state guidelines Who signs for your garnishments? Was this ordered by a court? Data Entry Process Data Entry Process High Risk Entry Item #4: Deductions for 457 or 403(b) Plan Deferred Comp/Annuities Hybrid Retirement Plan Only establish in CIPPS if Member Record is in VNAV Employer Cash Match deductions for these plans Data Entry Process High Risk Entry Item #5: Tax Rate of Special Pays IRS Regulations specify when certain items are to be taxed at the supplemental rate vs. the tax table. Payroll Officer makes a choice of which rate to use by keying an indicator in the batch. 0 as the tax indicator takes supplemental rate, 5 withhold according to tax table. However, if 0 is keyed and the

amount is combined with regular pay, the tax table rate will be applied. Data Entry Process High Risk Entry Item #6: Incorrect HSBFM Batch Deletions DELETE ONLY THOSE TRANSACTION S THAT ARE IBC OR IN 700, 800, 900 SERIES MANUAL PAYSETS MUST BE REVERSED!! DO NOT DELETE!! Only key in Sequence Number 1 let overnight process fill in Sequence Number 2 Have someone review your work! Data Entry Process High Risk Entry Item #7: Deduction Refunds and Manual Paysets When refunding a pretax item to an employee who will receive no additional funds reduce by the amount of FICA taxes due When reversing a non-taxable item for a terminated employee, you may need to pay a penny to process the FICA refund. Be careful with end of file and employer deductions!

Data Entry Process High Risk Entry Item #8: Incorrect/Omitted edit request on PYEDT Failure to request an edit can cause issues during the pre-certification process Difficult to get the correct certification dollar amount could cause the agency to be reported on the Comptrollers Quarterly Report The Pay Period Indicator does matter! Is there a deadline for entering an edit request? Pre-Certification Process Comptroller's Report on Statewide Financial Management and Compliance The Comptroller's Report on Statewide Financial Management and Compliance Quarterly Report) is a summary of measures used by DOA to monitor transactions involving public funds and report findings to the Governor, his Cabinet, and other senior State officials. The Quarterly Report uses exception reporting and summary statistics to highlight key findings and trends. The Department also provides additional detailed statistics for agencies and institutions of higher education. Reported Items

Gross Pay amount certified has a variance of more than $20,000 from the actual Gross Pay amount certified has a variance of more than $1.00 and was not explained by COB the next day I key a certification late or make a change to a certification after 3:30 on certification day In addition to your review, DOA performs a comparison of CIPPS records and PMIS records each pay period. If exceptions are found, erroneous payments are discovered, or salaries October 2014 exceed classification limits, your agency Payroll will have to provide a written explanation to DOA. 29 Pre-Certification Process > GUH _____________________________________________________________ ON PYCTF ------ CIPPS PAYROLL CERTIFICATION -----_ CONTROL AGENCY: 00000 DATE: 00/00/0000 PAGE NO: 0000 THE FOLLOWING PAYROLLS ARE APPROVED FOR PAYMENT: PAY VOUCHER PAY PERIOD PERIOD CHECK CURRENT PAY LOGON TIME CO # FREQ NUMBER PER BEG DT END DT DATE GROSS TYP ID ENTERED 00000 00000 00000

00000 00000 00000 00 00 00 00 00 00 ________ ________ ________ ________ ________ ________ 0 0 0 0 0 0 00000000 00000000

00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 00000000 0000000.00 0000000.00 0000000.00 0000000.00 0000000.00 0000000.00 _

_ _ _ _ _ ______ ______ ______ ______ ______ ______ ________ ________ ________ ________ ________ ________ I CERTIFY THAT I HAVE REVIEWED THE REFERENCED PAYROLL DATA IN ACCORDANCE WITH PROCEDURES OUTLINED IN THE CAPP MANUAL, VOL 1, SECTION 50810, AND REASONABLY BELIEVE THAT THESE TRANSACTIONS ARE NECESSARY, ACCURATE AND APPROPRIATE. August 2011

Payroll 30 Data Entry Process High Risk Entry Item #9: Incorrect certification request on PYCTF Key your certification dates as the edit was keyed use Report U104 or Report 2001 Dont key changes on Certification day Deadline is 3:30 pm on Certification deadline Dont Wait! Have a thorough Pre-Certification Audit process Special Pays (Pay Type 9) cannot be entered on the same night a Regular Pay (Pay Type 3) for an agency even if it is for different frequencies. (You can, however edit one frequency and pay the other). Employee cannot have same check date as what is on H0BES Use Online Pending screens (H1K01, H1K02, H1K03) to get the Sequence Number when deleting on HSBFM Data Entry Process Questions/Comments? Pre-Certification Process CAPP Topic Guidance:

Batch Processing and Balancing: http://www.doa.virginia.gov/Admin_S ervices/CAPP/CAPP_Topics/50130.pd f Pre-Certification Activities: http://www.doa.virginia.gov/Admin_S ervices/CAPP/CAPP_Topics/50810.pd f Payroll Audit Tool (PAT): http://www.doa.virginia.gov/Admin_S ervices/CAPP/CAPP_Topics/70735.pd f Payroll October 2014 33 Pre-Certification Process October 2014 Payroll 34 Pre-Certification Process

August 2011 Payroll 35 Pre-Certification Process August 2011 Payroll 36 August 2011 Payroll 37 August 2011 Payroll 38

August 2011 Payroll 4 APPLES 39 Pre-Certification Process KEY REPORTS FOR PRE-CERTIFICATION REPORT NUMBER Report 10 REPORT NAME Company Totals HOW INITIATED Prints with Edit Request INFORMATION PRESENTED Totals of all Pays and Deductions Prints with Edit Request

Report 59 CIPPS PAYROLL/EDIT REPORT Gross Pay Limit Exceeded Report 1005 Company Batch Summary Prints with Edit Request Report 852 Incorrect Imputed Life Request on HSRUT Report 906 Potential Cash Match Exceptions Report 10 Salary/Rate and Regular Pay Comparison Request on HSRUT

PAT Rate Amount Change PAT Special Pays Listing PAT Summary Report 10 Totals Wage Employees Deduction Amount Change Compare Generated in PAT the day after edit Generated in PAT the day after edit Generated in PAT the day after edit Generated in PAT the day after edit Shows how the edit request was keyed on PYEDT Shows any employee receiving

more than twice their Salary Amt. Shows all batches for agency and their balance status Shows employees who have Imputed Life exceptions Shows employees with potential cash match exceptions Shows all salaried employees who do not have same regular pay as H0BID Salary Amount All H0BID Salary Changes that occurred since last payroll Shows all Special Payments to employees on payroll Shows all payments to wage employees Shows all deduction amount changes that occurred since last payroll Report U104 PAT PAT August 2011

Prints with Edit Request Generated in PAT the day after edit Payroll USE Use to anchor in and reconcile gross pay for certification Use to verify that you key the PYCTF with the same dates/information Use to quickly identify problems Investigate out of balance batches Use to quickly identify Imputed Life Errors Use to quickly identify Cash Match issues Use to reconcile Gross Pay Use to reconcile Gross Pay Use to reconcile Gross Pay Use to reconcile Gross and Salaried Regular Pay on the Report 10 Use to reconcile deduction changes

40 Pre-Certification Process Gross Pay Reconciliation October 2014 Payroll 41 Pre-Certification Process PAYROLL RECONCILIATION SHEET AGY NUMBER: 0 PAY PERIOD: Amount Certified Last Payroll Minus: Previous Wage Payroll Minus:

Previous Imputed Life Minus: Previous Sick Leave Payouts Minus: Previous Annual Leave Payouts Minus: Previous Classified Overtime Minus: Previous Invol Sep Minus: Previous VSDP Minus: Previous Partial Payments to Term EES Add:

Add: Previous Dockings LWOP Previous VSDP Adj Amount to Reg Pay Salaried Base Pay Previous Payroll October 2014 8/10-24/14 146,668.02 0.00 (1,195.26) All of this information came from the previous reconciliati on spreadshee t Payroll

0.00 0.00 0.00 (2,024.55) 0.00 (2,224.45) 138.59 0.00 crosswalk 141,362.35 141,362.35 0.00 42 Pre-Certification Process Salaried Base Pay Previous Payroll 141,362.35 141,362.35 Permanent Classified Base Pay Adjustments (List Names) New Salaried: Eff Date 0.00 Terminated Classified Employees: Eff Date Old Semi

Increase/Decrease 0.00 Salary Increases: Eff Date Old Semi New Semi Increase/Decrease Don Johnson 8/24/09 2827.25 3,166.50 339.25 0.00 0.00 0.00 Adjusted Base Pay Classified Payroll October 2014 All of this data can be gleaned from the Rate/Amoun t Change Comparison in PAT

0.00 339.25 141,701.60 Payroll 43 Pre-Certification Process Adjusted Base Pay Classified Payroll Partial Pay to Term EES Semi Partial Dock Semi Sal PP Docked -308.4 D. Johnson VSDP Items: Semi Sal

Reg Pay 0 Add: Imputed Life Current Payroll Add: Current Overtime Classified Payroll Add: Current Involuntary Sep Add: Current Wage Payroll Add: Current Leave Payouts Current Payroll Certified Amount 141,701.60 0 PP Hrs 0.00 Total Hrs to Dock Dock Notes 88 -308.4 Salary effect mid period 88 0 -308.4

VSDP 0 0 ADJ AMT 0 0 0 These items should be visible on the Company Total page of the Report 10 Amount Certified on PYCTF 0.00 0.00 0.00 0.00 2,024.55 0.00 5,309.42

7,333.97 8456.02 148,727.17 148,727.16 Differences October 2014 -308.40 These items should be visible on the Salaried/Reg . Pay Comparison Report in PAT. (0.01) Payroll

44 Pre-Certification Process Wage Employee Hours: Hours that are keyed manually should be balanced by using a spreadsheet with the employees pay rate TAL agencies can download the hours from TAL This spreadsheet can be compared to PAT Wage Employee Report 10 October 2014 Payroll 45 Pre-Certification Process Overtime Hours: Hours that are keyed manually should be balanced by using a spreadsheet with the employees pay rate TAL agencies can download the hours from TAL Why?

October 2014 Payroll 46 Pre-Certification Process VSDP Benefits/Dockings/Leave Payouts: Have the person responsible for the review of the VSDP Benefits/Dockings key them to a spreadsheet after they have reviewed the source documents. The totals can be passed on to the person certifying the payroll October 2014 Payroll 47 Pre-Certification Process Deductions: A spreadsheet can be keyed comparing last pay period deduction totals to current.

PAT Deduction Comparison Report will show detail for differences Person responsible for Garnishments can maintain spreadsheet of reviewed amounts and provide total October 2014 Payroll 48 Pre-Certification Process Deductions: If the deduction is interfaced, the third party administrator is the source. Do not make changes without their authorization October 2014 Payroll 49 Pre-Certification Process Deferred Compensation: Transfer form no longer exists.

Employees who move from one agency to another must contact ICMA again to restart deduction. This is true also for Hybrid Voluntary Contributions Be suspicious of dollar changes in second half of month (PAT Deduction Comparison) October 2014 Payroll 50 Pre-Certification Process Deferred Compensation: Wage employees must enroll directly with ICMA. Hybrid Employees are not automatically enrolled Employees that wish to defer leave payouts must be enrolled at least one month prior to the payment October 2014 Payroll

51 Pre-Certification Process Cash Match: Hybrid Employees not contributing 4% voluntary are not eligible for cash match. Recent changes cash match works in tandem with deductions #38 and #39 do not turn off frequency when employee on LWOP Reportwriter 906 is helpful October 2014 Payroll 52 Pre-Certification Process Interface Reports that MUST be dealt with manually: Items that cannot be added to CIPPS via the interface must be entered manually Care must be taken when entering these items Error reports are essential

October 2014 Payroll 53 Pre-Certification Process Imputed Life: You can monitor changes that occur monthly and verify those that occur in second pay period. Reportwriter 852 is very helpful here You should download birthdates regularly and check for birthdates that are recent (example 2014) October 2014 Payroll 54 Pre-Certification Process Pre-Certification CONTBASE Recon: HR/Snapshot Certifier should be able to pass along the monthly contributions basis from the previous month.

Report U180/U181 for PMIS agencies will identify CONTBASE changes that occurred for the month. October 2014 Payroll 55 Pre-Certification Process Pre-Certification CONTBASE Recon: Take verified CONTBASE amount from Report 10 total and multiply by .0119 (current rate) and balance to Group Insurance Deduction #120. October 2014 Payroll 56 Pre-Certification Process Pre-Certification CONTBASE Recon: Subtract ORP Employee CONTBASE and G Employee CONTBASE from verified

CONTBASE amount Multiply by 5% and balance to total of Deduction #12 Employee Retirement and Deduction #15 EE Mandatory Hybrid Report 14 Deductions Not Taken register can be helpful in identifying differences. October 2014 Payroll 57 Pre-Certification Process Pre-Certification CONTBASE Recon: Hybrid Voluntary Contributions (Deduction #16) should only change once a quarter at the top of the quarter (unless one of the employees had a salary change) Voluntary Contributions cannot be reconciled the same way as other retirement contributions because there is a mix of percentages involved. October 2014 Payroll

58 Pre-Certification Process Questions? October 2014 Payroll 59 Post-Certification Process Gross Pay Differences U118 PAT Report 10 Comparison Report 2007 Recycled Pending Transactions Report 14 Deductions Not Taken Report U029 GLI Default Report 59 Gross Pay Limit Exceeded Report 831 Direct Deposit Mandate October 2014 Payroll 60

Post-Certification Process Outgoing funds/checks in CIPPS other than Gross: Net Pay (Deduction Refunds) Third Party Checks (U003) Checks Issued Register (Garnishments, etc) October 2014 Payroll 61 Post-Certification Process Other Post Certification Reviews Reports not generated until later: U149 Cash Match Discrepancy Listing U075 Flexible Reimbursement Error Report October 2014 Payroll 62

Post-Certification Process Questions? October 2014 Payroll 63 CIPPS to CARS Reconciliation Cathy McGill Asst. Director State Payroll Operations October 2014 Payroll 64 10 to 33 Recon Early deduction is the key! The only valid reason for uncollected FICA on the W-2 is?

Uncollected FICA that occurred from Imputed Life for terminated employees Read the U092 summary page to understand why exception appears on U093 Report Control Totals are available in PAT October 2014 Payroll 65 Quarterly Recon If you did your job during 10 to 33 Recon this should be easy Balance Report 56 and Report 880 totals to Control Totals If you review Report 14 during the year, you should not have invalid exceptions on Report 881 for Uncollected FICA VEC Reporting we send what is on U057 to VEC. You have to make adjustments if you have FIPS code errors on U090. October 2014

Payroll 66 Quarterly Recon Questions? October 2014 Payroll 67

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