Ledger Review

General Ledger Review - Payroll

Note: This page discusses the General Ledger Review System, which is the system being used by UC Davis for ledger review through June 2015.  Starting with the July 2015 ledgers, a new Ledger Review process will be used at UC Davis.

What roles are involved?

The payroll ledger reviewer must be someone knowledgeable about payroll transactions, and cannot be the PPS/OPTRS primary preparer or the PPS/OPTRS mandatory reviewer, per section IV.B.2. of PPM 330-11. UCDHS ledger review policy is addressed in Hospital PPM 1817.

How do I access the ledgers?

If you are reviewing accounts other than those belonging to Chart H (medical center), access the payroll ledgers by logging into PPS Decision Support, then print and review these PPS DS reports for each of your Full Accounting Units (FAUs):

  • Time Benefits Roster (119) / PPP 6401
  • Distribution of Payroll Expense Distribution Report (104) / PPP 5302 (for June 2011 and prior) OR
  • Payroll Expense Distribution Report (339) in FIS DS (for July 2011 and forward) Note: You are not required to print out the 339 report; the UC Davis Payroll Ledger Review Certfication Log should be used to certify expenses on the 339 report. See the 339 information page for instructions.

The reviewer certifies the ledgers by signing the certification statements on the above reports.

If you are reviewing Chart H (medical center) accounts, use the following reports:

  • Report MPRT 914, Hours and Dollars by Employee by Pay Period - This Sysout Archive Reporting (SAR) system report is distributed by Information Services.
  • PPS Expense Distribution by Account, Consolidated Object (7) - This report is available in PPS Decision Support and provides details about the MPRT 914.
The reviewer certifies the ledgers by signing the MPRT 914.

What do I look for?

When reviewing payroll ledgers ensure the validity of expenditures for salaries, wages and benefits. In addition, check to see that expenditures represent time worked by valid UC Davis employees and that the amounts are correct and charged to the proper account.

How do I make corrections?

Ledger reviewers are not authorized to make payroll changes. Request that the PPS/OPTRS primary preparer make the changes in the Payroll Personnel System (PPS) if:

  • there is an error in the appointment or distribution information - make the correction on the Entry for Appointments and Distributions (EAPP) screen.

If assistance is needed making the correction, e-mail the PPS Help Desk.

An appropriate departmental user can make changes on the Salary Expense Transfer (SET) document in the Kuali Financial System (KFS) if expenses were charged to an incorrect account. Detailed instructions are in the SET Online Guide.

If an incorrect salary was paid or the payment was made on an incorrect Description of Service (DOS) code, make the correction on the Late Time Payment/Pay Reduction (EDLR) screen to reverse the incorrect expense and late pay correctly. Detailed instructions are in the OPTRS Manual.

What should I do with the ledgers when I'm done reviewing them?

When finished with ledger review, keep the signed hard copies in your department as follows:

  • Distribution of Payroll Expense (104) / PPP 5302 and UC Davis Payroll Ledger Review Certfication Log for the Payroll Expense Distribution Report (339) - 10 years
  • Time Benefits Roster (119) / PPP 6401 - 5 years
  • Expense Distribution by Account, Consolidated Object (7) - 5 years
  • Hours and Dollars by Employee by Pay Period (MPRT 914) - 5 years

Resources

Supplemental content

General Ledger Review Menu