The Accounting Office is pleased to announce the new Bi-weekly Payroll Accrual Report. The report is available primarily for information purposes to assist with department financial projections related to the biweekly pay cycles. Since the implementation of the Bi-weekly pay cycles on January 20, 2013, the Distribution of Payroll Expense (DOPE) report includes estimates of biweekly salary and benefit accruals. The accruals are based on the last completed biweekly pay period and the number of unpaid working days remaining in a month. The information is presented by FAU (activity-fund-function-cost center-project code) not by employee. After consulting with the Organizational CFAOs, due to the limitations on the information and other considerations, it was determined that the accrual entries would NOT be posted to the general ledger, rather provided to campus users in an Excel report format.

Over the next few days, the report will be available via the RSpace-Tools Portlet- UCRFS Online Reports under “UCRFS Biweekly Payroll Accrual Report”. To immediately assist Service and Auxiliary Enterprises with year-end biweekly accruals, the reports are currently available on the Accounting Office-General Accounting-Fiscal Close website: http://ucrfsreports.ucr.edu/payrollaccrual/.

In addition, this website contains the new Biweekly Payroll Accrual form for this fiscal year-end; the form is a worksheet under “FY2013 Accrual & Deferral Templates”.

Please review this new report at your earliest convenience. It is anticipated this report will be beneficial to departments in refining projections for month-end and year-end closing processes. Feedback or comments regarding this report can be sent to ucrfsfeedback@ucr.edu.

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Additional Details about the Biweekly Payroll Accrual Report

The biweekly payroll accrual transactions appearing on the report are:

• Net of the current period accrual less the prior month’s accrual
• Consolidate all salary accruals under account 503988
• Consolidate all benefit accruals appear under account 600988

The current month biweekly salary accrual, the prior month salary reversal, and the current month benefit accrual information appear on the Distribution of Payroll Expense (DOPE) available via iReport. This accrual information is not available in SuperDOPE or UCRFSTotals. The purpose of Bi-weekly Payroll Accrual Report is provide campus users easy access to this information as well as to present the total accrual amounts by FAU at the end of each accounting period as displayed in the Year To Date (YTD) column of the report.

For example, for the pay period ending May 31, 2013, the net accrual is the prior month (April) accrual reversal and the current month accrual. For the bi-weekly pay period end date of April 27, the accrual was for the two work days remaining in the month of April (excludes Saturday and Sunday). In the following month, May, the last pay period is May 25, excluding Saturday and Sunday, and the accrual days are five; however, the accrual reversal from the two days in April are included in the net amount. The accrual reversal will give you a balance of three days which is the result of five days in May less two days in April. Please see chart example based on FAU paying an employee with a $10.00 hourly rate, and an $80.00 daily rate.

*On DOPE
** On Bi-weekly Payroll Accrual Report
*** Please note in March there was no accrual due to the timing of the biweekly cutoff dates

The report is organized by FAU, Fiscal Year and accounting period (for FY2013, the accruals began with the February month end payroll).  The report is sorted by the organization, department, and the Activity. The report provides department users with the ability to filter the data by any column or combination of columns.