Ledger Review

Time Benefits Roster Ledger Review

Print a copy of the PPS DS Time Benefits Roster (119) / PPP 6401.

Departments are the office of record for documents supporting leave accrual and usage. When reviewing the report, do the following:

  • Review the On-Line Payroll Time Reporting System (OPTRS) Post-Authorization Notifications (PANs) and Rosters by Payroll Compute day. Check the Payroll Calendar for the date “Designating the day time files are due to A&FS” (codes B1A, B2A, or MOA). This indicates the date departments should complete their OPTRS payroll entries for the payroll schedule indicated, Biweekly or Monthly.
  • Verify that the BEGINNING BALANCE of the current month equals the ENDING BALANCE of the prior month. Investigate and correct any differences.
  • Reconcile leave TAKEN to Absence Notice Forms, Time Records or other documentation such as Catastrophic Leave Donation, etc.
  • Ensure leave EARNED increases when employees reach longevity anniversaries.
  • Ensure variable employees don’t miss reporting deadlines when approaching vacation maximums.
  • Review vacation ENDING BALANCES for employees approaching maximum accrual.
  • Notify employees who are approaching maximum leave accruals (i.e., NEAR VAC MAX) and advise them to take leave to lower their balances. Remind them that accruals stop once the maximum is reached.
  • Review the LOST column - entries are due to maximum accrual being reached. Unless an employee was denied vacation usage due to departmental workload, lost vacation accrual should not be reinstated.
  • Verify that Vacation and Compensatory Time Accrued (CTA) balances are zero for employees who have separated from employment. These balances should have either been used or paid out to the employee upon termination of employment.
  • Reconcile CTA in the EARNED column with Overtime Authorization And Time Worked forms or other approved documents. Use the approved documents to verify that the CTA was preauthorized.
  • Reconcile shadow systems, if any, to this report. This report includes reporting in arrears and may be different.
  • Sign the Departmental Reviewer’s Certification statement at the top of this report and file. To ensure separation of duties, OPTRS primary preparers cannot certify this report.

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