Office of the Controller Payroll Division

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Office of the Controller Payroll Division

• Payroll Suspense Training

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Responsibilities of the Payroll Division

• Payroll Operations
• Ensures that University faculty, staff and
  students are accurately paid and on a timely
  basis.
• Accounts for all payment of wages, payments
  processed, reports to taxing authorities, pension
  carriers, and other payroll related vendors.
• Handles overpay recoveries, stop payments and
  other inquiries regarding earnings, deductions or
  taxes.
• Issues W-2 and 1042s tax statements to all
  University employees.
• Payroll Accounting
• Responsible for the distribution of salary,
  annuity and stipend charges for about 25,000
  employees to appropriate FAS accounts.

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Systems Used

• Payroll System People_at_Columbia (Implemented
  October 2004)
• Used by the Human Resources and Payroll
  Departments to track personnel, benefits and
  payroll information for employees
• Calculates gross and net pay for various types of
  payments (regular payroll, ad comp, stipend,
  overtime, etc.)
• Sends instructions to the bank to generate
  payment (net pay)
• Feeds all payment (gross pay) information to the
  Labor Distribution System
• Labor Distribution System (Implemented 1983)
• Distributes employees gross pay across specified
  FAS accounts
• Interaction with other University Administrative
  Systems and forms (see next slide)

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Forms and their function
WebSAF RG
Paper SAF
WebSAF Ad Comp
PaperSAF (Ad Comp)
SIS (stipend Payment)
People_at_Columbia
LDS
PAF
FAS
Paper Time Entry
FFE Time Entry
Inputs Instructions to generate payment
Inputs Instructions to charge FAS account/subcode
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What to Remember

• All payments made in PAC will be fed to the LDS
• All payments fed to LDS will be matched with
  accounting information
• Each payment will look for an Account Profile
  or Account Distribution which gives the payment
  its unique accounting information (FAS Account
  and Subcode)
• Payments need to find an exact match for the
  following criteria (SS, pay period, earnings
  code)
• Payments that cant find an Account Profile
  will be matched with a suspense account based on
  the employees home department
• All information will be sent from LDS to FAS

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Labor Distribution System (LDS)

• Overview of the System
• The Employee Account Profile

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Labor Distribution System (LDS)

• The functions of the Labor Distribution system
  include
• Allocating salary expenses from the payroll
  system to the appropriate accounts in the
  Financial Accounting System (FAS)
• Generating and allocating fringe expense charges
  (based on transaction subcodes)
• Providing Departments with reports for managing
  payroll charges and effort reporting

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The LDS Employee Account Profile

• The record of an employees salary accounting
  history is maintained in LDS by means of the
  account profile
• Separate records are maintained for each earning
  type (regular, additional compensation, overtime,
  etc.)
• The Employee Account Profile contains
• Employee Name, SS , Pay Frequency,
  Administrative Department
• Payment Earn Code
• Funding start and end dates
• FAS account number and subcode

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How is an Account Profile Created?

• Processing a WebSAF (preferred method)
• Submitting a Paper SAF (in certain unique
  circumstances)

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When is an Account Profile Created?

• New Hires
• Paper SAF is not accepted for New Hires
• Department creates the Account Profile through
  WebSAF 5 days after the Mail Close Date of the
  new hires first pay period (see Pay Period
  Calendar)
• Current Employee changes position which changes
  pay period (Weekly to Bi-weekly, Weekly to
  Monthly)
• Submitting an SAF/WebSAF to establish new account
  profile

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What about people who dont have an Account
Profile?

• Account distribution instructions must be set up
  separately for each pay period
• Casual Employee
• Department creates the Account Distribution
  through the FFE Time Entry module or on Time
  Entry form for each pay period
• For paper Time Entry form
• HRPC enters hours/rate and account number into
  payroll system to generate payment and accounting
  information in LDS

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What about Fellowships/Stipends?

• Some Fellowships/Stipends are set up in
  PeopleSoft with an Earn Type that the labor
  system recognizes as RG
• These can be set up in WebSAF with account
  profiles
• Others (S99, STI) need to be done manually (Paper
  SAF)
• Either wait until it hits suspense to see what
  earn type it was coded with or submit a WebSAF
  upfront and see if it prevents suspense

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How is an Account Profile continued?

• Annual Recertification process
• Automatic system generated annual recertification
  happens when
• There is no change in the FAS accounts
• The End of Funding Date for all non-project
  accounts is June 30
• Manual Recertification (must submit a new SAF)
• The End of Funding Date for any account is before
  June 30
• The employee is paid from a government grant and
  the End of Funding Date is June 30

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How is an Account Profile changed?

• Use WebSAF to make the following changes
• Change in the FAS account(s) being charged
• Change in of salary being distributed among the
  FAS accounts for the specified period
• Change in Effort Reporting
• NOT used to change Pay/Salary Amount (must submit
  a new PAF for changes in pay rate)

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Payroll Suspense

• Common Causes
• Preventing

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Payroll Suspense Common Causes and Steps to
Correct

• A SAF has not been submitted for the employee or
  Paper SAF has not been processed
• No FAS account was listed on the Time Entry for a
  casual employee (or not picked up by HRPC Data
  Entry)
• WebSAF or PAT form can be used to clear
• Highlight accounting information on paper Time
  Entry so that it will be pick up by data
  processing

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Payroll Suspense Common Causes and Steps to
Correct

• The End Date on the current SAF has expired for
  any or all of the FAS accounts.
• Run WebSAF Report Suspense Warning for SAFs
  that will expire during current or future month
• If any are for current/continuing employees the
  payments will/have fallen into suspense
• If employment continues, a new WebSAF must be
  submitted to cover period starting where the last
  SAF left off

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Payroll Suspense Common Causes and Steps to
Correct

• The period (Distribution Start Date to End Date)
  on the SAF covers the dates the employee worked
  instead of the period during which the employee
  was paid

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Payroll Suspense Common Causes and Steps to
Correct

• The SAF was set up with an End Date which is
  AFTER the FAS account end date
• The project account has not been established
  because the award documentation hasnt been
  received
• Please work with Research Administration to set
  up an account under a Guarantee Letter

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Payroll Suspense

• Departmental Tools for Clearing Transactions
• Clearing transactions using WebSAF
• Clearing transactions using Paper SAF
• Clearing transactions using the PAT form

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Payroll Suspense - Tools

• Reports (paper)
• PAD Detail and Summary Reports
• Forms and Systems
• Paper SAF, Payroll Account Transfer (PAT) form
• WebSAF (RGEffort and Ad Comp Modules)
• System Queries
• DARTS (Must have PAD access flag to view payroll
  information)
• Payroll Detail On-line interactive PAD
• Employee Information/Employee Report
• FFE Payroll Suspense Report

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Monthly Review Process

• To identify transactions in suspense
• Review PAD Detail Report, or
• Review DARTS (run Payroll Detail Report for
  Departmental Suspense account - usually 2-XXX95,
  where XXX is the Department )
• Can run this report at any time during the month,
  you do not need to wait until month end
• Use FFE Suspense Report only to
• Determine why a transaction ended up in suspense
• Verify the Earn Type that the transaction was
  coded under
• Determine the pay period of the suspense
  transaction

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FFE Suspense Report (Reason Codes)

• NO PROFILE/SAF FOR DATES
• Although the employee was paid, there was no
  Account Profile that covered the pay period
• CHARGE AFTER FAS END DATE
• Will list FAS account that has ended
• ACCOUNT IS FROZEN IN FAS
• EMPL NOT FULLY FUNDED ON LDS
• Employees salary is charged to more than one
  account and the end date of one or more accounts
  has passed.
• NO PROFILE THIS EARN TYPE
• Generally a processing error or system error
• Most often Payroll Accounting is responsible for
  clearing these

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What info is needed to clear

• Employee ID
• To create WebSAF need SS
• For paper SAF need to have the employees SS and
  check digit
• Earn Type, Pay Period
• FAS account and proper subcode (See Payroll site)
• Please make sure that transfer of salary charges
  will not cause overdrafts on accounts, these will
  have to be cleared too
• Make sure FAS account is still valid

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WebSAF When to Use

• For suspense items with the following
  characteristics
• Earn Type on PAD or FFE Suspense Report RG
• You are the Employees Administrative Department
• Many Stipends/Fellowships can now be processed
  via WebSAF (earn code must be RG)

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WebSAF Clearing Suspense, Required Fields

• Must either use Salary/Amount combination or
  Percent field
• Labor System does not use/recognize the Salary
  or Amount fields in WebSAF
• Notice that in order to enter an Amount, you must
  enter a Salary
• Salary represents 100 of what is to be
  distributed during the period
• Amount represents of the total (Salary) amount
  that is to be distributed to specific accounts
• Wrong Salary amount will have no effect on the
  payment

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WebSAF Clearing Suspense, Required Fields

• For Sponsored Project Accounts over 30-90 days
  automatic request for reason for transfer will
  appear in system
• Be as detailed as possible in the notes section
  as to why exception should be granted
• Already have approval from the agency, indicate
  that you are faxing/e-mailing to Carl Sparano for
  his review

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Salary Transfers Beyond 90 Daysfor Sponsored
Project Accounts

• Requests for Salary Cost Transfers for periods
  beyond 90 days will not be approved unless there
  are extenuating circumstances that would clearly
  warrant the cost transfer and there is sufficient
  justification that would support a compliance
  test, for example
• Late receipt of an award/extension and/or account
  setup (followed by an immediate cost transfer)
  or,
• Approval of the salary transfer by the sponsor.
• You should not create WEBSAFs or submit paper
  PATs to the Controllers Office for processing
  unless the above circumstances are met, as they
  will be routinely rejected.
• The unnecessary processing of non-compliant
  salary cost transfer requests is a waste of
  already constrained staffing resources in your
  office as well as ours.
• If you have any questions, please call Carl
  Sparano at 41049.

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Reviewing Status of open WebSAF Transactions
periodically

• The Process SAF tab can be used to determine
  the status of open items
• Listing Prior Authorizations and
• Additional Required Authorizations (Other Dept,
  Dept. Admin)

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Reviewing Status of open WebSAF Transactions
periodically

• Review open items periodically to determine if
  you should contact the additional authorizers (at
  this point, there is no automatic reminder sent
  to next approval level)
• SAFs with foreign FAS accounts (accounts
  belonging to another department) will be routed
  to that department for approval

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Review WebSAF Archived Reports

• After transactions are submitted to labor, they
  can be reviewed in the Reports tab.
• Review all archived transactions periodically.
• This is the only way to determine what has been
  accepted and what has been rejected by Labor
• Accepted Items that were processed to clear
  suspense should still be verified in DARTS to
  make sure transaction cleared suspense
• If not, please contact Labor Accounting for
  assistance

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Review WebSAF Archived Reports

• Review all Warnings on accepted transactions
  (Under Error/Warning section of the WebSAF).
• These Warnings will cause future suspense if not
  corrected
• ACCT END OF FUNDING AFTER FAS END DATE
• ACCT BEGIN OF FUNDING BEFORE FAS BEGIN DATE

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Review WebSAF Archived Reports

• Rejected items should be reviewed to determine
  why they were rejected (can be rejected in whole
  or in part)

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Review WebSAF Archived Reports

• Rejected Items
• Reviewing LDS/Status Section of WebSAF will show
  what part of the SAF was rejected
• Reviewing the Errors under Error/Warning section
  will indicate the reason for the rejection
• GAP IN FUNDING/DUPLICATE ACCOUNT
• INVALID SUB LEDGER/FAS DATE ERROR ON RETRO ACCT
• Suspense occurred when FAS account ended
• Account was subsequently extended
• But FAS only reflects extension going forward,
  not for any previous months
• Month(s) that suspense occurred in still
  reflecting an expired account

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Paper SAF
Go to HR Website TIG for information on how
to fill out.
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When to use paper SAF

• When Earn Type listed on PAD or Monthly Suspense
  Account Report is anything other than RG (some
  Ad Comp Earn Types, Stipends with S99 or STI)
• When Employee is administered by a department
  other than your own
• When the Suspense relates to a previous
  appointment/position (i.e. employee changed from
  weekly to monthly payroll)

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Paper SAF Required Fields

• Must enter the employees check digit
• Must enter the proper pay period (not just days
  worked)
• GET FROM TIG (found on HR site)

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Paper SAF Processing Time

• From now until YE, fax all paper SAFs to Payroll
  Accounting at 212-851-2901 and indicate on the
  coversheet
• TO CLEAR PAYROLL SUSPENSE
• Contact Name and phone number
• Department Number and Suspense Account Number
• If all information is correct, there will be a 5
  day turn around time (based on volume may
  adjust)
• If in 5 business days, you dont see the
  transaction cleared in DARTS, e-mail
  payroll_at_columbia.edu
• Please do not fax duplicate copies

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PAT FORM

• When to use

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Payroll Account Transfer (PAT) Form

• To correct mischarged accounts for Casual
  Employee pay charges
• Cannot be used for Current Year for monthly,
  biweekly or weekly employees (use WebSAF for
  this)
• For form, go to Finance Division Forms Library on
  web

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Year End Closing

• All Payroll Suspense Accounts must be at Zero at
  the end of the June Adjustment Period

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Closing Assistance

• Labor Accounting will assist departments in
  clearing suspense
• Provide Payroll with information to clear
  suspense (Paper SAFs already completed or
  started, PAD reports, FFE reports, Print out of
  rejected WebSAF)

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For Training

• Try to clear as much suspense as possible next
  week using WebSAF
• If you need help or have never used WebSAF
  before, attend WebSAF training session
• For info and sign-up, go to
  http//finance.columbia.edu/hr/training/UsingWebSA
  F.html

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Contacts

• For questions about individuals charges in
  Suspense
• Morningside 212-851-2842) or payroll_at_columbia.edu
  
• Health Science Lenny Ruiz
• To report technical problems with WebSAF
• saftech_at_cuvmc.ais.columbia.edu
• To report problems with individual transactions
  or transaction types within WebSAF
• Contact saftech_at_columbia.edu

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• Thank you!