Payroll

Payroll Policies and Procedures

Labor Reporting

Table of Contents
• General Information
• Employee Payroll Summary by Organization
• Labor Reporting on Budget Performance Reports
• Effort Certification Report

General Information

Departments' primary report of payroll activity is the Employee Payroll Summary by Organization report issued each month. Departments are also provided with detail and summary budget performance reports, which summarize a department's labor charges, and in addition, report the department's fringe benefit allocation. This section of the Payroll Procedures describes the payroll accounting information provided on these reports. In addition, information is provided on the Effort Certification report, issued twice a year to principal investigators of sponsored research projects.

Employee Payroll Summary by Organization

The Employee Payroll Summary by Organization report (NHRSDST) was developed by Payroll Services to assist departments in monitoring their payroll charges. The report is a department's primary payroll transaction journal which provides details of all payroll transactions charged to the department each month. The report will separately report any adjustments or corrections to prior periods which were made during the month of the report. Labor charges are reported in account order and by employee in alphabetical order. Subtotals are provided by account.

This report is used by departments to verify that all payroll transactions are complete, have been recorded correctly and are supported by departmental records of actual time worked. University policy requires that departments review their fiscal reports for accuracy and correct any accounting errors within 30 days. Refer to the section of this procedure on error correction for instructions on requesting redistributions of labor charges.

The Employee Payroll Summary by Organization report is produced monthly and distributed to departments the first week following the month under report. The one exception is the June report which is produced after the final June payroll (which is paid in mid July) so that fiscal year-to-date totals will include all charges for the current fiscal year. The June report is generally distributed during the third week of July.

Labor reports are addressed to the fiscal administrator identified by the department. To change the recipient, University offices should contact one of the offices below:

Departments are required to maintain their labor reports for three years in a manner that protects the confidentiality of the report contents. Departments conducting research should retain their reports as required by the terms of the grant or award.

Because of the confidential nature of the data contained on labor reports, Payroll Accounting will issue replacement copies only to those individuals designated by the department.

Information provided on the Employee Payroll Summary report is described below:

ID/Name:

This column provides the employee's Social Security Number and name. In addition, the pay period type (BW - Biweekly; MO - Monthly) and pay period number for all pay periods charged during the month are reported. Unless manually entered, the original pay event is assigned a sequence of 0 (zero). Manual entries, adjustments and redistributions are numbered sequentially and reported following the pay period number. For example, if the second adjustment to an employee's 16th biweekly payroll occurred during the month under report, the adjustment would be reported as BW 16 2. Note: Payroll Services prepares a payroll calendar listing the dates for each pay period and issues it to each departmental payroll administrator at the beginning of the fiscal year.

Regular Hours and Amount:

These columns reflect the regular hours and amounts paid to the employee for the period. In addition to regular earnings, academic and administrative overloads, temporary faculty appointments, deferred pay and sabbaticals are included in this column.

Overtime Hours and Amount:

These columns reflect the overtime hours and amounts paid to the employee for the period.

Premium Amount:

This column reflects the amount of premium earning paid to the employee during the period. Included are evening, night, weekend differentials, and on call premiums.

Paid Leave Hours and Amount:

These columns reflect the leave hours and amount paid to the employee during the period. Included is Annual, Sick, Bereavement, Holiday, and Birthday leave as well as jury duty and court appearances.

Other - NW Amount:

This column reflects the amount of other miscellaneous earnings paid to the employee during the period. Included is bonus pay, car allowances, inconvenience pay, lectures and supplemental compensation, transportation and uniform allowances and deferred pay for non-faculty.

Total Hours and Amount:

These columns reflect the total hours and amounts for the pay event reported.

Empl and FYTD Totals:

The amounts on these lines reflect the total hours and dollar amounts charged for the employee for the month, followed by the fiscal year-to-date totals.

Acct and FYTD Totals:

The amounts on these lines reflect he total hours and dollar amounts charged to the account for the month, followed by the fiscal year-to-date totals. Use the amounts in the last column to compare to the month and year-to-date totals reported on the monthly Detail Report of Budget Performance.

Labor Reporting on Budget Performance Reports

Summary information for each monthly, biweekly and adjustment pay event during the month is reported on the Detail Report of Budget Performance. Monthly totals charged to each compensation account are reported on the Summary Report of Budget Performance. In addition to the salary and wage accounts detailed on a department's labor reports, the budget performance reports include the department's fringe benefit allocation.

Departments are responsible for reviewing their budget performance reports on a timely basis to ensure transactions have been posted to their responsibility center(s) correctly. Monthly totals on the budget performance reports should be compared to the monthly Employee Payroll Summary by Organization report. Any discrepancies between the reports are to be immediately reported to Payroll Accounting. Departments are reminded that University policy requires Comptroller's approval for any accounting adjustments processed more than 60 days from the date of the original transaction.

Detail Report of Budget Performance:

The Detail Report of Budget Performance is a management report designed to provide financial information for each fund and responsibility center. The report provides information for each pay event posted during the month. Beginning and ending balances, as well as total monthly activity, are provided for each account. Details supporting the payroll transactions can be found on the Employee Payroll Summary by Organization report. For additional information on the Summary Report of Budget Performance, refer to the Budget Performance Reports Manual, issued by the Comptroller's Office.

Information provided on the Detail Report of Budget Performance is described below:

Beginning Balance:

The sum of all transactions posted to the account from the beginning of the fiscal year to the opening date on the report.

Pay Events:

Each monthly, biweekly and adjustment pay event which occurred during the month under report is summarized and reported.

Monthly Totals:

The total of all payroll transactions posted to the account for the month under report. This amount must equal the Account Total, Total Amount column, of the Employee Payroll Summary by Organization report.

Ending Balance:

The total of all transactions for the account from the beginning of the fiscal year to the end of the month under report. This amount must equal the FYTD Total, Total Amount column, of the Employee Payroll Summary by Organization report.

Summary Report of Budget Performance:

The Summary Report of Budget Performance provides an at-a-glance summary of financial activity. Current month and year-to-date financial activity is reported. In addition, the summary report provides prior year data for comparison. Details supporting the summary transactions can be found on the Detail Report of Budget Performance, and for salary and wage accounts, on the Employee Payroll Summary by Organization report. For additional information on the Summary Report of Budget Performance, refer to the Budget Performance Reports Manual, issued by the Comptroller's Office.

Information provided on the Detail Report of Budget Performance is described below:

This Month:

The total of all monthly, biweekly and adjustment pay events posted to the account during the month. This amount must equal the Account Total, Total Amount column, of the Employee Payroll Summary by Organization report.

This Year to Date:

The total of all payroll transactions posted to the account since July 1 of the current fiscal year. This amount must equal the FYTD Total, Total Amount column, of the Employee Payroll Summary by Organization report.

Last Year to Date:

The total of all payroll transactions posted to the account from July 1 of the prior fiscal year through the end of the same period of the prior year.

Budget:

The amount allocated for expenditure for the account for the fiscal year.

Balance/Deficit:

The unexpended balance of budgeted funds for the account. An overexpenditure of budget funds will result in a deficit.

The Effort Certification Report is issued every six months to principal investigators of sponsored research projects to assure that the effort devoted matches the compensated effort. A separate report is produced for each sponsored project. After review, the report is signed by the principal investigator (or officially designated representative) and returned to Payroll Accounting.

Principal investigators must certify the effort reported represents an accurate distribution of effort and note any corrections. The amounts reported should be reconciled to the Employee Payroll Summary by Organization report (NHRSDST). Signed reports must be returned within 30 days to:

Payroll Accounting 2100 M Street, NW Suite 310

Questions regarding Effort Certification Reports should be directed to Payroll Accounting at (202) 994-9363.

Last Update : December 30, 2003