As outlined in my December 2013 e-mail, recent system changes to the Payroll Personnel System (PPS) related to pension benefits for new employees starting on or after July 1, 2013 caused the omission of certain employer paid assessments for this small group of employees. Two errors were discovered in November 2013 and recently a third error was identified related to installation of the software.

• The first error related to the UCRP employer paid contributions. Departments were not charged the UCRP employer paid assessments (12%) between July and October 2013 for this sub-set of employees. Charges commenced with the November 2013 earnings. To rectify the missing charges, manual financial journals were processed for the December 2013 ledgers charging the appropriate Full Accounting Unit (FAU).
• The second error related to the department vacation accrual assessment. For this sub-set of employees associated with the new retirement code, departments were not assessed for the vacation accrual between the July 2013 and January 2014 payroll. Due to the complexity of the vacation accrual assessment, this issue was only recently resolved. To rectify the missing charges, manual financial journals will be processed for the March 2014 month-end ledgers to charge the appropriate Full Accounting Unit (FAU). Beginning with the February 2014 earnings, vacation accrual assessment for 2013 tier UCRS employees were correctly assessed via the normal PPS processes.
• The third, recently identified, error is related to the employer paid UCRP Supplement. Departments were not charged the UCRP Supplement (.66%) between July and October 2013 for this sub-set of employees. Charges commenced with the November 2013 earnings. To rectify the missing charges, manual financial journals will be processed for the March 2014 month-end ledgers charging the appropriate Full Accounting Unit (FAU).

Additionally, an error was discovered related to the Employer OASDI Contribution Rate for December 2013. This error affects a larger population of employees. During the execution of the Monthly Reporting processes for December 2013, the OASDI Employer contribution rate calculated at 3% higher for 11/24/13-12/07/13 B1 biweekly payroll. The error is related to a PPS table update. Manual financial journals will be processed for the March 2014 month-end ledgers crediting the appropriate Full Accounting Unit (FAU).

I apologize for the inconvenience caused by these errors. Please contact Payroll Director, Gabe Nwandu, or me (bobbi.mccracken@ucr.edu) with questions or concerns.