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Payroll Accounting

Payroll Accounting

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Payroll Accounting

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  1. Payroll Accounting Sherry Warden, Accountant II/Manager OSU Payroll Services

  2. Topics for Today • Average Rates • Payroll Accounting Reports • Recasts • Reallocations

  3. Average Fringe Benefit Rates

  4. What is an Average Rate? • Charging a department for an employee’s benefits based on an established rate or percentage of an employee’s earnings. • Multiply Earnings X Benefit Rate = Dept. Charge $6,200.00 x 38.50% =$2,387.00 • Keep in mind that some earnings codes are excluded from average fringe benefit charges.

  5. Earnings that are Excluded • 132     Personal Service Contracts • 137     One-time Salary Supplements • 500     Expense Allowances • 505     Housing Allowances • 510     Automobile Allowances • 900     Legal Severance Settlements • 910     Early Retirement Payments

  6. Why use an Average Rate? • Required by the federal government. • Applies to any agency that receives in excess of $25 million from the federal government through grants and contracts. • OSU receives in excess of $25 million from the U. S. Department of Defense.

  7. Average Rates at OSU • Began using an average rate in fiscal year 2001. • Approved for 42 different average rates. • Rates encompass six different employee categories and five separate campus locations.

  8. Six Employee Classifications • Faculty • Non-Retirement Faculty • Staff • Temporary • Graduate Student • Student

  9. Determined by Benefits

  10. Five Campus Locations • OSU-Stillwater • OSU-Okmulgee • OSU-Oklahoma City • OSU-Center for Health Sciences • OSU-Tulsa

  11. In Fiscal Year 2004 • OSU-Stillwater • General University (AA & AH) • Agricultural Sciences (AB & AC) • Center for Veterinary Health Sciences (AE)

  12. How are the Rates Calculated?

  13. Also available online at www.vpaf.okstate.edu/BAM/Budget/Fringe/FringeBenefitsFY09.htm

  14. Approval Process Average Fringe Benefit Proposal

  15. HRS Screen 062 062 POSITION BUDGET SUMMARY ASSISTANT PROFESSOR SCTP SCREEN: ___ ID: 12345678 JOB: _ CODE: ___ USER: 001 FY: 11 POS: 210687 Cat/Barg Unit: CCMA EBA520 Processed: Y Override Object Code: Begin Date: 07-01-2010 Number of Pay Periods: 12 End Date: 06-30-2011 Last Liq/Lap Period: 10 Avg Ben Rt: 34.010 Feed Budget to FRS: Y Feed Encumb. to FRS: Y Budgeted Position: Y Bypass FTE Check: N Total F.T.E. Units of Work Amount Original Budget: 1.00000 157,777.80 Revised Budget: 1.00000 157,777.80 Assigned: 0.83142 157,777.80 Lapsed: 0.00000 0.00 Available: 0.16858 0.00 Liquidated: 142,000.02 Funded Budget: 157,777.80 Date of Last Activity: 04-26-2011

  16. Payroll Accounting Reports

  17. Payroll Accounting Reports • Reports are processed at month end and uploaded to e~Print. • E~Print is an online repository located at http://eprint.okstate.edu. • If you have access to HRS, you should have access to e~Print.

  18. Five Different HRS Reports FBM 092 – FRS Account Statement and Report of Transactions

  19. HRS 419 Report • Processed by account. • Gives amount paid to each employee by payroll id. • Provides detail to charges in FRS (FBM092 report). • Should be reviewed each month for accuracy.

  20. PAGE 1 OKLAHOMA A&M BOARD OF REGENTS PRODUCTION SYSTEM PGM= HRS419N CORPORATION: 001 OKLAHOMA STATE UNIVERSITY DATE= 01/26/05 REPORT OF DETAIL PAYROLL ACCOUNTING TRANSACTIONS TIME= 11.03.42 FOR THE MONTH ENDING 01/31/2005 DEPT: AA D0406 PAYROLL PROCESSING SECTION ACCOUNT: AA-1-23456 DISNEYWORLD CODE NAME EMP ID NUMBER ID AMOUNT HOURS ---- ------------ ----------- -------- ---- ----------- --------- 2220 DUCK,DAISY 444-44-444 444444 1R07 3,573.00 173.33 2400 MOUSE,MICKEY 333-33-333 333333 4R12 734.40 80.00 MOUSE,MICKEY 333-33-333 333333 4R13 734.40 80.00 MOUSE,MICKEY 333-33-333 333333 4R14 734.40 80.00 2400 CLASSIFIED REGULAR 2,203.20 240.00 2460 DUCK,DONALD 111-11-111 111222 4R12 186.88 32.50 MOUSE,MINNIE 222-22-222 111222 4R12 215.25 41.00 ***PAYROLL 4R12 SUBTOTAL*** 402.13 73.50 MOUSE,MINNIE 222-22-222 111222 4R13 126.00 24.00 DUCK,DONALD 111-11-111 111111 4R14 19.50 26.00 MOUSE,MINNIE 222-22-222 111222 4R14 288.75 55.00 ***PAYROLL 4R14 SUBTOTAL*** 308.25 81.00 2460 NON-WORKSTDY STUDENT 836.38 178.50 2700 DUCK,DAISY 444-44-444 444444 1R07 1,196.59 .00 DUCK,DONALD 111-11-111 111222 4R12 3.02 .00 MOUSE,MICKEY 333-33-333 333333 4R12 245.94 .00 MOUSE,MINNIE 222-22-222 111222 4R12 3.48 .00 ***PAYROLL 4R12 SUBTOTAL*** 252.44 .00 MOUSE,MICKEY 333-33-333 333333 4R13 245.94 .00 MOUSE,MINNIE 222-22-222 111222 4R13 2.04 .00 ***PAYROLL 4R13 SUBTOTAL*** 247.98 .00 DUCK,DONALD 111-11-111 111111 4R14 .31 .00 MOUSE,MICKEY 333-33-333 333333 4R14 245.94 .00 MOUSE,MINNIE 222-22-222 111222 4R14 4.67 .00 ***PAYROLL 4R14 SUBTOTAL*** 250.92 .00 2700 FRINGE BENEFIT CONTL 1,947.93 .00 TOTAL AA-1-23456 8,560.51 591.83

  21. DATE RUN 02/25/05 OKLAHOMA A&M BOARD OF REGENTS SYSTEM REPORT PAGE 4931 TIME RUN 10:10:56 FINANCIAL RECORDS SYSTEM PROGRAM ID FBM092 FY=02 OKLAHOMA STATE UNIVERSITY - MAIN CAMPUS FBM090 - A1 ACCOUNT STATEMENT FOR 01/31/05 ACCOUNT PAGE 1 ACCT: 1-23456 DISNEYWORLD TO: W DISNEY DEPT: D0406 409 WH OBJ ---------BUDGETS--------- ------------ACTUALS----------- OPEN BALANCE PERC CODE DESCRIPTION ORIGINAL REVISED CURRENT MONTH FISCAL YEAR COMMITMENTS AVAILABLE USED 0990 BEG YR EARMARKED BAL 931.42 931.42- 0 0991 YR END BAL FORWARD 11,675.25 11,675.25- 0 0992 GEN FUND SALARY ALLO 59,779.00 59,779.00 59,779.00 100 0993 GEN FUND BEN ALLOC 21,000.69 21,000.69 100 Total Revenues 59,779.00 80,779.69 93,386.36 12,606.67- 115 2220 ADMIN - PROFESSIONAL 41,364.00 41,364.00 3,573.00 24,633.00 17,865.00 1,134.00- 102 2400 CLASSIFIED REGULAR 18,429.00 18,429.00 2,203.20 11,545.60 8,445.60 1,562.20- 108 2460 NON-WORKSTDY STUDENT 4,485.00 4,485.00 836.38 2,845.00 126.40 1,513.60 66 2499 STDT OT - SAL SAVING 4,499.00- 4,499.00- 4,499.00- 0 Salaries, Wages & Ot 59,779.00 59,779.00 6,612.58 39,023.60 26,437.00 5,681.60- 109 2700 FRINGE BENEFIT CONTL 21,000.69 1,947.93 12,161.75 8,813.47 25.47 99 Salaries & Benefits 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Total Expenses 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Account Total 8,560.51- 42,201.01 35,250.47- 6,950.54- 0 OPEN COMMITMENTS STATUS ORIGINAL LIQUIDATING ADJUST- CURRENT ACCOUNT REF. NO. DATE DESCRIPTION AMOUNT EXPENDITURES MENTS AMOUNT 1-23456-2220 P444444 07/06 POS CTL POSITION SUM 41,364.00 23,499.00- 17,865.00 1-23456-2400 P333333 07/06 POS CTL POSITION SUM 18,428.80 9,983.20- 8,445.60 1-23456-2460 P111222 07/06 POS CTL POSITION SUM 678.00 551.60- 126.40 1-23456-2700 P444444 07/06 POS CTL POSITION SUM 13,852.80 7,869.81- 5,982.99 1-23456-2700 P333333 07/06 POS CTL POSITION SUM 6,171.81 3,343.38- 2,828.43 1-23456-2700 P111222 07/06 POS CTL POSITION SUM 10.98 8.93- 2.05 ACCOUNT TOTAL 80,506.39 45,255.92- 35,250.47

  22. Five Different HRS Reports FBM 092 – Account Statement and Report of Transactions

  23. HRS 440 Report • Processed by account. • Gives monthly and fiscal year to date totals for labor and benefits. • Includes direct entries and reallocated entries.

  24. PAGE 1 SYSFOCUS OKLAHOMA A&M BOARD OF REGENTS PRODUCTION SYSTEM PGM= HRS440N CORPORATION: 001 OKLAHOMA STATE UNIVERSITY DATE= 01/26/05 LABOR DISTRIBUTION BY ACCOUNT TIME= 11.34.35 REPORT DATE 01/31/2005 DEPT: AA D0401 PAYROLL PROCESSING SECTION ACCOUNT: AA-1-23456 DISNEYWORLD |-------MONTH TO DATE------| |-----FISCAL TO DATE-----| SUBC EMPLOYEE NAME EMP ID POS NO RCD DIRECT REALLOC DIRECT REALLOC -------------------------------------------------------------------------------------------------------------------------------- 2220 DUCK,DAISY 444-44-444 444444 LBR 3,573.00 .00 24,633.00 .00 TOTAL 2220 ADMIN - PROFESSIONAL 3,573.00 .00 24,633.00 .00 2400 MOUSE,MICKEY 333-33-333 333333 LBR 2,203.20 .00 11,545.60 .00 TOTAL 2400 CLASSIFIED REGULAR 2,203.20 .00 11,545.60 .00 2460 DUCK,DONALD 111-11-111 111111 LBR 19.50 .00 19.50 .00 111222 LBR 186.88 .00 2,195.50 .00 MOUSE,MINNIE 222-22-222 111222 LBR 630.00 .00 630.00 .00 TOTAL 2460 NON-WORKSTDY STUDENT 836.38 .00 2,845.00 .00 2700 DUCK,DAISY 444-44-444 444444 BEN 1,196.59 .00 8,249.49 .00 DUCK,DONALD 111-11-111 111111 BEN .31 .00 .31 .00 111222 BEN 3.02 .00 35.42 .00 MOUSE,MICKEY 333-33-333 333333 BEN 737.82 .00 3,866.34 .00 MOUSE,MINNIE 222-22-222 111222 BEN 10.19 .00 10.19 .00 TOTAL 2700 FRINGE BENEFIT CONTL 1,947.93 .00 12,161.75 .00 ACCOUNT TOTAL 8,560.51 .00 51,185.35 .00

  25. Five Different HRS Reports FBM 092 – Account Statement and Report of Transactions

  26. HRS 444 Report • Processed by department. • Gives monthly and fiscal year to date totals for labor and benefits. • Includes actual benefit costs in addition to average benefit costs.

  27. PAGE 1 SYSFOCUS OKLAHOMA A&M BOARD OF REGENTSPRODUCTION SYSTEM PGM= HRS444N CORPORATION: 001 OKLAHOMA STATE UNIVERSITY DATE= 01/26/05 LABOR DISTRIBUTION BY DEPARTMENT TIME= 11.24.24 REPORT DATE 01/31/2005 DEPT: AA D0401 PAYROLL PROCESSING SECTION |-------------MONTH TO DATE--------------| |------------FISCAL TO DATE-------------| EMPLOYEE NAME TYP *------DIRECT-------* *-----REALLOC-----* *------DIRECT-------* *-----REALLOC----* EMP ID POS NO ACCOUNT RCD AMOUNT HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT HOURS -------------------------------------------------------------------------------------------------------------------------------- DUCK,DAISY 444-44-444 444444 AA-1-23456-2220 LBR 3,573.00 173.33 0 0 24,633.00 1,213.31 0 0 AA-1-23456-2700 BEN 1,196.59 .00 0 0 8,249.49 .00 0 0 AA-1-29800-2700 BEN -1,196.59 .00 0 0 -8,249.49 .00 0 0 AA-1-29800-2701 BEN 98.14 .00 0 0 352.22 .00 0 0 AA-1-29800-2702 BEN 581.35 .00 0 0 3,835.03 .00 0 0 AA-1-29800-2704 BEN 227.82 .00 0 0 1,495.26 .00 0 0 AA-1-29800-2706 BEN 18.92 .00 0 0 129.80 .00 0 0 AA-1-29800-2707 BEN 7.15 .00 0 0 7.15 .00 0 0 AA-1-29800-2708 BEN 19.29 .00 0 0 132.99 .00 0 0 AA-1-29800-2709 BEN 270.70 .00 0 0 1,857.91 .00 0 0 DUCK,DONALD 111-11-111 111111 AA-1-23456-2460 LBR 19.50 26.00 0 0 19.50 26.00 0 0 AA-1-23456-2700 BEN .31 .00 0 0 .31 .00 0 0 AA-1-29800-2700 BEN -.31 .00 0 0 -.31 .00 0 0 AA-1-29800-2708 BEN .10 .00 0 0 1.50 .00 0 0 111222 AA-1-23456-2460 LBR 186.88 32.50 0 0 2,195.50 384.75 0 0 AA-1-23456-2700 BEN 3.02 .00 0 0 35.42 .00 0 0 AA-1-29800-2700 BEN -3.02 .00 0 0 -35.42 .00 0 0 AA-1-29800-2708 BEN 1.00 .00 0 0 11.80 .00 0 0 MOUSE,MICKEY 333-33-333 333333 AA-1-23456-2400 LBR 2,203.20 240.00 0 0 11,545.60 1,280.00 0 0 AA-1-23456-2700 BEN 737.82 .00 0 0 3,866.34 .00 0 0 AA-1-29800-2700 BEN -737.82 .00 0 0 -3,866.34 .00 0 0 AA-1-29800-2701 BEN 155.23 .00 0 0 809.11 .00 0 0 AA-1-29800-2704 BEN 227.82 .00 0 0 1,495.26 .00 0 0 AA-1-29800-2706 BEN 8.58 .00 0 0 58.30 .00 0 0 AA-1-29800-2707 BEN 4.41 .00 0 0 6.65 .00 0 0 AA-1-29800-2708 BEN 11.88 .00 0 0 62.24 .00 0 0 AA-1-29800-2709 BEN 166.84 .00 0 0 865.70 .00 0 0

  28. Five Different HRS Reports FBM 092 – Account Statement and Report of Transactions

  29. HRS 574 Report • Processed by department. • Gives encumbered amount, liquidated amount, and remaining encumbrance for each employee by position. • Also includes changes in pay rate and labor distribution. • Often used as a budgeting tool.

  30. PAGE 1 OKLAHOMA A&M BOARD OF REGENTS PRODUCTION SYSTEM PGM= HRS574N CORPORATION: 001 OKLAHOMA STATE UNIVERSITY DATE= 02/01/05 EMPLOYEES BY POSITION FOR FISCAL YEAR 2005 TIME= 00.13.19 DEPT: AA D0401 PAYROLL PROCESSING SECTION ================================================================================================================================ CLASS CODE TITLE POS NO OSU WORKING TITLE ASSIGNMENT C DISTR ENCUMBERED LIQUIDATED REMAINING EMPLOYEE NAME EMP ID BEGIN END PAY RATE FTE A AMT/PCT ACCOUNT AMOUNT AMOUNT ENCUMBRANCE ================================================================================================================================ 5057 ADMIN SVCS MANAGER 444444 LIQUIDATION DATE = 01/31/2005 MANAGER DUCK,DAISY 444-44-444 07/01 09/30 3,447.00 1.00 E 07/01 TO 06/30 1.00000 AA-1-23456-2220 10,341.00 10,341.00 .00 10/01 06/30 3,573.00 1.00 E 07/01 TO 06/30 1.00000 AA-1-23456-2220 32,157.00 14,292.00 17,865.00 POSITION TOTAL 42,498.00 24,633.00 17,865.00 -------------------------------------------------------------------------------------------------------------------------------- 0338 ADMIN SUPP CONTRIBUTOR 333333 LIQUIDATION DATE = 01/18/2005 TECHNICIAN MOUSE,MICKEY 333-33-333 07/01 09/30 8.86 1.00 N 07/01 TO 06/30 1.00000 AA-1-23456-2400 4,607.20 4,607.20 .00 10/01 06/30 9.18 1.00 N 07/01 TO 06/30 1.00000 AA-1-23456-2400 14,320.80 5,875.20 8,445.60 POSITION TOTAL 18,928.00 10,482.40 8,445.60 -------------------------------------------------------------------------------------------------------------------------------- 1767 STUDENT EMPLOYMENT 111222 LIQUIDATION DATE = 01/18/2005 STU CLERICAL/SECR DUCK,DONALD 111-11-111 07/01 08/10 5.65 .50 N 07/01 TO 01/28 1.00000 AA-1-23456-2460 678.00 678.00 .00 08/13 12/16 5.75 .50 N 07/01 TO 01/28 1.00000 AA-1-23456-2460 2,070.00 2,070.00 .00 MOUSE,MINNIE 222-22-222 12/13 12/21 5.25 .50 N 07/01 TO 01/28 1.00000 AA-1-23456-2460 147.00 147.00 .00 01/02 01/27 5.25 .50 N 07/01 TO 01/28 1.00000 AA-1-23456-2460 378.00 273.00 105.00 01/28 05/31 5.35 .50 N 07/01 TO 01/28 1.00000 AA-1-23456-2460 21.40 .00 21.40 POSITION TOTAL 3,294.40 3,168.00 126.40 --------------------------------------------------------------------------------------------------------------------------------

  31. DATE RUN 02/25/05 OKLAHOMA A&M BOARD OF REGENTS SYSTEM REPORT PAGE 4931 TIME RUN 10:10:56 FINANCIAL RECORDS SYSTEM PROGRAM ID FBM092 FY=02 OKLAHOMA STATE UNIVERSITY - MAIN CAMPUS FBM090 - A1 ACCOUNT STATEMENT FOR 01/31/05 ACCOUNT PAGE 1 ACCT: 1-23456 DISNEYWORLD TO: W DISNEY DEPT: D0406 409 WH OBJ ---------BUDGETS--------- ------------ACTUALS----------- OPEN BALANCE PERC CODE DESCRIPTION ORIGINAL REVISED CURRENT MONTH FISCAL YEAR COMMITMENTS AVAILABLE USED 0990 BEG YR EARMARKED BAL 931.42 931.42- 0 0991 YR END BAL FORWARD 11,675.25 11,675.25- 0 0992 GEN FUND SALARY ALLO 59,779.00 59,779.00 59,779.00 100 0993 GEN FUND BEN ALLOC 21,000.69 21,000.69 100 Total Revenues 59,779.00 80,779.69 93,386.36 12,606.67- 115 2220 ADMIN - PROFESSIONAL 41,364.00 41,364.00 3,573.00 24,633.00 17,865.00 1,134.00- 102 2400 CLASSIFIED REGULAR 18,429.00 18,429.00 2,203.20 11,545.60 8,445.60 1,562.20- 108 2460 NON-WORKSTDY STUDENT 4,485.00 4,485.00 836.38 2,845.00 126.40 1,513.60 66 2499 STDT OT - SAL SAVING 4,499.00- 4,499.00- 4,499.00- 0 Salaries, Wages & Ot 59,779.00 59,779.00 6,612.58 39,023.60 26,437.00 5,681.60- 109 2700 FRINGE BENEFIT CONTL 21,000.69 1,947.93 12,161.75 8,813.47 25.47 99 Salaries & Benefits 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Total Expenses 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Account Total 8,560.51- 42,201.01 35,250.47- 6,950.54- 0 OPEN COMMITMENTS STATUS ORIGINAL LIQUIDATING ADJUST- CURRENT ACCOUNT REF. NO. DATE DESCRIPTION AMOUNT EXPENDITURES MENTS AMOUNT 1-23456-2220 P444444 07/06 POS CTL POSITION SUM 41,364.00 23,499.00- 17,865.00 1-23456-2400 P333333 07/06 POS CTL POSITION SUM 18,428.80 9,983.20- 8,445.60 1-23456-2460 P111222 07/06 POS CTL POSITION SUM 678.00 551.60- 126.40 1-23456-2700 P444444 07/06 POS CTL POSITION SUM 13,852.80 7,869.81- 5,982.99 1-23456-2700 P333333 07/06 POS CTL POSITION SUM 6,171.81 3,343.38- 2,828.43 1-23456-2700 P111222 07/06 POS CTL POSITION SUM 10.98 8.93- 2.05 ACCOUNT TOTAL 80,506.39 45,255.92- 35,250.47

  32. Five Different HRS Reports FBM 092 – Account Statement and Report of Transactions

  33. HRS 578 Report • Processed by account. • Gives encumbered amount, liquidated amount, and remaining encumbrance for each employee by position. • Does not include the names of the employees. • Provides detail to encumbrances in FRS (FBM092 report).

  34. PAGE 1 OKLAHOMA A&M BOARD OF REGENTS PRODUCTION SYSTEM PGM= HRS578N CORPORATION: 001 OKLAHOMA STATE UNIVERSITY DATE= 02/01/05 POSITIONS BY ACCOUNT FOR FISCAL YEAR 2005 TIME= 00.36.10 DEPT: AA D0401 PAYROLL PROCESSING SECTION ACCOUNT: AA-1-23456 DISNEYWORLD ================================================================================================================================ CLASS DISTRIBUTION DATES ENCUMBERED LIQUIDATED REMAINING POS NO OCC CODE CLASS TITLE START END AMOUNT AMOUNT ENCUMBRANCE ================================================================================================================================ SUBC: 2220 DESCRIPTION: ADMIN - PROFESSIONAL 444444 004 5057 ADMIN SVCS MANAGER 07/01/2004 06/30/2005 42,498.00 24,633.00 17,865.00 SUBTOTAL 42,498.00 24,633.00 17,865.00 -------------------------------------------------------------------------------------------------------------------------------- SUBC: 2400 DESCRIPTION: CLASSIFIED REGULAR 333333 004 0338 ADMIN SUPP CONTRIBUTOR 07/01/2004 06/30/2005 18,928.00 10,482.40 8,445.60 SUBTOTAL 18,928.00 10,482.40 8,445.60 -------------------------------------------------------------------------------------------------------------------------------- SUBC: 2460 DESCRIPTION: NON-WORKSTDY STUDENT 111222 004 1767 STUDENT EMPLOYMENT 07/01/2004 01/28/2005 3,294.40 3,168.00 126.40 SUBTOTAL 3,294.40 3,168.00 126.40 -------------------------------------------------------------------------------------------------------------------------------- DOLLARS TOTAL ENCUMBRANCE 64,720.40 TOTAL LIQUIDATIONS 38,283.40 TOTAL REMAINING ENCUMBRANCE 26,437.00

  35. DATE RUN 02/25/05 OKLAHOMA A&M BOARD OF REGENTS SYSTEM REPORT PAGE 4931 TIME RUN 10:10:56 FINANCIAL RECORDS SYSTEM PROGRAM ID FBM092 FY=02 OKLAHOMA STATE UNIVERSITY - MAIN CAMPUS FBM090 - A1 ACCOUNT STATEMENT FOR 01/31/05 ACCOUNT PAGE 1 ACCT: 1-23456 DISNEYWORLD TO: W DISNEY DEPT: D0406 409 WH OBJ ---------BUDGETS--------- ------------ACTUALS----------- OPEN BALANCE PERC CODE DESCRIPTION ORIGINAL REVISED CURRENT MONTH FISCAL YEAR COMMITMENTS AVAILABLE USED 0990 BEG YR EARMARKED BAL 931.42 931.42- 0 0991 YR END BAL FORWARD 11,675.25 11,675.25- 0 0992 GEN FUND SALARY ALLO 59,779.00 59,779.00 59,779.00 100 0993 GEN FUND BEN ALLOC 21,000.69 21,000.69 100 Total Revenues 59,779.00 80,779.69 93,386.36 12,606.67- 115 2220 ADMIN - PROFESSIONAL 41,364.00 41,364.00 3,573.00 24,633.00 17,865.00 1,134.00- 102 2400 CLASSIFIED REGULAR 18,429.00 18,429.00 2,203.20 11,545.60 8,445.60 1,562.20- 108 2460 NON-WORKSTDY STUDENT 4,485.00 4,485.00 836.38 2,845.00 126.40 1,513.60 66 2499 STDT OT - SAL SAVING 4,499.00- 4,499.00- 4,499.00- 0 Salaries, Wages & Ot 59,779.00 59,779.00 6,612.58 39,023.60 26,437.00 5,681.60- 109 2700 FRINGE BENEFIT CONTL 21,000.69 1,947.93 12,161.75 8,813.47 25.47 99 Salaries & Benefits 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Total Expenses 59,779.00 80,779.69 8,560.51 51,185.35 35,250.47 5,656.13- 107 Account Total 8,560.51- 42,201.01 35,250.47- 6,950.54- 0 OPEN COMMITMENTS STATUS ORIGINAL LIQUIDATING ADJUST- CURRENT ACCOUNT REF. NO. DATE DESCRIPTION AMOUNT EXPENDITURES MENTS AMOUNT 1-23456-2220 P444444 07/06 POS CTL POSITION SUM 41,364.00 23,499.00- 17,865.00 1-23456-2400 P333333 07/06 POS CTL POSITION SUM 18,428.80 9,983.20- 8,445.60 1-23456-2460 P111222 07/06 POS CTL POSITION SUM 678.00 551.60- 126.40 1-23456-2700 P444444 07/06 POS CTL POSITION SUM 13,852.80 7,869.81- 5,982.99 1-23456-2700 P333333 07/06 POS CTL POSITION SUM 6,171.81 3,343.38- 2,828.43 1-23456-2700 P111222 07/06 POS CTL POSITION SUM 10.98 8.93- 2.05 ACCOUNT TOTAL 80,506.39 45,255.92- 35,250.47

  36. Finding Reports on e~Print • Launch Internet Explorer • Type http://eprint.okstate.edu in the address field and enter • Click on the Login button • Enter your user id and tab • Enter your password and tab • Click on the down arrow and select HRS Productionas your repository

  37. Finding Reports on e~Print (cont.) • Click on Enter button • Click on the down arrow at the bottom and select OSUHRS 419 • Click on the drill icon to select month • Click on PDF to view all HRS 419 reports or click on the magnifying glass to search by account or department • Click on the back arrow and then on the word Logout

  38. Recasts

  39. What is a Recast? • FOCUS Program used to transfer labor and benefit costs from one account to another. • The costs that are recorded in labor history are reversed and posted to new accounts. • Costs are redistributed by percentage not actual dollar amount and must include all expenses for a pay period.

  40. When to use a Recast • Whenever possible; quickest and easiest method to for everyone involved. • When moving current fiscal year labor and benefit costs. • When moving overtime and special pays along with regular labor and benefit costs.

  41. Recast Example #1 • Employee (331986) was paid from AA-1-28512 on the 1R01 payroll. • Department wants to move costs to AA-1-28550. • Labor was $6200, benefits were $2152.

  42. Recast Example #2 • Employee (331986) was paid from AA-1-28512 on the 1R01-1R03 payrolls. • Department wants to move costs to AA-1-28550 and change the employee’s position no. to 331990. • Labor was $6200, benefits were $2152.

  43. Recast Example #3 • Employee (331986) paid from AA-1-28512 using on the 1R01-1R03 payroll. • Department wants to move 50% of the costs for each pay period to AA-1-28550 and 50% of the costs to AA-2-10810. • Labor was $6200, benefits were $2152.

  44. Reallocations

  45. What is a Reallocation? • Previous method used to transfer costs from one account to another. • Involves writing entries to credit the old account and debit the new account. • Entries are for specific dollar amounts not percentages.

  46. When to use a Reallocation • To move overtime or special pays without moving regular pay. • To move monthly or biweekly pay from only one account when an employee has been paid from multiple accounts. • For example, when one account is frozen or set to delete.

  47. When to use a Reallocation (cont.) • To move expenses from a prior fiscal year. • Please note the fiscal year on the form. • Pay id’s will be changed to avoid conflict with current year pay id’s: 4R01 + 26 = 4R27 for Biweekly 1R01 + 12 = 1R13 for Monthly • To move an exact amount (to the penny).