PR Error Report

OSCOPC FC710-4 PR TO NCAS ERRORS for the P region
OSCOPF FC710-4 PR TO NCAS ERRORS for the NC23 region

It is possible to have an individual's pay processed in the Central Payroll system under a specific Unit Number (agency number) but coded to an entirely different agency in the Salary Distribution (company/account/center). In fact, this is very common in situations where an employee has transferred from one agency to another with an effective date other than a payment period ending date. If the Salary Distribution is not appropriate for the processing unit, then there will be a difference in the amount of the NCAS payroll interface transactions posted for the agency and the amount of the agency's actual payroll costs.

The report listed above will identify all NCAS payroll interface transactions that have been created for the wrong payroll unit or agency. The report versions represent each payroll interface run that posted from 12/11/2000 to the current date.

Since no electronic payroll interface records are available prior to the 12/11/2000 payroll posting date, a manual reproduction of the error report in a Word document format is available for all payrolls processed prior to 12/11/2000 that contained errors.

Click a link below to view the appropriate payroll cycle:

• For Payroll Date 10/27/00
• For Payroll Date 11/15/00
• For Payroll Date 11/22/00

Since the Salary Distribution becomes the accounting distribution in the NCAS, these payroll interface transactions will be posted to the agencies represented by the Salary Distribution. This will result in the Department of Administration's payroll expenditures and the balance in their payroll interface clearing account to be understated. The opposite will be true for the Office of the Auditor and DHHS. Their payroll costs will be overstated, as will the balance in their payroll interface clearing account.

This discrepancy must be corrected for all three agencies with the creation and entry of a BC journal voucher. The Department of Administration will need to journalize the employment expenses, recording costs against the correct accounting distributions with an offset to the payroll interface clearing account. The Office of the State Auditor and DHHS will also prepare a journal voucher, reversing the employment costs (or suspense account balance, if appropriate) with a corresponding offset to the payroll interface clearing account.

The exception to the procedures listed above relates to discrepancies in the assignment of October bonus costs for transferring employees. In October 2000, employees that transferred from one state agency to another had their bonus costs reported on their current employer's payroll register and the Central Payroll Cash Requisition report also charged the current employing agency for the bonus costs. The accounting distributions to which the bonus costs were expensed in the NCAS, however, were coded to the previous employing agency.

Per the State Personnel Office, the October bonus should be charged to the agency to which the employee reported on October 1, 2000.

An example of a common discrepancy follows:

An employee transferred from OSC to DHHS effective October 5, 2000. The employee was reported on DHHS's payroll register, and Central Payroll billed DHHS the cost of the bonus. Both the payroll register and cash requisition report for DHHS had OSC's salary distribution and budget code on it. Because the employee was reporting to OSC on October 1, the payroll bonus costs belong to OSC. To remedy the error, OSC should reimburse DHHS for the costs related to the bonus. Both agencies should record the cash transfer against the payroll clearing account.

Another example would be:

An employee transferred from OSC to DHHS effective October 1, 2000. The employee was reported on DHHS's payroll register, and Central Payroll billed DHHS the cost of the bonus. Both the payroll register and cash requisition report for DHHS had OSC's salary distribution and budget code on it. Because the employee was reporting to DHHS on October 1, the payroll bonus costs belong to DHHS. To correct the payroll interface transactions, OSC should prepare a journal voucher that reverses the bonus costs with an offset to their payroll clearing account. DHHS should prepare a journal voucher to record the bonus costs, keying the offset to the payroll clearing account.