2008

Pre-ClosingNC1 PaymentsVerification USPCON STRS advance

amount is zero from previous fiscal yearRun STRSAD Create new job calendarsEMIS staff reporting for yearend cycleRegister for on-line Recap sheet reportingNew contracts for July 1 start dates

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Pre-ClosingNC1 Payments

For those employees retiring as of June 30 the NC1 amount should be processed to prevent manual changes at calendar year-end Reference IRS Publication 15-B Page 10

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Pre-ClosingUSPSDAT/USPCON

STRS Advance fields should be blank

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Pre-ClosingSTRSAD

Can be executed now to begin balancing and verification of data Select option ‘1’ Program will project days through the end of the

fiscal year to determine jobs to advance and calculation of credit

Earnings include those in the future Advance amount will be too large until all June pays

are completed

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Pre-ClosingJob Calendars

Job calendars for the 08-09 school year can be added to the system as soon as board approved

Utilize USPSDAT/CALMNT optionReminder of the ‘Copy’ function

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Pre-ClosingEMIS Staff

If district has not already completed the EMIS year-end reporting cycle, this can be done Run USPEMS/PERDET to verify data Run USPEMS/USPEMX to create extraction file for

load into EMIS databaseRun CLRATD only when no additional staff

extractions for EMIS are needed

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Pre-ClosingSTRS allows districts to complete their recap

sheets on-line. Districts must register in advance to utilize this option. Information is available after logging into the on-line employer account.

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Pre-ClosingNew Contracts

New contracts can be entered for those positions with a July 1 start date

Contracts with other start dates can be entered if the information is available

NOTE:When adding new employees over the summer to

be paid in September, do not add a contract amount in JOBSCN if you intend to add them in NEWCNT.

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Month-End Closing

RETIRE/SERSREGVerify the data using projectionTotal contributions should equal total

deduction and warrant checks payable to SERS‘Earnings x 10%’ should equal contributions

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Month-End ClosingVerify service days for all employeesRun actual option, answer ‘Y’ to the ‘Create

SERS Tape File’ promptClears SERS MTD accumulated amounts from

400, 590 and 690 recordsCreates submission fileSets closing date

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Month-End ClosingRun CHKSTA or PAYREC to reconcile checksRun USPRPT/CHKSTS to get list of

outstanding checksBalance payroll accountRun BENACC if necessary for the month

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Quarter-End ClosingRun QRTRPT to generate demand reportLists all QTD figures from JOBSCN and

DEDSCNCompare totals of deduction checks written to

the totals for each deduction codeBe cautious of deductions combined by vendor

numberVerify electronic transfers for Federal, State

and Medicare taxAny differences should be resolved

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Quarter-End ClosingCompare the ‘Total Gross’ listed to the total

of all payroll clearance checks written from USASSubtract gross for payroll checks voided during

the quarter from payroll clearance checks written

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Quarter-End Closing

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Quarter-End ClosingBalance ‘Adjusted Gross’ on QRTRPTIf the ‘Calculated Adj Gross’ equals the

‘Total Adjusted Gross’, the ‘Difference’ will be listed as 0.00Difference should be resolved

Verify the non-cash amounts Verify the total annuities equal total of all deduction

checks payable to annuity companies Run AUDRPT, look for manual changes to JOBSCN

total gross, annuity amounts, federal taxable gross

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Quarter-End ClosingQRTRPT

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Quarter-End ClosingW2PROC

Balance the W2REPT to minimize problems at calendar year-end Deduction totals for taxes Deduction totals for annuities

Complete and balance a W2 reconciliation sheet

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Quarter-End ClosingPAYDED

Generate a non-zero deduction report Leave cycle blank Leave codes blank

Generally there are no outstanding deductions at quarter-end

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Quarter-End ClosingODJFSRPT

Check all totals and weeksWhen all data is correct, enter ‘Y’ for creation

of submission fileReminder - Taxable amount listed on report is

used only for contributing employers, calculated value based on ODJFS rules

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Quarter-End ClosingODJFSRPT

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Fiscal Year-End ClosingAfter all June pays are completedIf aware of dock amounts on 1st July payroll

enter those in ‘Dock Next Pay’ on JOBSCNWill be included in calculations by STRSAD

If aware of early contract pay offsChange the number of paysBe cautious – pay per period may get changed

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Fiscal Year-End ClosingSTRS annual report processing

STRSAD Select option ‘1’

STRSAD selects all employees and jobs that were subject to STRS withholdingAll employees with any amount are listed on

the STRSAD.RPT- Service credit is calculated based on the STRS

decision tree

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Fiscal Year-End ClosingIf district is STRS based on gross and

employees with STRS jobs that have:1) Work days equal days worked2) Amount remaining to pay greater than zero3) Pays greater than pays paidWill have an accrued contribution amount

calculated for them. This accrued amount will be the amount of earnings not yet paid times the employee’s STRS withholding rate.

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Fiscal Year-End ClosingManual adjustments may need to be made to JOBSCN or

calendars for the correct jobs to advance. If the first days of school were not included on the first pay on a contract; then days worked will not equal work days when the last pay is initialized.

For example: new contracts for teachers were not purged until after the last pay on the old contract; first day of school was 8/29/07; the first pay on contract is 9/15/08 with a period start and end date of 9/1-9/15/08. In this situation, work days between 8/29/07 and 9/1/07 were not counted as days worked on this contract.

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Fiscal Year-End ClosingRun RPTSUM to see the current count for all work days.

Determine how many days remain to be initialized before 6/30/08. If work days will not equal days worked, there are 2 options to rectify work day shortages:

Add the number of days to the calendar affected on non work days. In the example given above, 3 days were not initialized for this new contract. In this situation, add a W (work) on the calendars affected for 2 Saturdays and 1 Sunday in the last pay period.

Or, after the final pay where work days are initialized, modify JOBSCN days worked to equal work days and modify amount earned = contract amount. Keep the JOBSCN balanced. AMT PAID + AMT DUE + AMT DOCKED=AMT EARNED.

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Fiscal Year-End ClosingAccrued contribution amount is calculated

using the pay per period from JOBSCN for the remaining pays minus 1, then last pay calculation occurs

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Fiscal Year-End ClosingSTRSAD sample calculation

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Fiscal Year-End ClosingSTRSAD.RPT

Service Credit is determined by STRS Decision tree.

Employment relationship = compares academic year dates entered in STRSAD to the hire date in BIOSCN record. It will take this date or July 1, whichever is later and calculate the work days from that date to the termination date in BIOSCN or June 30, whichever is earlier. Termination date in BIOSCN should be completed for

any staff that left mid year.See STRSAD.RPT report definition

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Fiscal Year-End ClosingVerify service credit

Employees with 120 or more days receive 100% credit

Employees classified as part-time have service credit based on STRS decision tree Part-time flag on 450 must be set as needed If uncertain of an employee’s status contact STRS

Re-employed retirees will always have 0% credit reported with contributions Calculated service credit for rehired retiree will flag a

warning

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Fiscal Year-End ClosingSTRSAD.RPT

Balance the amount showing in the ‘Deposit/Pickup’ column included on the report

Should total the deduction checks already written payable to STRS plus the warrant checks for pick-up amounts

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Fiscal Year-End Closing

Staff retiring and rehired in the same fiscal year will appear twice on the report, one line for contributions prior to retirement, one line for after retirement contributions

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Fiscal Year-End ClosingSTRSAD.TXT

Lists all employees with an accrued contribution calculation Report will be empty if STRS is based on earnings May be inflated if fringe benefit flag on 450 is set to

“Y” and employee has 691 with inflated rate

Should be checked carefullyBe consistent with prior yearsCheck supplemental contracts, many times

missed

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Fiscal Year-End ClosingNONADV.TXT

Lists some of the employees with jobs that are not advancing If job has no amounts remaining to pay but meets

all other criteria If days worked plus remaining days from calendar

through June 30th exceed the total work days Not a catch of all potential jobs/employees

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Fiscal Year-End ClosingCheck reports for warnings and errors

USPS Reference Manual STRSAD chapter lists messages and possible solutions

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Fiscal Year-End ClosingComplete STRS Recap sheet

Sent to districts by STRSBalance

Recap sheet includes instructions Recap sheet guide assists with where to get the

figures from the USPS generated reports

If not in balance and can’t resolve at the district Contact ITC as needed STRS can usually find the problem STRS balances by employee as well as by district

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Fiscal Year-End ClosingOnce STRSAD information is correct, run

option ‘2’Sets advance flag on jobs to “*”Sets closing date in USPCONPlaces total accrued contribution amount in

USPCONCreates annual reporting submission file

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Fiscal Year-End ClosingCreates temporary holding file for retirement

deduction rates as they were in DEDSCN when option ‘2’ ran

Advance field appears on JOBSCNAdvance error adjustment fields appear on

STRS deduction recordsCreates PayrollCD reports

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Fiscal Year-End ClosingPrint final copies of reports as neededRun ANNSTRSSND to submit annual

report to STRSUpdates USPSDAT/USPCON informationSend STRS Recap sheet the same day the file is

submitted STRS prefers districts who have submitted file

through ITC to send recap sheet immediatelyCan submit STRS Recap sheet on-line

Must register to use this option

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Fiscal Year-End ClosingRun SURCHG

Creates a worksheet districts might use for SERS surcharge calculation verification

Run USPAUDIT to create USPS submission files for AOS audits

Run fiscal file copy save procedure PAYCOPY

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Fiscal Year-End ClosingRun QRTRPT

Select option ‘F’

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Post ClosingDuring the payroll process

FYTD amounts on the 450, 591 and 691 deductions will not be updated by any accrued earnings or contributions

FYTD amounts on the JOBSCN will be updated regardless

FYTD amounts on the 450, 591 and 691 deductions are updated only by new earnings and contributions on those new earnings

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Post ClosingDuring advance cycle certain pay types can

not be used on jobs with advance flag set to “*”REGIRR

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Post ClosingCertain pay types affect balance of

USPCON advance amountDCKBCKTRM (usually creates a few cents difference)POF (usually creates a few cents difference)

If ITC modifies the pays and pays paid to be different by 1 (forcing a contract pay off) the amount in USPCON may not balance

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Post ClosingVerify each pay the advance amount showing

in USPCON is decreasingAfter all summer pays are complete

Verify advance amount in USPCON is zeroRun CHKSTRS and compare employee totals to

see who’s amount withheld on accrued earnings does not equal the amount STRSAD calculated

File corrections with STRS as needed

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