PPS MANUAL, SECTION D - REPORTING

D1.0 MONTH END

Note:  This file should be printed landscape with .05 left and right margins.

After all the pay computes are processed for a specific month, month end processing begins. Month end processing includes the following:

• Month to Date Totals are cleared on the EDB.
• Expense Distribution Work file (EDW) is created from the "Payday data" for the month.
• The TOE (Transfer of Expense) file is updated with the most recent month’s information and the data from the oldest month is purged.
• Biweekly Accrual is calculated (except in the month of June).
• Distribution of Payroll Expense Report (PPP5302) is printed for distribution to departments.
• Departments should reconcile information on the PPP5302 to actual time records for all employees.
• The Committed Salaries Expenditure Report file is created and printed (PPP5441) for distribution to departments.
• Payroll charges are totaled and passed to the General Ledger by Object Codes (Academic, Career, and Limited (Casual) Staff salaries and benefits).
• Payroll memo liens and payroll related journals are posted to the General Ledger.
• Charges on invalid accounts suspend and are NOT charged to the General Ledger until corrected by the department.

D1.1 Distribution of Payroll Expense Report - PPP5302

The PPP5302 is produced once a month as part of the month end reporting process. It lists all Payroll Expenditures (salaries and benefit charges) that are processed during the month as well as an estimated biweekly accrual and Payroll Expenditure transfers. The report is sorted by Account/CC/Fund/Project and totaled by Sub account. Within each Sub account, expenses are listed alphabetically by employee.

The transactions displayed in detail on the PPP5302 are totaled by object code (Staff Career Salary Expense, Staff Career Benefit Expense, Staff Limited (Casual) Salary Expense, Staff Limited (Casual) Benefit Expense, Academic Salary Expense, and Academic Benefit Expense, etc.) and run into the General Ledger. These Totals of Expense are reflected as "D10" entries in the General Ledger.

The PPP5302 should be reconciled promptly each month by comparing employees’ time sheets to the actual charges. Errors should be corrected within 120 days if possible and no later than six months after the charge was originally posted on the payroll expense distribution report in order to avoid both having to use a paper form and questions in an audit.

The person who has the responsibility for reconciling the PPP5302 must understand how to read it and how to reconcile the charges and benefits. That person must also be familiar with the names and salaries of all the employees who work in the department. Reconciliation of the PPP5302 is a very important process within the department. The person who reconciles the PPP5302 cannot also have any of the following responsibilities:

• Updating EDB transactions.
• Entering on-line time reporting transactions.
• Distributing paychecks.

Note:  In addition to the information presented below, our How To Page provides  information on researching transactions on the Payroll Expense Distribution Report (PPP 5302).

It is also important to reconcile the General Ledger each month. There may be some "payroll" transactions in the General Ledger (GL) which are processed on a journal. The detail of these journal transactions will not appear on the PPP5302. To identify payroll charges and journals, review the transaction column of the FSO100 - Detail General Ledger.

The GL transaction column will contain five characters. The first two numbers indicate the month that the journal or payroll charges were processed. The next three numbers are either the actual journal numbers or where you would find the "D10" indicating that the detail to support the transactions would appear on the PPP5302.

Payroll Services has specific journal numbers assigned for Payroll Services use. Journal numbers that fall within the range of 451-560 and 900-910 are payroll related journals. In order to assist with reconciling the General Ledger, more information on these journals is provided in the charts below.

Transaction Number Months
(first two characters of transaction column on FSO100):

Journal Numbers

The following journal numbers (last three characters of transaction number column on FSO100) may used for salaries and benefits by Payroll Services or CHR:

PPP5302 - Distribution of Payroll Expense Report

A sample of the Distribution of Payroll Expense Report appears below:

The Headings on the PPP 5302

The Columns on the PPP 5302 (1-9)

L IN NO E -PAR--  C  D  T  I  L  S EMPLOYEE NAME EMPLOYEE I.D. TTLE CODE PERIOD END DATE OBJ CODE DOS TIME 01 346006 ASSISTANT,ALEXANDER 553817402 7618 0430YY 1110 REG 1.0000%

1. LINE NO - A consecutive count of detail lines on each page. This number must be referenced when preparing a Payroll Expenditure Transfer form. 2. PAR CTL DIS - The first three digits of this five digit number is the PAR Control number. It is set to zero on an employee's initial employment. From that time on, every time a PAR record is issued, this control number is incremented by 1 and copied to the PAR record. The last three digits are called the distribution number (DIS) which is the line number with the account information on it from the PAR. 3. EMPLOYEE NAME - The employee's last name followed by first name. The name appears on only the initial line if more than one detail line applies to the employee. 4. EMPLOYEE I.D. - The nine-digit employee identification number. 5. TTLE CODE - Identifies the title under which this expense was charged.

6. PERIOD END DATE - The six-digit pay period end date in MMDDYY format. 7. OBJ CODE - The four-digit object code identifying the type of expenditure made; for example, academic salary. It is derived based on Title Code, Personnel Program and Appointment Type.  Refer to Payroll Object Codes for more information. 8. DOS - Description of Service is a three-character code which identifies the type of service the employee provided for payment. Refer to DOS Codes -  Alphabetical Order for a list of DOS codes. 9. TIME - The pay period time in hours or in percent for which the payment was made. Hours are printed with two decimal places, followed by the indicator "H". Percent is printed with four decimal places, with the indicator "%". Time is not present on the report for by-agreement type payments because no time is associated with by agreement type payments.

The Columns on the PPP 5302 (10-15)

The Columns on the PPP 5302 (17-22)

OASDI MEDCR DENTAL VISION HLT/OPEB ANNU UI/ GSH WC/ ESP GSPF2 LIFE UCNDI OPFR IAP/ LEAVE TOTAL BENEFITS 247.86 519.69 5.83 29.81 12.03 319.14 1134.36

Subaccount Totals on the PPP 5302

For each subaccount within an account/fund, totals of gross earnings and benefit charges are provided for the categories shown below.

1. CURRENT MONTH - Wages and benefits for this month.
2. PRIOR PERIOD ADJUSTMENTS - Wages, benefits, and adjustments to wages and benefits for any pay period prior to those within the month being reported.
3. BIWEEKLY ACCRUAL - Estimated wages and benefits for the portion of the current month from the last biweekly pay period end date to the last day of the month. Calculated by taking the number of work days in the last portion of the month as a percentage of the last actual biweekly pay period’s totals.
4. PRIOR BIWEEKLY ACCRUAL - Reversal of the estimated wages and benefits for last month’s biweekly accrual.
5. DEPARTMENTAL CHARGES MADE TO GENERAL LEDGER - Total of gross earnings from the previous four categories.
6. SALARY OBJ CODE - Gross earnings are totaled by Object Codes associated with the pay items listed.
7. BENEFITS OBJ CODE - Benefit charge totals are also listed by Object code.

Department Totals on the PPP 5302

These totals occur whenever the location/account/cost center/fund/project changes. The department totals include the categories listed for subaccount totals plus the following:

*****DEPARTMENT TOTALS:		EARNINGS.......11,833.33                            BENEFITS..................2295.86

*****EMPLOYEE BENEFITS CHARGED TO ACCOUNT:       	4-401006-3H-62160-6
					
*****DEPARTMENTAL CHARGES MADE TO GENERAL LEDGER

TOTAL BENEFIT CHARGES BY OBJECT CODE:

		     OBJECT CODE
UCRS - BASIC            8600.........0.00
PERS	                9700.........0.00
UCLA FEE REM	        8970................0.00
IAP OFFSET              8955................0.00
OASDI	                8300.......................296.51
MEDICARE                8310.......................118.05
HEALTH	                8900................................823.69
CORE MEDICAL	        8540..................................0.00
DENTAL INSURANCE	8950................................149.00
ANNUITANT HEALTH	8990................................116.12
VISION	                8830.................................28.76
GROUP LEGAL	        9999..................................0.00
UNEMPLOYMENT INSURANCE	8520...........................................19.37
GRAD STDNT HEALTH	8570............................................0.00
WORKERS COMP	        8500....................................................98.95
EMPLOYEE SUPPORT	8530.....................................................0.00
OP FEE REM	        8590..............................................................0.00
UC PD DISABILITY	8800.............................................................19.90
LIFE INSURANCE	        8980.............................................................13.30
CORE LIFE	        8560..............................................................0.00
INCENTIVE AWARD	        8945........................................................................186.05
LEAVE ACCRUALS	        7240........................................................................849.09
VAC&SKL BENE REDUCTION	8932....................................................................................62.38-
BIWEEKLY BENE ACCRUAL	8940.....................................................................................0.00

VAC&SKL GRS REDUCTION	8931........................................................................360.55-

1. DEPARTMENTAL TOTAL EARNINGS - Sum of gross earnings column.
2. DEPARTMENTAL TOTAL BENEFITS - Sum of total benefits column.
3. EMPLOYEE BENEFITS CHARGED TO ACCOUNT - The full FAU where the total benefits are charged.
4. TOTAL BENEFIT CHARGES BY OBJECT CODE - The total of each type of benefit is displayed by object code along with the name of the benefit (such as UCRS - Basic).

Additional information on Month End Reporting includes:

• D1.2 Benefit Charges on the PPP5302
• D1.3 Transactions on the PPP5302
• D1.4 Invalid Accounts
• D1.5 Committed Salary Expenditure Report (CSER)
• D1.6 Online Memo Liens (EFCR)

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