Created: 05/31/2018
Reviewed: 06/13/2019
Revised: 06/13/2019

1. Run the payroll accrual variance extract

   Run the payroll accrual variance extract

   Payroll > Utilities > Payroll Accrual Variance Extract > Extract

   

   Review the Accrual Overview document for more information about the Payroll Accrual Variance Extract process steps.

   It is recommended to balance accruals monthly to help identify and correct any errors. Use the Payroll > Utilities > Payroll Accrual Variance Extract > Extract to assist you in this process.

   • Use the Extract tab to run the extract and extract payroll accrual variances.
   • Use the Reports tab to review and verify any extracted payroll variances.
   • Use the Post To Master/Interface To Finance tab to post valid variances and interface to Finance if needed.

2. Generate a user-created report.

   Generate a user-created report

   Payroll > Reports > User Created Reports

   

   Use the following parameters to generate a user-created report:

   • Active Employees Only
   • Employee Nbr
   • First Name
   • Last Name
   • Remaining Payments
   • Contract Balance
   • Pay Rate
   • Accrual Code
   • Accrual Rate

   
   Save the report in Excel to allow data to be manipulated.

3. Perform Excel file maintenance.

   Perform Excel file maintenance

   Modify the Excel file.

   • Sort the file by Accrual Cd, and then by Last Name.
   • Arrange the order of columns as follows: Employee Nbr, First Name, Last Name, Accrual Code, Accrual Rate, Remaining Payments, Pay Rate, and Contract Balance
   • Insert a new column (Total Pay Remaining) between the Pay Rate and the Contract Balance columns. And, then in this column (Column H), insert the following formula: Job Remaining Payments (column F) x Pay Rate (column G)
   • In Column J, insert the calculation for the Difference with the following formula: Total Pay Remaining (column H) - Contract Balance (column I)

   

4. Generate the HRS3050 report for inactive employees.

   Generate the HRS3050 report for inactive employees

   Payroll > Reports > Year to Date Reports > HRS3050 - School Year To Date Report

   Generate the report with the following parameters. Print and/or save this report and review it for accuracy.

   

   

   If there are any individuals with an accrual balance displayed on this report who are no longer with the LEA, perform the Payroll > Utilities > Zero School YTD Accruals to zero out their accruals.

   

   Generate the report again with the following parameters. Print and/or save this report and review it for accuracy.

   

   Compare the Accrued Pay totals to the Total Pay Remaining column from Step 3.

   

   Note: The Accrued Pay should match the Total Pay Remaining (column H) in the Excel file.

5. Verify the differences and correct any issues.

   Verify and correct issues

   Verify the differences and correct any problems with the staff accrual payroll information so that the amounts are the same. You may have to:

   Use the Payroll > Tables > Accrual Calendars > Accrual Calendar page to:

   • Build an accrual calendar for individuals who did not have one built at the beginning of the year.
   • Correct the number of days worked in the accrual calendar.

   
   Use the Payroll > Maintenance > Staff Job/Pay Data > Job Info tab to:

   • Enter an accrual code for individuals who do not have one.
   • Enter an accrual rate for individuals who do not have one.
   • Correct the accrual rate (should be the same as the daily rate) for individuals.

   
   

   Then, use the Payroll > Utilities > Payroll Accrual Variance Extract to perform the following steps:

   • Use the Extract tab to run the accrual variance again.
   • Use the Reports tab to review and verify any differences between the spreadsheet and the variance report.
   • Correct any issues as needed.
   • Use the Post To Master/Interface To Finance tab to post valid variances and interface to Finance if needed.

   
   Generate the Payroll > Reports > Year to Date Reports > HRS3050 - School Year To Date Report again from Step 4 and verify that it matches the estimate from Step 3.

6. Generate the HRS3550 - School YTD Accrual Payroll Account Distribution Report

   Generate the HRS3550 Report

   Payroll > Reports > Year To Date Reports > HRS3550 - School YTD Accrual Payroll Account Distr

   After the estimate from the Excel file (Step 3) and the HRS3050 report (Step 4) match, generate the report with the following parameters:

   

   This report will assist you as you balance to Finance in the following step.

7. Run a general ledger inquiry.

   Run a general ledger inquiry

   Finance > Inquiry > General Ledger Inquiry > General Ledger Account Summary

   When considering potential journal entries to be made later in this step, use the following chart for reference.

   Note: This chart derives from the Payroll Automatic Posting Default section on the Finance > Tables > District Finance Options > Clearing Fund Maintenance tab.

   General Ledger Inquiry Report	School YTD Report	Expenditure Object Code
   216X	Accrued Wages	6119 or 6129
   221X.11	Accrued Federal Grant Deposit	6146
   221X.12	Accrued Federal Grant Care	6146
   221X.14	Accrued Employer FICA/Medicare	6141
   221X.15	Accrued Employer Unemployment Tax	6145
   221X.16	Accrued Health Insurance Contribution (Emplr Health Insurance Accrued + TEA Health Ins Accrued)	6142
   221X.17	Accrued Employer 457 Contribution	6149
   221X.18	Accrued Employer Annuity Contribution	6149
   221X.19	Accrued Employer TRS Care Contribution	6146
   221X.20	Accrued Employer Dependent Care	6149
   221X.21	Accrued Employer Miscellaneous Deduction Contribution	6149

   Run an inquiry on the 216X and 221X accounts from Finance and compare the balances to the Payroll > Reports > Year To Date Reports > HRS3550 - School YTD Accrual Payroll Account Distribution Journal.

   This inquiry can also be run in Purchasing.

   

   

   If there is a difference in any of the funds, a journal entry needs to be made to balance the general ledger to the HRS3550 - School YTD Accrual Payroll Account Distribution Journal.

   Compare the HRS3550 report totals to the General Ledger Inquiry reports.
   Review the following example entry:

   Account Code	Debit	Credit
   199-00-2161-00-000-X-00-000		$2,696.98
   199-11-6119-00-001-X-11-000	$2,696.98

   This is the difference between the two amounts. The entry has to make the general ledger match the HRS3550 - School YTD Accrual Payroll Account Distribution Journal.

   

   

   If there is a difference in any of the funds such as in the example shown below, a journal entry will need to be made to balance the general ledger to the HRS3550 - School YTD Accrual Payroll Account Distribution Journal.
   
   Review the following example entry:

   

   Note: Be sure to keep a clean final copy of both of the HRS3550 reports for the auditor. These reports cannot be recreated after the July and August payrolls are processed.