PPS MANUAL, SECTION D - REPORTING

D1.3 Transactions on the PPP5302

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

The PPP5302 displayed in Section D1.1 shows regular pay for three employees which would have been paid through the roster or automatically by the system. The transactions displayed below were processed using the functions on the EDAT menu or by Payroll Services.

Overpayment/Hand-drawn Transactions

Overpayments and Hand-drawn transactions are processed by Payroll Services for a variety of reasons. If a payment is issued to an employee and the retirement and/or FICA codes on the EDB were incorrect at the time, Payroll Services must correct the employee’s pay by processing an Overpayment (to reverse the payment) and a Hand-drawn (to redraw the payment with the correct retirement/FICA deductions).

The PPP5302 below reflects an adjustment due to a retirement/FICA correction. The original payment processed with an "H" retirement code was reversed and reissued with an "N" retirement code. The OASDI/Medicare code would have also changed from an "M" to an "N" which resulted in a refund of Medicare.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02

096001 095001

SUBACCOUNT 0 NEWCODE,NORA

334945100

2310 2310

0229YY 0229YY

1040 1040

REG REG

.5000% .5000%

2791.00 2791.00

H O

1395.50 1395.50-

N H

.00 .00

.00 .00

.00 20.23-

.00 .00

.00 .00

5.44 5.44-

.00 .00

.00 .00

5.44 25.67-

Benefits Adjustment

When an employee is out on Family Leave, the employee may be eligible to receive University Contributions for Health, Dental, and Vision insurance. The benefit adjustment would be processed by the Benefits Office, and display on the PPP5302 with an object code of 1889 and no gross pay as shown below:

If the account the benefits adjustment was processed on was not correct, the account could not be fixed on an expenditure transfer. It would have to be fixed by Payroll Services on a journal.

Rush Checks

Rush Checks are requested most often for new hires. Payments issued through the rush check process can be identified by the "R" in the ADJ column on the PPP5302. The benefits associated with a rush check payment should be reviewed.

In the example below, the employee does not have any flat dollar benefits. Since this employee is a student, this would be correct. However, if the employee was a career employee who was supposed to have health insurance etc., you would expect to see benefits charges. The benefit charges should appear on the next month’s PPP5302 and will probably be for two months.

Overpayments

Overpayments are processed to reverse all or part of a payment that was issued to an employee. When all of the payment is reversed, all the corresponding benefits are also reversed. If only part of the original payment is reversed, the flat dollar benefits are not usually adjusted.

In the example below all of the original payment of $2137.19 was reversed so all the benefits should have been reversed. As you can see the benefits on the original transaction totaled $147.18 and the credit for the benefits totaled $146.66. The life insurance charge of .52 was not reversed. In order to correct this, the department must contact Payroll Services to have the charge reversed.

Reclassifications and Other Title Code Changes

Retroactive title code changes and other adjustments may require numerous transaction lines. In order to process a retroactive title code change due to a reclassification or promotion, the original transaction is completely reversed and replaced with another. When this happens, all the lines are displayed on the PPP5302 as shown below. Note the change in the title code. The employee actually receives the difference in the gross amounts less any applicable deductions. The flat dollar benefits are not affected by this type of transaction.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02 03 04 05 06

156004 156006 156002 156001 156003 156005

SUBACCOUNT 0 NEWTITLE,NAT

802700770

1506 1506 1506 2300 2300 2300

0229YY 0331YY 0131YY 0131YY 0229YY 0331YY

1040 1040 1040 1040 1040 1040

REG REG REG REG REG REG

.5000% .5000% .5000% .5000% .5000% .5000%

3113.33 3113.33 3113.33 3273.00 3273.00 3273.00

1556.67- 1556.67- 1557.67- 1636.50 1636.50 1636.50

N N N N N N

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

6.07-6.07- 6.07- 6.38 6.38 6.38

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

6.07- 6.07- 6.07- 6.38 6.38 6.38

Payroll Expenditure Transfers

When a Payroll Expenditure Transfer (EDTS, EDTM, or UPAY 646-4) is processed, the transfer will be displayed on the PPP5302 with an "E" in the adjustment (ADJ) column in the month the transfer is processed. The three PPP5302 reports below display (1) the original charge, (2) the credit to the original account, and (3) the charge transferred to the new account.

Work Study Transactions

When a pay transaction is submitted with a Work Study Code for a student who has a Work Study Limit and a work study appointment on the EDB, the salary expense is automatically divided between the departmental fund and the work study fund during the pay compute. The EDAP screen is shown below with a work study code of "F" followed by two PPP5302 reports -- one for the departmental fund, and the other for the work study fund.

PPETAP0-E0967               Dept. Time Reporting              04/11/YY 15:46:52
 04/11/YY 10:22:06          Additional Pay (EDAP)              Userid:  ABCDE   
 ID: 900112233 Name: WORKSTUDY,WALLY                              Emp Status: A  
 Pay End: 04/06/YY Check Date: 04/17/YY Pay Cycle:  B1            Page  1 of  1
 C                                                                              
   Seq:  00127  Per End: 0406YY Pay Cyc: B Dst: 11 E: E T: 4 D:   Ttl: 4672     
   LACFPS: 4 660501      19900        2 Rate: 009.2800 AH: H    Prorate:
   DOS: REG Time: 016.00 H%: H DOS:     Hr:        DOS:     Hr:        WSP: F    
                                                                                
   Seq:         Per End:        Pay Cyc:   Dst:    E:   T:   D:   Ttl:          
   LACFPS:                              Rate:          AH:      Prorate:
   DOS      Time:        H%:   DOS:     Hr:        DOS:     Hr:        WSP:     
                                                                                
   Seq:         Per End:        Pay Cyc:   Dst:    E:   T:   D:   Ttl:          
   LACFPS:                              Rate:          AH:      Prorate:
   DOS:     Time:        H%:   DOS:     Hr:        DOS:     Hr:        WSP:     
                                                                                
 Next Func:      ID: 777888999 Name:                            SSN:            
 Seq No:        Pay Cycle: MO Pay End: 05/01/YY                                    
 U0007  Update process complete                                                 
                                                                                
 ===>                                                                           
 F:   1-Help      2-Jump      3-PrevMenu                                        
 F:                           9-UPDATE                           12-Exit

If a pay transaction was processed with a work study code and the total transaction was charged to the department’s fund, check the EDB and make sure that the student status code is correct, the work study code is correct, and the limit is set and has not yet been reached. After reviewing the EDB data if you still feel that the department should not have been charged 100%, consult with the Work Study office to resolve the problem.

Leave Usage and Accrual Adjustments

Vacation leave liability at UCLA is automated.  There is a financial component in the system that automatically charges each FAU on the EDB for an employee as leave is accrued.  The amount charged is placed in a reserve account that is used to reimburse department accounts at the time vacation is actually used or paid off. 

Since leave usage is reported in hourly increments, the financial transaction for leave must contain an hourly rate.  When a leave transaction usage transaction is submitted for an employee who is paid on a monthly basis, the system derives an hourly pay rate by taking the monthly salary and dividing by 174. Leave usage and accrual adjustments are charged to sub account 6. Leave usage is usually reflected as a credit and leave accrual adjustments to increase the leave balance are reflected as debits as shown below.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02 03 01 02 03

346006 325005 304002 346*** 325001 304001

SUBACCOUNT 1 ASSISTANT,ALEXANDER LAYOFF,LARRY TRANSFER,TAMARA SUBACCOUNT 6 ASSISTANT,ALEXANDER LAYOFF,LARRY TRANSFER,TAMARA

553817402 554305902 075901995 553817402 554305902 075901995

7618 4723 7617 7618 4723 7617

0430YY 0430YY 0430YY 0331YY 0331YY 0331YY

1110 1110 1110 1128 1128 1128

REG REG REG VLA VAC VAC

1.0000% 1.0000% 1.0000% 12:00H 6:75H 9:00H

3240.00 2614.00 3775.00 18.6207 15.0230 21.6954

3240.00 2614.00 3775.00 .00 101.40- 195.25-

U U U U U U

.00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00

247.86 199.97 288.79 .00 7.76- 14.94-

519.69 193.77 288.79 .00 1.59- 3.07-

5.83 3.83 5.31 .00 .18- .35-

29.81 24.05 34.73 .00 .93- 1.80-

12.03 12.03 12.03 .00 .00 .00

319.14 221.93 291.81 223.44 .00 .00

1134.36 656.46 1008.36 223.44 10.46- 20.16-

Vacation Accrual Assessment

Department accounts are assessed a percentage of each employee's gross pay as the vacation is accrued.  The charge is recorded as a benefit expense in Sub 6 during the month end reporting process.  The expense is included in the IAP/Leave column of thePPP5302 - Distribution of Payroll Expense.  The rate charged to the department is based on:

• A factor based on an estimate of the campus average accrual usage.
  
• The rate at which an employee earns vacation leave as determined by the leave accrual code for each appointment recorded in the EDB.
  
• The cost of employee benefits based on the employee's benefits category.
  
• The fund from which the employee is paid.

Current leave accrual rates are listed on the Employer Benefits Contribution Rates - Current chart.  Refer to the portal article on Employer Benefit Contribution Rates for links.

When employees have accrued the maximum number of vacation hours allowed and lose the entire amount of the accrual in a given month, the system will no assess any charge for that month.  For employees who lose a portion of the vacation accrual in a given month, the system will assess a prorated lower amount to take into account the lost vacation hours.

Vacation Accrual Usage (VAC)

When vacation is reported as used in Payroll Time Reporting, the usage is recorded in Sub 6 on the PPP5302 as a credit.  It is important that departments record usage to all appropriate fund sources from which an employee is paid so that the credits end up in the correct accounts.

Vacation Accrual Adjustments (VLA)

Accrual adjustments will be recorded separately on Sub 6 as part of the total benefits charge.  The amount recorded will be calculated on the number of hours reported multiplied by the employee's hourly pay rate.

TVP Paid on 19900 Funds

When TVP is paid on 19900 funds, the TVP payment is charged to the salary account and a credit is reflected in Sub 6 (Employee benefits) because the original charge for the vacation accrual was funded in sub 6 by the Central Benefits pool.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02 03

223002 223003 223***

SUBACCOUNT 2 VACATION,VERA SUBACCOUNT 6 VACATION,VERA

000555402 000555402

9612 9612 9612

0328YY 0405YY 0328YY

1130 1130 1133

TVP REG TVP

007:69H 040:00H 007:69H

15.6100 15.6100 15.6100

120.04 624.40 120.04-

H H H

.00 .00 .00

.00 .00 .00

1.74 9.05 1.74-

.00 33.48 .00

.00 1.12 .00

1.10 5.74 1.10-

.00 .12 .00

.00 47.14 .00

2.84 96.65 2.84-

TVP Paid on Non-19900 Funds

When TVP is paid on non-19900 funds, the TVP payment is charged to the salary account and the credit is reflected in the salary account from which the TVP was paid.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02

153*** 153001

SUBACCOUNT 2 GRANT,GRETA

002002002

4724 4724

1111YY 1111YY

1133 1133

TVP TVP

044:65H 044:65H

9.6100 9.6100

429.09- 429.09

U U

.00 .00

.00 .00

32.83-32.83

.00 .00

.00 .00

.00 .00

.00 .00

.00 .00

32.83- 32.83

IAP Award Payments

When an IAP award is paid to an employee, the money to pay the award comes from the central IAP assessment pool. The award payment shows on one line of the PPP5302 with an object code of 1151 if the employee is career and 1152 if the employee is limited. The credit from the assessment pool is displayed on another line of the PPP5302 with an object code of 1181 for a career employee and 1182 for a limited employee.

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

PAY RATE

A D J

GROSS EARNINGS

P L A N

RETRMNT MATCHNG CONTRIB FSS/SMSP

UCLA FEE REM IAPOF

OASDI MEDCR

DENTAL VISION HLT/OPEB ANNU

UI/ GSH

WC/ ESP GSPF2

LIFE UCNDI OPFR

IAP/ LEAVE

TOTAL BENEFITS

01 02

066005 066***

SUBACCOUNT 2 AWARD,ANDREW

026026026

2310 2310

0430YY 0430YY

1151 1181

IAP IAP

.0000% .0000%

800.00 800.00

800.00 800.00-

U U

.00 .00

.00 64.06-

61.18 .00

.00 .00

2.88 .00

.00 .00

.00 .00

.00 .00

64.06 64.06-

The credit from the assessment pool covers the cost of both the salary payment and the associated benefits. The sum of the gross earnings and the total benefits from the credit lines displayed on the PPP5302 report is the amount deducted from the assessment balances displayed on the PPP5332 IAP Activity by Fund Source and Employee Group report.

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