Transcript 6 - Payroll Presentation1

SHOW ME THE
MONEY:
• TRACKING CFC RECEIPTS
BY PAYROLL OFFICE
REGULATORY BACKGROUND
A) 5 CFR §950.105(d) The specific responsibilities of the PCFO
include but are not limited to:
(1) Honoring employee designations.
B) 5 CFR §950.901(f) Remittance. One check will be sent by the
payroll office each pay period, in the gross amount of deductions
on the basis of current authorizations, to the Central Receipt and
Accounting Point (CRP) at each local CFC location for which the
payroll office has received allotment authorizations. The Director
will provide a list of the authorized CRP's to Federal payroll
offices.
(1) The check will be accompanied by a statement identifying the
agency, the dates of the pay period, and the total number of
employee deductions.
(2) There will be no listing of allotters included or of allotter
discontinuances.
REGULATORY BACKGROUND
(CONT.)
C) 5 CFR §950.901(i) Accounting. Federal payroll offices will
oversee the establishment of individual allotment accounts, the
deductions each pay period, and the reconciliation of employee
accounts in accordance with agency and General Accounting
Office requirements. The payroll office will accept responsibility
for the accuracy of remittances, as supported by current
allotment authorizations, and internal accounting and auditing
requirements.
D) 5 CFR §950.901(i)(2) The PCFO is responsible for the accuracy
of disbursements it transmits to recipients.
PROCESS FLOW CHART
PCFO
Federal
Employees
Complete
Pledge Cards
PCFO enters pledge
information into pledge
tracking system
Hard copy
Pledge cards
stored
Pledge tracking
System totals
pledges
System should include
a method to track
total employees and
pledge dollars per
federal agency
Pledge system produces report showing number of employees
with pledges and total $ amount of pledges per federal agency
PCFO compares Treasury check/EFT amount to report
from payroll office. PCFO compares report from payroll
office to report from their pledge system.
Federal Government
Each federal agency
Has a payroll office
Agency Payroll Offices
Enter payroll deduction
Information into payroll
system
Payroll office sends
report to PCFO listing
pay date, agency name,
# of employees with CFC
deductions, and total $
amount of deductions
Hard copy
Pledge cards
stored
Data is sent electronically from
Agency Payroll Offices to one of
the consolidated payroll offices
(NFC, NBC, GSA, DFAS)
Payroll is Processed
Treasury sends CFC
Deductions to PCFO
(EFT or Check)
Differences
No
Process Complete
Yes
PCFO should contact Payroll Office and/or OPM’s
Office of CFC Operations to resolve
Payroll data is
sent to Department
of Treasury for
disbursement
Reasons to Reconcile
• Good Financial Policy
• Manual System – high potential for error
• PCFO responsibility under 5 CFR §§ 950.105
(d) & .901(i)(2)
Tracking Receipts by Payroll
Office - Procedures
•
PCFO pledge tracking system should have method to separately report
on cash and pledge donations
•
PCFO pledge tracking system should have method to report on pledges
per federal agency
•
Once all pledges are entered for the campaign, run a report sorting
pledges by federal agencies.
•
Report should show total dollar amount of pledges and number of
employees who pledged.
•
Cash donations should not be included in report amount
•
Divide total dollar amount of pledges from civilians by 26.
•
Divide total dollar amount of pledges from military personnel by 12.
Sample Report from Pledge
Tracking System
Federal Agency
# of Pledging
Employees
Total $ of
Pledges
Per Pay Period
(Civilian)
25
$ 19,552
$
100
$ 91,520
$ 3,520
SSA
15
$ 12,636
$
US Army –
military
personnel
125
$126,240
US Army –
civilian
personnel
75
$112,892
$ 4,342
IRS
Postal Service
752
486
$ 10,520
Forest Service
9
$
3,250
$
125
OPM
1
$
260
$
10
US Navy military
31
$ 26,664
Per Pay Period
(Military)
$ 2,222
SAMPLE REPORT FROM NFC
Payroll
Center
Pay
Period
Federal
Agencies
CFC
Campaign
Name
Employees
With CFC
Deductions
Total
Dollar
Amount of
Deductions
SAMPLE REPORT FROM NBC
AGENCY
Federal
Agency
CFC Campaign
Name
Payroll
Center
Pay
Period
SAMPLE REPORT FROM GSA
Payroll
Center
Report: Charity_Contrib General Services Administration Page No: 0
Run Date: 01/21/2009 09:40 Payroll Accounting and Reporting System
PP Beg Date: 01/04/2009
Pay Period: 02 Charitable Contributions By Agency
PP End Date: 01/17/2009
Organization:
THREE RIVERS CFC
CFC
C/O FED EMP SUPP OF CFC CHARITABLE
Campaign
P.O. BOX 565
EL GRANADA, CA 94018-0584
Number
Agency
Agency Name
Employees
GENERAL SERVICES ADMINISTRATION
9
NATIONAL CREDIT UNION ADMINISTRATION
1
OFFICE OF PERSONNEL MANAGEMENT
27
RAILROAD RETIREMENT BOARD
1
Organization Totals:
Name
38
Federal
Agencies
Employees with
CFC Deductions
Total Amount
Of CFC
Deductions
Employee
Contribution
Amount
74.62
10.00
344.61
6.00
435.23
Remittance Report for Judicial
Branch Emp.
Remittance Report - Judges
Sample Report from DFAS Civilian
Pay Period
CFC Campaign
Payroll
Center
# of Employees
With Deductions
Per Agency
Federal Agency
Dollar Amount
Of Deductions
Per Agency
Completing Analysis
Federal
Agency
(A)
Total $ of
Pledges
(C)
Per Pay
Period
(Civilian)
(D)
Date of
Receipt
(F)
Amount
Received
(G)
# of
Employee
s (H)
Difference
(D or E) G
Difference
(B-H)
25
$ 19,552
$
752
2/4/05
760
24
(8.00)
1
100
$ 91,520
$ 3,520
2/1/05
3,520
100
-0-
-0-
SSA
15
$ 12,636
$
2/4/05
481
14
5.00
1
US Army
– military
personnel
125
$126,240
2/1/05
5,236
Unknown
5,284.00
--
US Army
– civilian
personnel
75
$112,892
$ 4,342
2/4/05
4,335
Unknown
7.00
--
2/4/05
120
15
5.00
(6)
0
0
(10)
(1)
2.222
Unknown
0
--
IRS
Postal
Service
# of
Pledging
Employee
s (B)
486
$ 10,520
Forest
Service
9
$
3,250
$
125
OPM
1
$
260
$
10
US Navy military
31
$ 26,664
Per Pay
Period
(Military)
(E)
$ 2,222
2/1/05
Agencies Paid by NFC
•
Appalachian Regional Commission
•
Department of Justice
•
Architect of the Capitol
•
Department of Labor
•
Architecture and Transportation Barriers
Compliance Board
•
Department of Treasury
•
Commission on Security & Cooperation in
Europe
•
Farm Credit Administration
•
Farm Credit System Insurance Corporation
•
Commodity Futures Trading Commission
•
Federal Bureau of Investigation
•
Congressional Budget Office
•
Federal Communications Commission
•
Corporation for National & Community Services
•
Federal Deposit Insurance Corporation
•
Court Services & Other Offender Supervision
Agency
•
Federal Election Commission
•
Department of Agriculture
•
Federal Energy Regulatory Commission
•
Department of Commerce
•
Federal Emergency Management
Administration
•
Department of Homeland Security
•
Federal Housing Finance Board
•
Department of Housing & Urban Development
•
Federal Mediation and Conciliation Service
•
Federal Mine Safety & Health Review
Commission
Agencies Paid by NFC (Cont.)
•
Government Accountability Office
•
Office of Special Counsel
•
Institute of Museum and Library Services
•
Office of Thrift Supervision
•
International Boundary and Water
Commission
•
Peace Corps
•
•
Small Business Administration
Library of Congress
•
•
Smithsonian Institute
Merit Systems Protection Board
•
•
U.S. Botanical Gardens
National Capital Planning Commission
•
•
U.S. Capitol Police
National Endowment for the Arts
•
•
National Endowment for the Humanities
U.S. Chemical Safety and Hazard
Investigation Board
•
National Gallery of Arts
•
U.S. Coast Guard (Civilian Employees)
•
National Labor Relations Board
•
U.S. Commission on Civil Rights
•
Occupational Safety and Health Administration
•
•
Office of Congressional Compliance
U.S. Court of Appeals for Veterans
Claims
•
Office of Inspector General (Agriculture)
•
Office of Government Ethics
Agencies Paid by DFAS
•
DoD Civilian Employees
•
Army
•
Navy
•
Air Force
•
Marine Corps
•
Coast Guard (except civilian employees)
•
Department of Energy
•
Department of Health and Human Services
•
Department of Veterans Affairs
•
Environmental Protection Agency
Agencies Paid by NBC
•
Advisory Council Historic Preservation
•
National Education Goals Panel
•
African Development Foundation
•
•
Commission of Fine Arts
National Education
Standards/Improvement Council
•
Department of Education
•
National Science Foundation
•
Department of Interior
•
Nuclear Regulatory Commission
•
Department of Transportation
•
Office of Navajo/Hopi Relocation
•
Equal Employment Opportunity Commission
•
•
Executive Residence at the White House
Overseas Private Investment
Corporation
•
Federal Labor Relations Authority
•
Pension Benefit Guarantee Corporation
•
Federal Trade Commission
•
Presidio Trust
•
Harry S. Truman Scholarship Fund
•
Social Security Administration
•
Inter-American Foundation
•
Securities and Exchange Commission
•
International Trade Commission
•
Selective Service System
•
James Madison Fellowship Program
•
Trade and Development Agency
•
National Aeronautics and Space
Administration
•
U.S. Holocaust Memorial Museum
•
Utah Reclamation
•
National Commission on Libraries and
Information Science
•
Youth Conservation Corps
Agencies Paid by GSA
•
American Battle Monuments Commission
•
Marine Mammal Commission
•
Appraisal Subcommittee Financial Institutions
Examination Council
•
Medicare Payment Advisory
Commission
•
Arctic Research Commission
•
•
Barry Goldwater School of Excellence in Education
Fund
Morris Udall School of Environmental
Policy
•
National Archives & Records
Administration
•
National Council on Disability
•
National Credit Union Administration
•
Christopher Columbus Foundation
•
Commission for Purchase from Blind and
Handicapped
•
Consumer Products Safety Commission
•
National Mediation Board
•
DC Courts
•
•
Defense Nuclear Safety Facilities Safety Board
National Gambling Impact Study
Commission
•
Export-Import Bank of the US
•
Nuclear Waste Technical Review Board
•
Federal Retirement Thrift Investment Board
•
Office of Personnel Management
•
Japan-US Friendship Commission
•
•
Public Defenders of the District of
Columbia
JFK Center for the Performing Arts
•
•
John C. Stennis Center
Railroad Retirement Board
•
SW Penn Heritage Preservation
Commission
•
US Institute for Peace
Non-Executive Branch Offices
•
•
•
•
•
U.S. Postal Service – as of 6/2004 payments made electronically with addenda
records as follows:
RMR*CR*0140\REF*ZZ*00011EMPLOYEES*12 OF 26 USPS 18000009 202-6065555
The information can be broken down into the following fields:
RMR*CR*0140 Verification of unique campaign code (0140); REF *ZZ*00011
EMPLOYEES Identifies number of employees covered by the disbursement (11);
12 of 26 Identifies the payment date allowing the PCFO to identify any gaps in
disbursements; USPS Federal agency represented by payment 18000009
Agency Location Code (ALC) unique to Federal agency; 202-606-5555 Payroll
office contact number
It is the responsibility of each campaign to make arrangements with its financial
institution to receive copies of the EFT reports either as part of the campaign’s
bank statement or as a separate document as these may not be automatically
provided by your bank. Current government regulations (2003 Automated
Clearing House (ACH) Rules) require that financial institutions make this
information available to account holders upon request.
Non-Executive Branch Offices
(cont.)
• Congressional Payroll Office – All CFC
deductions are sent to the PCFO for the
CFC of the National Capital Area.
CFCNCA PCFO forwards payments to
appropriate local PCFOs.
• Judiciary – Paid through the
Administrative Office of the US Courts.
EFT payments (USCT)
QUESTIONS?
Presented by:
U. S. Office of Personnel Management
Office of Combined Federal Campaign
Mary Capule, CPA
Compliance Specialist
(202) 606-2564
[email protected]