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Payroll Operations Tasks & Responsibilities - Institutions

The following table identifies specific Institutional payroll operational tasks and responsibilities.  Primary factors influencing the division of duties are (1) statutory, (2) the manner in which the software functions, and (3) the distributed architectural model implemented.

Payroll Operations
Tasks and Responsibilities - Institutions
Task Description
1 Payroll
The Controller's Division (CD) will verify the accuracy of each payroll prior to release of the ACH tape and checks. Significant reliance will be placed on work done by the institutions. As a part of each Banner payroll, institutionally distributed processes will be certified by the institutional Payroll Manager. This certification will include completion of a checklist established by the Controller and will be submitted at the same time the direct deposit file is transmitted to the Controller's Division.
2 Data Entry Institutions will establish time lines and cutoffs, as well as perform the physical data entry.
3 Payroll Processing Institutions will run the processes to move employees through the various stages.
4 Audit Exception Reports The CD will provide a baseline set of audits for checking database entries and payroll results. The institutions will run these scripts to generate audit reports and may add additional audits for institution specific data as they deem necessary.
5 Payroll Testing The institutions payroll staff will review reports and data at specific intervals throughout the payroll process. The institutions may also develop GQL reports to audit personnel data.
6 Finance Posting Reconciliation The payroll system will generate the institutional feed to the finance system. Payroll and Business Offices will reconcile payroll data to finance data making sure transactions post and balance.
7 Reconciliation of Withholding
The institutions will have withholding funds for each payroll deduction. All institutional funds will be reconciled at the institutions.
8 Paycheck & Earnings Statements The institutions will print the payroll checks. This will include development of necessary security procedures and processes. Earnings statements will also be printed at the institutions.
9 Payroll Check Stock Inventory The check stock is ordered, received, issued, inventoried and controlled by the institutions. Check stock specifications are mandated by the State Treasury; OUS requirements are established by the CD.
10 Bank Numbers on ACH Table The bank table used for designating banks for both direct deposit and deductions will be initially populated by the CD and then it will be maintained by the institutions. This is a simple process of entering the bank routing number and the bank name and address.
11 Benefit Management The CD will maintain and develop "Standards" deductions. Institutions will develop and maintain their own institutional deductions.
12 Open Enrollment The CD plans for open enrollment utilizing the WEB beginning in Fall 1999.
13 PERS The CD will make payments, balance and reconcile the employer contributions with PERS and act as a liaison for all OUS institutions. The institutions will develop GQL reports for eligibility, tracking new employees and running scripts for notices of appointment and separation.
14 Tax Deferred Investments The institutions will provide Agreement for Salary Reduction (ASR) forms to employees and will submit completed forms to the CD.  The CD will review the forms for completeness, input the forms, send a copy of the form to the employee, file the original form, and submit payments to the TDI companies.  The CD will respond to inquiries from the TDI companies on matters related to payments. The Chancellor's Office Human Resources Division coordinates all activities related to contracts between OUS and the TDI companies.
15 Earned Income Credit The IRS requires annual notifications to employees of the earned income credit. The institutions will perform this notification (earnings statement stuffer, individual letters, etc.).
16 FICA Changes The institutions will monitor changes to FICA coding, move employees (including students) into and out of exempt status, process refunds, and set up receivables. This includes performing annual mass changes to change student coding, monitor employee status changes and make appropriate refunds and collections.
17 Temporary SSNs The institutions will assign temporary numbers and track temporary numbers.
18 Duplicate Employees The OUS has one taxpayer ID number for all tax reporting. This means that OUS must assure accurate taxation and benefit reporting for employees working at more than one institution. The CD will maintain an aggregate SSN/name/birth date database. This will be used by the institutions to monitor employees being paid by more than one campus.
19 Moving Expenses The CD and the institutions work together to collect data from the FIS accounts payable system for input into the payroll system to be included on the employee's W-2 (the taxable portion of moving expenses must be reported on the employee's W-2).
20 Tuition Reduction The institutions will collect data on employees taking courses at OUS staff rates, process the time cards and contact the employees.
21 GQL Reporting The CD will provide reports from the aggregate warehouse where applicable. The institutions will generate some payroll reports from Banner Standard Reports, ad hoc (GQL), and 5th site scripts.