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

D1.5 Committed Salary Expenditure Report (CSER) - PPP5441

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

The CSER is produced once a month as part of the month end reporting process. The CSER is run after the last pay compute of the monthly payroll cycle and before the General Ledger is run. It projects salary and benefits costs by Full Accounting Unit and their subdivisions – cost centers and project codes - and creates memo liens which are passed to the General Ledger.

Within each Sub account, actual salary and benefits costs, committed salary and benefits costs and projected salary and benefits costs are listed by employee name. Commitments of salary and benefits cost, totaled by Sub account, are entered into the General Ledger as memo liens. These memo liens are reflected as M9 type entries in the General Ledger. CSERs are available on Document Direct-RDS.  NoteIn cases where there are two or more EDB extract records, from different EDB distributions, which are consolidated in the PPP5441 based on common Employee ID number, title code and DOS code, the Begin/End Date information is flagged with an asterisk.

A separate report page is created for each Sub account of each FAU, including Sub accounts for each project code. Since project codes are summed up under the appropriate FAU in the General Ledger, project code CSER totals must be summed up with all other CSER totals for that FAU in order to reconcile with the General Ledger.

The CSER addresses the University’s continuing need for prudent financial management and accountability. It can be reconciled with the current month’s PPP5302, the previous month’s General Ledger and the current month’s General Ledger. The CSER provides information regarding actual salary and benefits costs accumulated prior to the current month, salaries and benefits costs for the current month and future commitments of those costs. Information is derived from the Employee Database (EDB), the General Ledger and the Distribution of Payroll Expense to produce the CSER. On the basis of this information, CSER provides for the establishment of memo liens on the General Ledger for the committed salary and benefits costs that it has calculated.

In each subsequent month, as actual costs for the current month are posted, the memo lien created from the prior month is reversed and a new memo lien is established, based on current information for the shorter span of time remaining in the Fiscal Year. For contract and grant funds, the memo lien spans fiscal years. For each FAU, the CSER displays the projected total reporting period salary/benefits costs. The CSER extracts from the FS tables whether the appropriations and expenditures are based on the UC Fiscal Year to Date or on the Incept to Date for contracts and grants.

For the use of the fund manager, the CSER also displays projected costs. These costs are the sum of cumulative costs plus the current month actual costs plus the calculated committed costs. When these total projected costs exceed the appropriation for the FAU, an overdraft condition is identified.

CSER provides information for selected DOS codes and all affected FAUs. For contracts and grants, the committed expense period covered for each distribution is the shortest of the following: the length of the salary distribution recorded on the EDB; the closing date of the FAU or three fiscal years. (The commitments for contracts and grants may cover the period from July 1 of that year to June 30 of the third fiscal year.) For other FAUs, such as 19900 funds, the committed expense period covered is either the end of the salary distribution recorded on the EDB or the end of the current fiscal year. The fiscal year data covered by the CSER begin with July 1 of that year.

The CSER provides detail, summary and projection information:

Certain classes of salaries and benefits are not included in the commitment portion of the report, although cumulative and actual costs are recorded. It is necessary to keep this in mind when reconciling the data provided in the CSER with what appears in the General Ledger.

CSERs and associated commitments are not produced for subs 5 and 7. Subs 5 and 7 are used more often for non-payroll expenditures than they are for payroll expenditures. If CSERs were produced for those subs, some pages would include data for both non-payroll and payroll expenditures. The majority of sub 5 and 7 reports would contain data only on non-payroll expense. For this reason, payroll activity in subs 5 and 7 is completely excluded from the CSER process and payroll liens are not generated. In addition, CSERs and associated commitments (memo liens) are not produced for FAUs with Work Study fund numbers.

Actual expenditures for employees with variable percent time appointments are displayed on the CSER. However, there are no projected commitments for these appointments and no memo liens on the General Ledger for them because the projections would not be accurate for employees who are scheduled to work variable hours each month.

Actual expenditures for all DOS codes are displayed on the CSER. However, there are no projections of commitments or memo liens for DOS codes where the type of payment is not predictable, such as for overtime or incentive award pay.

Actual benefits expenditures for 19900, 19914, 19916, 19924 and 20000 funds are displayed on the CSER. However, commitments for benefits that are funded by the central benefits pool are not recorded as a memo lien on the General Ledger. If a commitment were recorded, the sub 6 account would appear to be in overdraft because the appropriation would be less than the projection until the last month of the fiscal year.

Object codes 1940 and 8940, relating to biweekly accruals, do not appear in the CSER. In order to reconcile the CSER expenditure total and the General Ledger total, the dollar value of these object code expenditures must be factored in.

The timing of the production of the CSER and the General Ledger are such that a narrow window of opportunity exists in which additional transactions, such as Journal Entries or postings of appropriations, may impact the General Ledger’s final totals but are too late to impact the CSER. Similarly, there is a brief period in which changes in distributions on the EDB may be entered after the CSER has been processed and before the General Ledger is finalized. In these cases, the transactions are not accounted for in the memo liens posted to the General Ledger for that month. When such situations occur, it will be necessary to interpret CSER data with respect to the timing of the other transactions that impact the General Ledger. Expense transfers will appear as part of the appropriate totals as current month actual costs.

PPP5441 - Committed Salary Expenditure Report

A sample of the CSER is shown below.

PPP5441/PPP544      /0922YY		         UNIVERSITY OF CALIFORNIA -LOS ANGELES	             PAGE NO.	   001777
RETN:  SEE RPTS DISP SCHEDULE/DIST.	                     PAYROLL PROCESSING	                     RUN DATE  05/02/YY
PROCESS MONTH:     APRIL		          COMMITTED SALARY EXPENDITURE REPORT	             FISCAL YEAR: 
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ORG UNIT:	5000	DEPT CODE	352500
FAU:	4 - 660525 - AB	- 19900 -         - 1	         DEPARTMENT NAME:  PAYROLL SERVICES

COMMITTED SALARY/BENEFITS COSTS
   NAME/EMP ID	TITLE	DOS	- - - - - ACTUAL COSTS - - - - -   - - - - - COMMITTED COSTS - - - - -    PROJECTED COSTS
	                        CUMULATIVE	   CURRENT MONTH   BEG / END DATE	
	                        SALARY/BENEFITS		                               SALARY/BENEFITS    SALARY/BENEFITS
   BRUIN,A	7510	REG	     4,760.85	        4,760.85   0501YY 0630YY          9,521.70	     19,043.40
   000000001			     1,041.38	          835.08		          1,670.16	      3,546.62

	SUB-TOTAL (SALARY)	     4,760.85	        4,760.85	                  9,521.70	     19,043.40
	SUB-TOTAL (BENEFITS)	     1,041.38	          835.08	                  1,670.16	      3,546.62

GENERAL LEDGER SUMMARY - AS OF 04/30/YY
   DESCRIPTION	       OBJ	TE	TRAN NO	  PO/REF  #	DATE	APPROPRIATION	    EXPENDITURE	    COMMITMENT
	                                                                    66,055.00 CR      42,169.35	    14,282.55
   REVERSE  APR LIEN	        M9	09D11	  PAYRLIEN09	0331YY		                            14,282.55  CR
   ESTABLISH MAY LIEN		M9	10D11	  PAYRLIEN10	0430YY	                                     9,521.70

        SUBTOTALS	CURRENT MONTH		                                               4,760.85      9,521.70
	                CUMULATIVE		                            66,055.00 CR      46,930.20	     9,521.70
	                BALANCE	           9,603.10  CR

SUB ACCOUNT SUMMARY FOR  4-660525-AB   -19900          -1
       GEN LDGR CUM APPR:	                66,055.00 CR	    CUMULATIVE BENEFITS COSTS:	        1,876.46
       PROJECTED SALARY COSTS:	                56,451.90	    FUTURE BENEFIT COMMITMENTS:  	1,670.16
       ACCOUNT BALANCE:	                         9,603.10 CR 


The Headings on the CSER

PPP5441/PPP544      /0922YY		         UNIVERSITY OF CALIFORNIA -LOS ANGELES	               PAGE NO.	   001777
RETN:  SEE RPTS DISP SCHEDULE/DIST.	                     PAYROLL PROCESSING	                       RUN DATE  05/02/YY
PROCESS MONTH:     APRIL		          COMMITTED SALARY EXPENDITURE REPORT	               FISCAL YEAR: 
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ORG UNIT:	5000	DEPT CODE	352500
FAU:	4 - 660525 - AB	- 19900 -         - 1	         DEPARTMENT NAME:  PAYROLL SERVICES
1. PPP5441 – The report number derived from the program that produces the Committed Salary Expenditure Report.
2. RETN: - The Department is the Office of Record and is required to keep the report for one month.
3. PROCESS MONTH – Transactions processed during this month will be found on the report.
4. ORG UNIT – The "FS Number" for the organization that has responsibility for this account.
   
5. DEPT CODE – The "FS Number" for the department that has responsibility for this account.
6. FAU – The Full Accounting Unit number – Includes Location, Account, Cost Center, Fund, Project Code and Sub.
7. DEPARTMENT NAME – The name of the department that has responsibility for this account.
8. PAGE NUMBER – The page number of this report.
9. RUN DATE – The date that AIS ran the report.
10. FISCAL YEAR – The current UC Fiscal Year.


The Committed Salary/Benefits Cost Section of the CSER

COMMITTED SALARY/BENEFITS COSTS
   NAME/EMP ID	TITLE	DOS   - - - - - ACTUAL COSTS - - - - -    - - - - - COMMITTED COSTS - - - - -    PROJECTED COSTS
	                      CUMULATIVE	 CURRENT MONTH	  BEG / END DATE	
	                      SALARY/BENEFITS		                              SALARY/BENEFITS    SALARY/BENEFITS
   BRUIN,A	7510	REG	   4,760.85	      4,760.85	  0501YY 0630YY	        9,521.70	     19,043.40
   000000001			   1,041.38	        835.08		                1,670.16	      3,546.62

	SUB-TOTAL (SALARY)	   4,760.85	      4,760.85	                        9,521.70	     19,043.40
	SUB-TOTAL (BENEFITS)	   1,041.38	        835.08	                        1,670.16	      3,546.62
1. NAME – Employee name.
2. EMP ID – Employee I D number.
3. TITLE – Title Code.
4. DOS – DOS code on which payment is made.
5. CUMULATIVE SALARY/BENEFITS - Salary and benefit costs incurred prior to the current month.
6. CURRENT MONTH (SALARY AND BENEFITS) – Salary and benefit costs incurred in the current month.
7. BEG / END DATE - Period for which committed costs are calculated.
8. COMMITTED COSTS - SALARY AND BENEFITS - Costs which will be summarized as a Memo Lien on the General Ledger.
9. PROJECTED COSTS - SALARY / BENEFITS - Sum of cumulative, current and committed costs.
10. SUB-TOTAL (SALARY) - Sums of salary costs in category.
11. SUB-TOTAL (BENEFITS) - Sums of benefits costs in category.


The General Ledger Summary Section of the CSER

GENERAL LEDGER SUMMARY - AS OF 04/30/YY
   DESCRIPTION	       OBJ	TE	TRAN NO	  PO/REF  #	DATE	APPROPRIATION	    EXPENDITURE	    COMMITMENT
	                                                                    66,055.00 CR      42,169.35	     14,282.55
   REVERSE  APR LIEN	        M9	09D11	  PAYRLIEN09	0331YY		                             14,282.55  CR
   ESTABLISH MAY LIEN		M9	10D11	  PAYRLIEN10	0430YY	                                      9,521.70

        SUBTOTALS	CURRENT MONTH		                                               4,760.85       9,521.70
	                CUMULATIVE		                            66,055.00 CR      46,930.20	      9,521.70
	                BALANCE	           9,603.10  CR
12. REVERSE (MONTH) LIEN - Reversal of current month’s Memo Lien.
13. ESTABLISH (MONTH) LIEN - Establishment of new month’s Memo Lien.
14. OBJ - Object Code - The object code for the Memo Lien establishment and reversal is 0000. The object code is found in the General Ledger.
15. TE - Type Entry - M9 is the code used for establishing and reversing Memo Liens.
16. TRAN NO - The transaction number, taken from the General Ledger. The first two characters are for the fiscal month and the next three characters are D11.
17. PO/REF # - PAYRLIENfm (fm = fiscal month).
18. DATE - Date on which PO/REF # was generated.
19. APPROPRIATION - Taken from the General Ledger.
20. EXPENDITURE - Salary expenditures prior to the current month taken from the General Ledger.
21. COMMITMENT – Reversal of old memo lien, establishment of new memo lien.
22. SUBTOTALS CURRENT MONTH - Row shows salary Expenditure and Commitment.
23. SUBTOTALS CUMULATIVE – Row shows salary Appropriation, Expenditure (including current month) and Commitment.
24. SUBTOTALS BALANCE – Result of calculation of: Appropriation minus sum of Expenditure plus Commitment.

The Sub Account Summary Section of the CSER

SUB ACCOUNT SUMMARY FOR  4-660525-AB   -19900          -1
       GEN LDGR CUM APPR:	                66,055.00 CR	    CUMULATIVE BENEFITS COSTS:	        1,876.46
       PROJECTED SALARY COSTS:	                56,451.90	    FUTURE BENEFIT COMMITMENTS:  	1,670.16
       ACCOUNT BALANCE:	                         9,603.10 CR 
25. GEN LDGR CUM APPR – Taken from the General Ledger.
26. CUMULATIVE BENEFITS COSTS – Sum of Cumulative and Current Month benefits.
27. PROJECTED SALARY COSTS – Sum of Cumulative Expenditure and Committed salary costs.
28. FUTURE BENEFIT COMMITMENTS – Provides information for Memo Lien in General Ledger. (No Memo Lien for 19900 or 20000 benefits).
29. ACCOUNT BALANCE – General Ledger Cumulative Appropriation minus Projected Salary Costs.


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