PPS MANUAL

UCLA Payroll Services

A guide on the various databases, tables, reports and security features within the Personnel Payroll System (PPS).
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:

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:

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):

01 July 04 October 07 January 10 April
02 August 05 November 08 February 11 May
03 September 06 December 09 March 12 June


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:

No. Explanation
#461 Used to adjust Benefit charges that do not clear.
#472 When Benefit charges or refunds are processed for an employee who currently has no active Account/Fund numbers, their name appears on a "Default" listing. These employer charges/refunds must be researched manually and then processed once a month using this number.
#490-495 These journals are used to process adjustments related to overpayments. When overpayments are not repaid by the employee, a journal is processed to charge the department for the overpayment.
#498-499 These are adjustments made to Health/Dental/Vision processed by the Benefits Office.
#510-530 Journals entries with these numbers reflect One Time Inter-Campus Payments. The entry will consist of a Salary charge (sub 0,1,2,5,or 7) and a corresponding Sub 6, Benefit charge.
#548-552 "Death Case" payments to beneficiaries are made using these journal numbers. Any payment made to the deceased employee that was not cashed prior to the date of death is processed via a journal. The "one month equivalent" is paid and charged to Sub 3. All other salary payments are charged to the proper Account/Fund.
#900-910 These journal numbers are used when it is necessary to clear Benefit amounts due to Invalid Accounts.


PPP5302 - Distribution of Payroll Expense Report

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


PPP5302/PPP530 /0701YY
RETN: SEE RPTS DISP SCHEDULE/DIST.
PROCESS MONTH: APRIL
UNIVERSITY OF CALIFORNIA-LOS ANGELES
PAYROLL PROCESSING
DISTRIBUTION OF PAYROLL EXPENSE
PAGE NO: 002117
RUN DATE 04/05/YY
ET MO: 0710 PG: 02117
ACCOUNT TITLE
            PAYROLL
FUND TITLE
      GENERAL FUNDS


4-660525-  -19900-PAYROL 

MAIL TO: PAYROLL
10920 WILSHIRE
141648
3565
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

346006
325005
304002
SUBACCOUNT 1
ASSISTANT,ALEXANDER
LAYOFF,LARRY
TRANSFER,TAMARA

CURRENT MONTH

PRIOR PERIOD ADJ

***DEPARTMENTAL

553817402
554305902
075901995





CHARGES

7618
4723
7617





MADE

0430YY
0430YY
0430YY





TO LED

1110
1110
1110





GER

REG
REG
REG


1.0000%
1.0000%
1.0000%


3240.00
2614.00
3775.00


3240.00
2614.00
3775.00

9629.00

.00

9629.00


U
U
U


.00
.00
.00

.00
.00
.00

247.86
199.97
288.79

519.69
193.77
288.79

5.83
3.83
5.31

29.81
24.05
34.73

12.03
12.03
12.03

319.14
221.93
291.81

1134.36
656.46
1008.36

2799.18

.00

2799.18


The Headings on the PPP 5302


PPP5302/PPP530 /0701YY
RETN: SEE RPTS DISP SCHEDULE/DIST.
PROCESS MONTH: APRIL
UNIVERSITY OF CALIFORNIA-LOS ANGELES
PAYROLL PROCESSING
DISTRIBUTION OF PAYROLL EXPENSE
PAGE NO: 002117
RUN DATE 04/05/YY
ET MO: 0710 PG: 02117
ACCOUNT TITLE
         PAYROLL
FUND TITLE
     GENERAL FUNDS


4-660525-  -19900-PAYROL 

MAIL TO: PAYROLL
10920 WILSHIRE
141648
3565

1. PPP5302 - The report number derived from the program that produces the Distribution of Payroll Expense.
2. RETN: - The Accounting Office is the Office of Record and is required to keep the PPP 5302 for 10 years. Other copies are required to be retained from 0 - 5 years depending on Contract and Grant requirements.
3. PROCESS MONTH - Transactions processed during this month will be found on report.
4. ACCOUNT TITLE - The official name of the account in the University Accounting System. If this is incorrect, or you have any questions, call General Accounting at extension 42603.
5. FUND TITLE - The official name of the fund in the University Accounting System. If this is incorrect, or you have any questions, call General Accounting at extension 42603.
6. LOCATION/ACCOUNT/COST CENTER/FUND/PROJECT - All transactions processed with this combination during the process month will be listed on this report.
7. MAIL TO - The official University name and address for the office of record (department) for this account. If this information is incorrect, contact the Chancellor's Office at extension 51763.
8. PAGE NO. - Page number used when preparing a UPAY 646 form if the PPP5302 is prior to December 1992.
9. RUN DATE - The date that AIS ran the report.
10. ET MO: PG: - The 4 character ET MONTH identifies the fiscal year and fiscal month of the report; the first two characters will indicate the fiscal year of the run and the last 2 will represent the fiscal month. The associated ET PAGE is assigned by the program and is five digits. These numbers must be used to identify the expense being transferred when processing a Payroll Expenditure Transfer.
11. DEPARTMENT NUMBER - The "FS Number" for the department that has responsibility for this account.


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)

 
PAY
RATE
A
D
J
GROSS
EARNINGS

 

P
L
A
N
RETRMNT
MATCHNG
CONTRIB
FSS/SMSP
UCLA
FEE
REM
IAPOF
3240.00   3240.00 U .00 .00
10. PAY RATE - The monthly (two decimal places) or hourly rate (four decimal places) on the pay transaction or expense transfer is shown here.
11. ADJ - The Adjustment Code is an indicator used to identify the line item as one of the following types of adjustments:
E = Expense Transfer
H = Hand-Drawn Check
O = Overpayment - the account was credited due to the processing of an overpayment.  It does not necessarily mean the overpayment has been repaid. Contact Payroll to verify.
R = Rush Check
12. GROSS EARNINGS - The amount of salary charged to the department for the employee's services during the pay period. A negative sign following the amount denotes a credit item.
13. PLAN - The Retirement Plan Code identifies the employee's retirement plan:
H = Safe Harbor/DCP Casual Plan
N = Not Eligible
P = Public Employees Retirement System (PERS)
U = University of California Retirement Plan (UCRP)
14. RETRMNT MATCHNG CONTRIB/FSS/SMSP - The amount of employer contribution to the employee's retirement plan and/or the amount of the employer contribution to the Defined Contribution Plan (DCP) for faculty with summer salaries and/or the Senior Management Severance Plan benefit amount.
15. UCLA FEE REM/IAPOF - The amount of UCLA Fee Remission for an eligible graduate student and/or the matching credit amount from the liability account to fund the benefits from an IAP award. UCLA Fee Remission charges are set up on a quarterly basis by the Graduate Division based on the amount of the award to the student.


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
16. OASDI/MEDCR - The amount of employer contribution to the Social Security Administration for eligible employees. The amount is determined by the FICA eligibility code on the EDB and the employee's eligible gross wages paid to date.
17. DENTAL/VISION/HLT/OPEB/ANNU - The combined amount of employer contributions for health insurance for employees, Postdoctoral Scholars and the annuitant. The annuitant is assessed on the salary of employees in either UCRP or PERS and funds the cost of health insurance for currently retired employees. OPEB ANNU is the "other post-employment benefits" expenses for the assessment for the dental, vision, health annuitant rate including the "other post-employment benefits" expenses for the benefits administration rate.
18. UI/GSH - Premiums for Unemployment Insurance for eligible employees and/or Graduate Student Health for eligible graduate students.
19. WC/ESP & GSPF2 - Charges include Workers Compensation  and Employee Support Programs as well as Graduate Student Partial Fee Remission 2 (GSPF2). GSPF2 covers a specified portion of certain mandatory registration and educational fees.
20. LIFE & UCNDI & OPFR - The combined amount of premiums for (1) Term Life Insurance for employees who are UCRP members, and (2) Non-industrial Disability Insurance for employees who are members of either UCRP or PERS, or (3) Office of the President mandated fee remission for eligible graduate students.
21. IAP/LEAVE - This column contains the combined charges for Vacation Leave Benefits and the Incentive Award Program (IAP) assessments.
22. TOTAL BENEFITS - The sum of all benefit expenses on the line for an employee's payment.

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.

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

003001
003002
004001









**DEPT
SUBACCOUNT 2
BIWEEKLY,BOB



CURRENT MONTH

PRIOR PERIOD ADJ

BIWEEKLY ACCR

PRIOR BIWEEKLY

CHARGES MADE TO

SALARY OBJ CODE
S&W CAR STAFF
ACCRUED S&W

810200910











ACCRUAL

GENERAL
SUB-2 1120
COSTS

4672
4673
4673











LEDGER

0617YY
0715YY
0729YY

1120
1120
1120

REG
REG
REG

045:25H
068:50H
068:50H

12900
96400
96400


58.38
660.34
660.34

1,320.68

58.38

66.03

.00

1,445.09

 
1379.06
66.03

H
H
H

.00
.00
.00

.00

.00

.00

.00
.00
.00

.00

.00

.00

.84
9.59
9.57
 

19.16
 

.84
 

.95

.00
.00
.00

.00

.00

.00

.00
.00
.00

.00

.00

.00

.25
2.77
2.77

5.54

.25

.27

.00
.00
.00

.00

.00

.00






STAFF
BWACC

.00
.00
.00

.00

.00

.00





BENEFITS
CAR 8292
BEN 8240

1.09
12.36
12.34

24.70

1.09

1.22

.00

27.01

OBJ CODE
25.79
  1.22
  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:

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
*****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:

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