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 E - ACCESS & SECURITY

E3.0 ACCOUNTABILITY


The Chancellor has delegated the accountability for the financial management of resources to the functional units on campus. This accountability is fundamental to the internal controls that underlie the on-line financial systems, including the Personnel/Payroll system.

The following are several general principles of accountability:

E3.1 Separation of Duties

The design of the Personnel/Payroll System includes features that help to insure that appropriate internal financial controls are maintained. First, it is not possible for an employee to update his/her own record. Second, the PAN post-audit notification review process provides a mandatory review of transactions that have financial impact for the department.

Additionally, separation of duties is achieved by the requirement for a unit to assign separate individuals to the roles of primary preparer and reviewer, and to assign at least one other person to the role of back-up preparer/reviewer.

To ensure separation of duties, the Chief Administrative/Financial Officer must designate a:

All preparers and reviewers must have the necessary knowledge and sufficient authority to process transactions in the on-line systems. Sufficient authority means that a preparer can disallow a transaction and a reviewer can question a transaction without being countermanded or subject to disciplinary action.

The Business and Finance Bulletin requires additional separation of duties specifically related to payroll:

  1. An employee authorized to approve payroll transactions shall not be responsible for reviewing Distribution of Payroll Expense reports (PPP5302) or for distributing payroll checks.
  2. As a normal administrative control procedure, departments are expected to review the validity of payroll payments charged or credited to their accounts. Departments shall perform a monthly reconciliation of total salaries paid, as shown on the Distribution of Payroll Expense Report, to total salaries approved pursuant to departmental payroll/personnel records. It is essential that this reconciliation be performed in order to verify the appropriateness of pay transactions that have been submitted on the Online Payroll Time Reporting roster for which PAN notices have not been generated (i.e. Roster transactions).
  3. To assure that the payroll charges are reviewed, departments are expected to establish necessary internal control procedures. A responsible staff member (who does not distribute paychecks, does not prepare or review EDB transactions, and does not authorize time reporting documents) shall be assigned this reconciliation task and shall document that the monthly review has been performed. It is recommended that the person responsible for the monthly review of the PPP5302 sign and date the Distribution of Payroll Expense Reports.
  4. Departments that have limited staffing which will not permit the separation of payroll duties shall be subject to periodic reviews of payroll operations by the campus internal audit staff. Such reviews will include verification of the existence of departmental employees.

E3.2 Individual Accountability

Access to the Personnel/Payroll System is approved by the department Chief Administrative/Financial Officer and then granted to individual employees by the Department Security Administrator. Preparers and reviewers are equally accountable for the correctness and appropriateness of transactions that are processed through the Personnel/Payroll System.

A Preparer must understand UCLA systems policies and the purpose of each transaction in order to:

  1. Record a complete and proper explanation of the transaction.
  2. Ensure that the proper Full Accounting Units (FAUs) are entered.
  3. Enter appropriate and accurate data into all fields on the EDB Entry/Update or Payroll Time Reporting Screens.
  4. Ensure that all FAU’s used are properly linked in the Financial system.
  5. Understand basic payroll policy and other regulatory requirements.
  6. Resolve all questions that come to mind during the completion of a transaction or are automatically raised via on-line edits and error messages.

A Reviewer must:

  1. Complete their review each day of transactions they receive via Email notification. (Transactions should be reviewed within (2) business days of receipt.) We strongly recommend that reviewers review transactions daily, especially before a check write, in order to ensure that employees receive accurate pay checks.
  2. Inspect the Email notification carefully to ensure that the Preparer properly fulfilled his/her responsibility.
  3. Review each transaction for compliance with policy and other regulatory requirements.
  4. Resolve all questions that come to mind by contacting the Preparer by telephone or Email or referencing policy or regulatory information at hand.
  5. Ensure that any questions about transactions are resolved within two business days or that the transaction is reversed until resolved.
  6. Notify the DSA if the Reviewer will be absent or is absent for two or more business days so that PAN notifications can be routed to another qualified Reviewer. Upon return, notify the DSA so the interim action can be reversed.

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