Financial Miscellaneous Services Manual Payroll...

Denver Public SchoolsFinancial Services

Financial

Services Manual

Miscellaneous

Payroll Ledger

DPS – Financial Services 2 Miscellaneous Payroll Ledger

Table of Contents

Introduction .................................................................................................................................................. 3

Overtime and Extra Duty Pay .................................................................................................................... 3

Posting to Miscellaneous Payroll Excel Ledgers............................................................................................ 3

Ledger Control Page ...................................................................................................................................... 5

Ledger Control Page Column Descriptions ............................................................................................... 6

Posting Budgets into the Control Page ..................................................................................................... 7

Individual Account Ledgers ......................................................................................................................... 11

Posting to Individual Ledgers .................................................................................................................. 14

Reconciling and Troubleshooting Miscellaneous Payroll ........................................................................... 17

Reconciling Cayenta System Reports to the Ledger ............................................................................... 17

Researching ............................................................................................................................................. 18

Taking Corrective Action ......................................................................................................................... 21


Introduction The majority of the school payroll budget will be related to staff assignments for full time and part time

employees. The school payroll budget can also be comprised of funding distribution to non-assignment

accounts. These accounts are available for periodic payments to employees for:

Overtime pay

Extra duty pay

Guest teacher (substitute teacher) pay

Extra duty pay related to teacher coverage for teacher absence.

Overtime and Extra Duty Pay

Overtime and Extra Duty pay are not specific to any employee classification and you may find expenses

across several different job classifications, such as teacher, clerical, custodial, etc. Overtime is paid to

non-exempt employees at a higher rate when their work hours exceed weekly maximums for regular

pay as required by law. Extra Duty Pay or stipends are paid to employees completing specific tasks.

These payments are generated through the DPS Payroll System (Lawson).

Posting to Miscellaneous Payroll Excel Ledgers An Excel Ledger for Miscellaneous Payroll is a tool to help track the expenses and adjustments as they

occur. It is also a good reference tool to quickly identify resources available and remaining balances.

Any ledger tool, however, needs to be updated and maintained to be useful.

Each transaction charged to the school or department through the Lawson or Cayenta Systems should

be posted into this ledger. This is your Miscellaneous Payroll “checkbook”. Each month you will post

expenses as they occur either from your payroll Time Record Edit report or Payroll Field Journals. You

will also generate reports in the Cayenta System to be used in reconciling these transactions. This is

your “bank statement”.

If there is a discrepancy between the “checkbook” and the “bank statement” it is the responsibility of

the school or department to find the reason. With accurate posting and reconciling, you will have

adequate information to determine which accounts have budget available to use your resources wisely.

There are Excel Ledger Templates available on the Budget Office Website – Non-Salary, Miscellaneous

Payroll, Department, and a combination Non-Salary/Misc.Payroll for secretaries that manage both

financial areas.

In this segment of the manual, all references will be to the school’s Miscellaneous Payroll Ledger.


The Excel Ledger consists of:

Control Page – a summary of all your accounts that have budget or expenses.

Individual Account Ledgers – multiple ledgers where transactions are posted and reconciled.

The ledger summary example or Control Page is shown below in Figure 1, with column descriptions

discussed in the narrative that follows.


Ledger Control Page

Figure 1: Ledger Control Page

IMPORTANT: No new lines can be added or deleted because the linking formulas would be destroyed. Also, the "Cut and Paste" functions on this page will erase a formula. So if you would like to see your accounts in a particular order in the Control Page, list them on a separate sheet of paper in the order you would like to see them before entering.

TIP: Before you begin, save a copy of the blank spreadsheet to your hard drive. That way you will have a clean copy for next year or in case you need to begin again.


Ledger Control Page Column Descriptions

Account Number –for your school’s Account Numbers. Listed are the most commonly used accounts. You may not need all of these and can type over them. There are "Extra" lines in each category of payment type if needed to add more accounts than the generic ones listed. The account numbers are listed in both Cayenta System and Lawson System format. If adding new account numbers not listed, please enter the account number in both formats. One of the first updates to your ledger will be to replace the generic XXX with your school location number.

o Cayenta System Account Number – This format is used on your Cayenta System Reports and is provided as a reference when looking at these reports and inputting your original budget.

o Lawson Account Number – This format is used on your Lawson System Reports that will be used for the majority of your data entry.

Account Title –for the appropriate Account Title to match the account number entered. NOTE: If you change the Account Number/Account Title in the Control Page change the Account Title on the corresponding sheet tab at the bottom of each Individual Account Ledger.

Original Budget –for the Original Budget of each account listed. You can get this information from your Budget Allocation forms or by generating a Non-Full Time Payroll Report through Cayenta System.

Adjusted Budget –for any Budget Transfers, Additional Allocations (such as Fall Adjustment or Carry forward), (budgets given to cover prior year’s commitments) which have been added to the Original Budget.

Actual Amt.Total –a total of transactions from payroll and any adjustments entered through the Cayenta System.

Remaining Budget –takes the Total and subtracts it from the Adjusted Budget.

The only data entered into the Control Page is the Account Number, Account Title, and the account

Original Budget. Data for the other columns is linked to each Individual Account Ledger.


Posting Budgets into the Control Page

Once you have your account and titles set up in your ledger you can begin posting the Original Budget.

The Original Budget (Beginning Budget) can be found in your Budget Summary as displayed below in

Figure 2.

Figure 2: Budget Summary Report

At the beginning of the school year, the Adjusted Budget Column on the Cayenta System Non-Full Time

Payroll report will also contain your original budget. This may be an easier report to review for entering

your original budget, as the report is sorted by employee category and type of expense as shown in

Figure 3.

Following is a list of the object codes you may find on this report. Remember that the Miscellaneous

Payroll Ledger is only to be used for periodic payments, not assigned staff positions such as

Paraprofessionals or Long Term Substitutes or Guest Teacher in Anticipation of Long Term position.

Object Description

111 Salaries of Part Time Employee 120 Salaries of Part Time Employee – Long Term Sub 121 Salaries of Part Time Employee – Teacher Vacancy/Leave/Suspension (covered by District) 130 Overtime 150 Additional Extra Duty Pay 151 Additional Extra Duty Pay – New Teacher In Service Training (covered by District) 152 Additional Extra Duty Pay – In Building Teacher sub for Teacher


Figure 3: Non-Full Time Payroll Report


When amounts are posted into the Original Budget, they will automatically calculate to the Adjusted

Budget and Remaining Budget columns. Figure 4 illustrates the columns containing the Adjusted Budget

on the Cayenta System Non-Full Time Payroll Report and the columns to which the beginning budget

should be posted.

Figure 4: Posting Budget from Cayenta System Non-Full Time Payroll Report to Miscellaneous Payroll Ledger


Maneuvering Through Worksheets Moving from the Control Page to the Individual Ledgers is easy. One way is to double click on the “0” in

Column C on the Control Page next to the Individual Account you want to access. (You will get a

message stating that this cell is protected. Click on the "OK" button and you will be directly linked with

the appropriate ledger).

The second way is to click the Sheet Tab at the bottom of the ledger you want. Each tab has a name

that corresponds with the Account Title. (If you have changed the name of the account title on the

Control Page, you should rename the tab at the bottom of each ledger). For this example, Guest

Teachers will be selected. You could also maneuver using the Tab Scrolling buttons located on the

lower left corner of the worksheets to move back and forth within the ledger. The first and last button


will move you to the first or last worksheet. The middle buttons will move one worksheet at a time in

either direction.

To get back to the Control Page (which is highlighted in Red) you will use the Tab Scrolling buttons.

Tab Scrolling Buttons Sheet Tab

Individual Account Ledgers The Data on the Control page for the Adjusted Budget, Actual Amt Paid, and Remaining Budget will be

generated by transactions entered into the Individual Account Ledgers. You will use one ledger for each

account number you have assigned on your Control Page. Individual ledger sheets may vary from one to

the other because of the type of information that should be tracked. The Guest Teacher ledgers will

have an additional field to track the name of the Guest Teacher and the Lawson reason code for the

teacher absence. This may be useful later in sorting data for analysis if needed.

Figure 5 provides a comparative view of two different ledger types that can be reviewed in conjunction

with the data field descriptions which follow.

Guest Teacher Ledgers:

Date – date of transaction or payroll entry.

Name of Sub – The name of the Guest Teacher who came to the building referenced for the teacher named in the next column.

Name of Teacher – The name of the teacher absent from the building.

Reason Code for Absence – This is the Lawson reason code that is entered in payroll.

Adjustments Transfers - for entering any transfers that the school has processed. In addition, any Adjustments of Budget received from the District (fall adjustments) should be recorded in this column.

Actual Amount – For entering all payments submitted through payroll and Journal Entries.


Rec - for recording each transaction found on the Payroll Field Journal or Cayenta System. Once you match the entry to the Payroll Field Journal it is recommended to enter the month the entry was noted on the Payroll Field Journal in this field. In review of the Remaining Budget from the Control Page to the Remaining Balance on the Non Full Time Payroll Cayenta System Report if there is a discrepancy, this may be an indication that an adjustment was posted to the Cayenta System. To review the adjustment, a Cayenta System Distribution Code Inquiry should be completed. Identified adjustments should then be posted to the ledger to ensure accuracy.

Non-Guest Teacher Ledgers:

Date – date of transaction or payroll entry.

Teacher/Employee – The name of the teacher or employee paid

Adjustments Transfers - for entering any transfers that the school has. In addition, any Adjustments of Budget received from the District (fall adjustments) should be recorded in this column.

Actual Amount – For entering all payments submitted through payroll and Journal Entries.

Rec - for recording each transaction found on the Payroll Field Journal or Cayenta System. Once you match the entry to the Payroll Field Journal it is recommended to enter the month the entry was noted on the Payroll Field Journal in this field. In review of the Remaining Budget from the Control Page to the Remaining Balance on the Non Full Time Payroll Cayenta System Report if there is a discrepancy, this may be an indication that an adjustment was posted to the Cayenta System. To review the adjustment, a Cayenta System Distribution Code Inquiry should be completed. Identified adjustments should then be posted to the ledger to ensure accuracy.


Figure 5: Individual Ledger Comparisons


Posting to Individual Ledgers Figure 6 provides an example of transactions posted to the Guest Teacher ledger. It is recommended

that you post transactions to your ledger at least once a week for teachers and at the time that payroll is

submitted for all other salary expenses. When you begin your monthly reconciliation, that data will be

your starting point.

Figure 6: Guest Teacher Ledger Posting Example

1. To save space, it is recommended that the total number of days absent should be noted next to the teacher name and the total cost for the days posted in the Actual Amount column.

2. Example of a Journal Entry posted in the paid column.

3. The Fall Adjustment is posted in the Adjustments and Transfers column. You will see in the

Figure 7 that the beginning Budget Balance for this account was $20,000 and after the

1

2

3


posting of the Adjustment/Transfer for Fall Adjustments, the Adjusted Budget is now $23,452 on the Control Page.

Figure 7: Ledger Adjustment and Control Page Impact

Ledger Sheet

Control Page


Posting from Payroll Field Journal Using the Payroll Field Journal is a great tool if you wish to do one update of Payroll using only one

report. This will provide you with the pay rates of the Guest Teachers who came to the school as well as

a summary level and detail for each account with expenses. Figure 8 provides an example of a

transaction identified on the Payroll Field Journal and posting to the individual Clerical Overtime ledger

on the Miscellaneous Payroll Ledger.

Figure 8: Posting from the Payroll Field Journal to the Miscellaneous Payroll Ledger

Payroll Field Journal

Miscellaneous Payroll Ledger – Clerical Overtime


Reconciling and Troubleshooting Miscellaneous Payroll

Reconciling Cayenta System Reports to the Ledger

Posting payroll expenses to the Miscellaneous Payroll Ledger on the monthly basis is a crucial first step

in tracking expenses against budget as they occur. Equally, important is reconciling the Miscellaneous

Payroll Ledger to the Cayenta System Non-Full Time Payroll report EVERY MONTH. This step is essential

in identifying the following:

New Account Numbers and Budget that was not listed on the Miscellaneous Payroll

Ledger

Identifying Deficits in Accounts that were not listed on the Miscellaneous Payroll Ledger

Reconciling the Adjusted Budget and Remaining Balance of the Ledger to the Cayenta

System Report will help identify any posting errors, adjustments not posted to the

ledger and expenses charged to school accounts in error.

The following fields should be reviewed in comparing the Non-Full Time Payroll Report to the

Miscellaneous Payroll Ledger Control Page. Figure 9 provides an illustrated example for review.

Cayenta System Non-Full Time Payroll

Report Fields

Miscel. Payroll Ledger – Control Page

Fields

1. Account Number 1. Cayenta System Account Number

2. Adjusted Budget 2. Adjusted Budget

3. Year-to-Date Paid 3. Actual Amt Paid

4. Remaining Balance 4. Remaining Budget


Figure 9: Reconciling Cayenta System Non-Full Time Payroll Report to Miscellaneous Payroll Ledger

Cayenta System Non-Full Time Payroll Report

Miscellaneous Payroll Ledger – Control Page

Researching

In cases where the amounts on the Cayenta System Reports do not match the school Miscellaneous

Payroll Ledger, research is essential to determine the variance and identify problems.

The following steps should be taken to determine the date the entry occurred through payroll or if an

adjustment was made.

Step 1: If there is a discrepancy in the remaining balance between your report and ledger, check to

determine if the Adjusted Budget fields match. A discrepancy between these two fields could be the

issue.

Step 2: Complete a Cayenta System Distribution Code Inquiry. Details are noted below in Figure 10.

1

1

2

2

3

3

4

4


Figure 10: Cayenta System Distribution Code Inquiry

Select Distribution Code Inquiry

Input Cayenta Account Number

Select Display

Identification of pay periods or adjustments related to posted expenses on specific

accounts.

Select “Transactions” or Depress Enter Key


Select Green Check Mark

OR

Depress Enter Key

FPA = Designates posting from payroll system followed by the posting batch number

Per = Period Transaction Posted

mmdd = Month/Date Transaction Posted

The expense in question for $73.35 occurred in period 10, or the April 30

payroll.

Total amount

posted to the

account for the

pay period.


If an adjustment was posted directly to the Cayenta System to this account, a brief description would be

displayed in the Identification column of this screen. An example of this type of adjustment would be a

journal entry. The code for a debit (expense) charged to the account would begin JDR and a credit

would begin JCR.

Step 3: Review the Payroll Field Journal to identify the account, amount and who was paid. Figure

11, shows the Payroll Field Journal for April and related transaction being researched.

Figure 11: April Payroll Field Journal – with research amount identified.

Taking Corrective Action

If payment is correct, post the amount to the ledger.

If payment was posted to the wrong account – complete a journal entry to move the expense.

If payment should have been charged to another school or department, contact that school or

department and advise them a journal entry is required. Since you have the back-up

documentation, it is usually recommended that you complete the journal entry and send it to

the school to add the correct charge account and submit it to General Accounting for

processing.

If an account is in a deficit and all charges are appropriately charged to the account, complete a

Budget Transfer to cover the deficit. If the deficit is in a Grant Account or Mill Levy or other

account where sufficient funds are not available to transfer, reclassify the deficit expenses to

the General Fund through a journal entry. If this entry creates a deficit in the general fund

account, the school must complete a budget transfer to cover the deficit.

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