The UC Davis Payroll/Personnel System Accountability and Performance Standards
The UC Davis Payroll/Personnel System Accountability and Performance Standards
Objective:
The overall goal of this plan is to improve organizational performance associated with Payroll/Personnel System (PPS) and Online Payroll Time Reporting System (OPTRS) transactions. This plan clearly and concisely explains the roles and responsibilities of PPS and OPTRS preparers and reviewers, department heads and access officials in the deans/vice chancellors offices. The plan identifies the training, resources and support that are available to PPS and OPTRS preparers and reviewers who may need additional assistance in order to meet performance expectations.
Guiding Principles:
· The UCD Accountability and Performance Standards are documented for PPS and OPTRS preparers and reviewers, and departmental officials.
· Mandatory reviewers are required to use WebPAN.
· Non-mandatory reviewers are required to use e-mail PAN.
· Oversight responsibility for auditing performance and accountability is assigned to the mandatory reviewers, the departmental officials, and the central offices of Payroll Services, Human Resources and Academic Personnel.
· PAN review by PPS mandatory reviewers is monitored and results are reported to PPS access officials by Payroll Services.
· Training and support will be provided to PPS preparers to help increase understanding of PPS and improve entry accuracy.
· Results related to policy requirements and data entry accuracy are monitored by Human Resources, Payroll Services and Academic Personnel and reported to departmental officials. In partnership with campus departments, Human Resources, Payroll Services and Academic Personnel will work together to improve input accuracy.
· Because of the importance of PPS accuracy, significant repetitive errors may result in suspension of PPS access and notification of non-performance to the appropriate managers for possible disciplinary action.
Accountability Standards:
In accordance with UC Davis Principles of Accountability, PPS and OPTRS initiators, reviewers, and the department official are accountable for the accurate input and timely review of PPS and OPTRS transactions. Details on UCD’s accountability principles can be found in the following resources:
UCD PPM 330-11
Departmental Financial Administrative Controls and Separation of Duties:
http://manuals.ucdavis.edu/ppm/330/330-11.htm
UCD Administrative Responsibilities Handbook:
http://accounting.ucdavis.edu/refs/AdminHandbook.pdf
See Chapters on Principles of Accountability, Financial Management, and Regulatory Compliance.
UC Business and Finance Bulletin #IA-101, Internal Control Standards: Departmental Payrolls:
http://www.ucop.edu/ucophome/policies/bfb/ia101.pdf
General Expectations
All persons performing functions related to PPS/OPTRS are expected to:
· Accept accountability for all PPS and OPTRS transactions under your authority.
· Safeguard all PPS/OPTRS information whether in electronic or paper form.
· Never share PPS/OPTRS userid and password.
· Understand and comply with all relevant UC policies, regulatory requirements and any terms and conditions associated with the fund source.
Responsibilities and expectations related to specific roles are shown in the following table:
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Expectations By Role / Dean’s/VC’s Office Access Officer / Dept Head or Dept Access Officer / PPS/OPTRS Mandatory Reviewer / PPS/OPTRS Preparer /Ensure that persons assigned responsibility for PPS and OPTRS transactions have the appropriate skills and knowledge, and have completed the required training. Monitor payroll and personnel activities to ensure compliance with all UC policies, regulatory requirements, guidelines and laws. / X
Prepare the PPS Departmental Organizational Structure form recording all delegations, cancellations, modifications and back-up assignments. Separate duties in accordance with accepted accountability principles. Update the Structure form whenever there is a change in staff. / X
Review and approve or disagree with the PPS Departmental Organizational Structure, attesting appropriateness of assignments and separation of duties. / X
Coordinate access requests with the PPS Security Committee. / X
Monitor the effectiveness of the preparers and reviewers to ensure that any significant errors or instances of non-compliance with policies are detected and corrected. / X
Understand the purpose of the transaction. / X / X
Ensure all actions received proper authorizations and approvals before entry in PPS (OPTRS).and verify that supporting documentation is appropriate and complete. / X / X
Ensure arrangements are made for an assigned back-up preparer or mandatory reviewer during absences. Reviewers: Activate Web PAN notifications for back-up mandatory reviewers and ensure the interim activation is reversed upon return. / X / X
Enter appropriate information accurately into all PPS/OPTRS screens and paper forms. Ensure entry is timely to effect the targeted payroll cycle. Record a thorough explanation of each transaction. / X
OPTRS: Ensure reports of time worked and/or leave taken have received proper approvals and authorizations before initiating entry. / X
Resolve accurately and timely any issues that are raised by on-line edits and error messages during the entry of transactions. / X
Forward supporting documents to the appropriate mandatory reviewer or central office authority. / X
Review WebPANs within two business days of receipt. / X
Review and verify online OPTRS rosters prior to the close of the payroll compute. / X
Inspect transactions for accuracy and compliance to ensure preparers have fulfilled their responsibilities. Take action timely to correct errors. / X
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Performance Monitoring:
A. PPS/OPTRS Entry and Update by Preparer:
A.1. Monitoring for Errors
· The central offices of Payroll Services and Human Resources monitor PPS and OPTRS entries for which they have oversight responsibility.
· Errors are documented in a report and the responsible departmental PPS or OPTRS preparer is contacted and advised of the error.
· The central office tracking the error monitors and ensures a correction is made by either the primary preparer or the backup preparer.
· The consolidated error reports initiated by the central offices are sent on a quarterly basis to the HRAC committee member responsible for the unit.
· If the error is not corrected and the error is of financial significance, the central office reporting the error will initiate the correction and inform the mandatory reviewer, as well as the department access official.
A.2. Follow-up and Possible Corrective Action
· The central offices will review the consolidated error reports on a quarterly basis and contact preparers that have made multiple errors (e.g., errors having significant impact on pay or university standing) in the reporting period. These preparers will be offered counsel and/or specialized training by the appropriate central office.
· If multiple significant errors are made by the preparer (e.g., errors causing considerable negative impact on the hire, incomplete I-9 paperwork, or grossly overstated pay), the departmental official will be notified. To assist the preparer in improving his/her performance, he/she will complete appropriate PPS refresher courses, as well as be provided with individual and/or specialized training for the appropriate central office. NOTE: If the mandatory reviewer fails to detect and/or correct multiple significant errors, the PPS refresher course training will also be attended by the mandatory reviewer.
· If the errors by the preparer are found to be severe and of a fraudulent nature, immediate termination of PPS access will occur and the proper authorities will be notified.
B. WebPAN Review by Mandatory Reviewer:
B.1. Monitoring for Plan Effectiveness
· Accounting & Financial Services will monitor and audit WebPAN activity each quarterly period to ensure that mandatory reviewers have properly fulfilled their responsibility of opening and reviewing their PAN notices within the two business day requirement.
· If the mandatory reviewer fails to detect and correct multiple significant errors, the PPS refresher course training will be required.
B.2. Follow-up and Possible Corrective Action
· Mandatory reviewers will be determined to be overdue in their reviews if they have not opened and reviewed their WebPAN notices within the required timeframe.
· Accounting & Financial Services will notify the PPS access officer about mandatory reviewers who are not current in their reviews of WebPAN. At the request of the administrative assistant deans, Accounting & Financial Services will also inform the appropriate assistant dean and MSO.
· The PPS access officer is accountable for ensuring that mandatory reviewers are in compliance with UC policies and that delayed PAN reviews are completed promptly.
· Repeated episodes of delayed WebPAN reviews by a mandatory reviewer will result in the potential suspension of PPS access. A back-up reviewer will be required to act as the mandatory reviewer in the interim period. A report will be sent to the appropriate dean or vice chancellor for possible disciplinary action.
· The appropriate dean or vice chancellor will also be notified for possible disciplinary action if their PPS access officer does not ensure accountability for the actions of their mandatory reviewers.
Resources:
Departments Websites
Payroll Services PPS
http://payroll.ucdavis.edu/ http://pps.ucdavis.edu/
530.757.8944
PPS Help Desk PPS Access Officers
http://pps.ucdavis.edu/ http://pps.ucdavis.edu/Contacts/index.cfm
530.752.7750
Human Resources
http://www.hr.ucdavis.edu/
530.752.0530
Controls & Accountability
http://accounting.ucdavis.edu/controls.cfm
530.752.3255
Policies/Procedures
UCD PPM Departmental Financial Administrative Controls
and Separation of Duties:
http://manuals.ucdavis.edu/ppm/330/330-11.htm
UCD Administrative Responsibilities Handbook:
http://accounting.ucdavis.edu/refs/AdminHandbook.pdf
UC Business and Finance Bulletin #IA-101, Internal Control Standards: Departmental Payrolls:
http://www.ucop.edu/ucophome/policies/bfb/ia101.pdf
UCD PPS User’s Guide
http://pps.ucdavis.edu/newmanual/index.cfm
UCD OPTRS User’s Guide
http://payroll.ucdavis.edu/optrs/manuals.cfm
UCD PPM Records Management Program
http://manuals.ucdavis.edu/ppm/320/320-10.htm
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