FM2000 Payroll Distribution

PAYROLL TRANSACTION JOURNAL
FICA\MEDICARE REPORT

Note: The Payroll Distribution routine is used to automate the recording of expenditures to the proper appropriation accounts in Accounting Manager. Because FM2000 was developed with the ability to run modules separately or all together, the expenditures resulting from payroll(s) are not recorded in Accounting Manager until this routine has been performed.

Initial Set-up:

The first step to setting up the payroll distribution routine is to designate the proper control accounts that will be used when FM2000 creates the journal entry for the General Ledger to record payroll expenditures. Designation of these accounts is a one-time set-up that is done in System Manager, Payroll Distribution Accounts. A fund indicator is not necessary for this routine since FM2000 will only distribute to funds with expenditures and will automatically look for these accounts in each of these funds. The first account should be 522, for the expenditure control account in the appropriation subsidiary.

Below is a sample set-up for payroll distribution accounts. With these accounts, FM2000 will fill the 522 amounts (along with the subsidiary amounts) automatically with the proper expenditures for each fund and then prompt the user to distribute the offsets as they see fit. Using this sample, for the A fund, the user will enter the amount of TRS contributions as a credit to the A632 account (Due to TRS) and the balance of the general fund gross payroll to the A630 account. This sets up 2 liabilities: one is for TRS, holding TRS contributions in the general fund until they have been deducted from State Aid and the other is for the amount of money to be transferred to Trust & Agency in order to distribute funds for the payroll. Any other funds should not contain the 632 account and therefore will not prompt the user to enter an amount for this account, but instead we will simply create the liability (630) for funds to be transferred later by check or EFT.

Running the Payroll Distribution Routine:
To run the Payroll Distribution Routine, go into Accounting Manager, click on Data Entry, Cash Disbursements, Payroll to General Ledger Distribution. Now select a schedule to post the distribution to by clicking on the appropriate schedule. While the routine will post to any cash disbursement schedule, most users like to open a separate schedule (keeping these expenditures separate from their normal warrant) for distributions either for each payroll or for a month of payrolls. The routine will post all fund expenditures into this schedule regardless of what way the Mix Funds? question was answered when the schedule was set up.

The next step is to fill in the demographic information for the payroll to be distributed as follows (see sample screen below):

Reference #: This number is used to reference this transaction as a disbursement, acting like a check number. Most districts simply use the date of the payroll for this field. (Ex. 07/07/00 payroll would use 70700. Since the field is numeric, any leading zeros are dropped off)
Payroll Date: Enter the effective date for the payroll being distributed.
Payroll #: Enter the number of this payroll for the current fiscal year.
Descr: This field is used for a description of the payroll expenditure and will automatically default to “Payroll Summary “ with the effective date for the payroll.

There are two other fields in this area that are used for display purposes only and are automatically filled in by the system. These are:

Payroll PO#: FM2000 will automatically populate this field when the payroll has been encumbered through the use of the Payroll Encumbrance routine.

Payroll Posted: A Yes/No field which tells the user if the current payroll demographic has been posted or not.

Importing Payroll Expenditures: Once the demographic information has been filled in, click on Import. FM2000 will now ask for a range of dates to look at for payroll checks to record the expenditures for. While simply using the actual payroll date will get the expenditures for a particular payroll, some districts have found it more useful to use a date range from the day after a previous payroll to the date of the payroll being distributed. By doing this, they are able to combine expenditures for any checks that were done outside of the normal payroll without actually distributing them separately. The key to doing this is to make sure you proof your totals and perform the distribution based on payroll reports which use the same date range (ie, in the sample below, run a transaction journal for 7/1/00 through 7/7/00).

Distributing the Payroll Expenditures: The next step after importing the expenditures is to guide FM2000 through the way they should be distributed to the General Ledger and what their offsets should be. Below is a sample screen showing how the distribution screen should be filled in. While FM2000 will populate the 522 expenditure control account (and the subsidiary expenditure amounts under Account Distribution), the user must enter the amounts that offset the expenditures. Remember, the accounts that were set up in Payroll Distribution Accounts in System Manager and are active in the Chart of Accounts will automatically be pulled into the distribution; however, the user must record the appropriate amounts.

While this normally is not an issue, if it is ever necessary to adjust an expenditure in the subsidiary, the user can click on Account Distribution to look at the current accounts and their expenditures which have been imported and manually adjust them. This is rare, however, since expense transfers for payroll can and should be done through the Transfer Earnings Between Accounts Routine within Payroll Manager, allowing transfers to be reflected in Accounting Manager after the Payroll Distribution Routine has been run. Please keep in mind; if for whatever reason you have increased or decreased the amount of expenditures under the Account Distribution tab, the 522 account will also have to be adjusted accordingly.

Once the distribution has been completed, click on Save. The total Debits and Credits should equal one another, other wise the system will not let you post the transaction in the next step. At this point you can click exit and continue on to posting the distribution.

Posting the Payroll Distribution: Once the distribution has been completed, you are ready to post it to the General Ledger. To do this, click on Post. FM2000 will make sure all Debits and Credits equal before posting the transaction. If they do not it will give a warning message and stop the posting process.

Once the payroll distribution has been posted, entries have now been made to record entries to both the control accounts in the General Ledger along with the expenditures in the subsidiary. If the payroll was encumbered, in addition, a liquidation entry will also be made to each account for the amount of the expense up to the remaining encumbrance amount.

NOTE: Once payroll checks have been distributed to Accounting using the Payroll Distribution Routine they cannot be distributed again. Therefore, any mistakes made within the distribution will need to be corrected through the posting of journal entries.

Distribution of Payroll Expenses from Payroll Manager to Accounting Manager

Run the Payroll Distribution Routine (See Separate Instructions) in the Cash Disbursement sub-menu of

Accountng Manager to distribute the expenses to the subsidiary and post the General Ledger entry for the

payroll. Both the expense per fund and Due to TRS amounts can be found on the Payroll Transaction Journal.

The following is a sample of what will be posted to the General Ledger from the Distribution Routine.

ACCOUNT

Debit

Credit

A522		A Fund Expense	$80,507.51
	A632	TOTAL TRS Contributions		$562.44
	A630	Due to Other Funds (TA)		$79,945.07
			$80,507.51	$80,507.51

ACCOUNT

Debit

Credit

C522		C Fund Expense	$543.76
	C630	Due to Other Funds (TA)		$543.76
			$543.76	$543.76

ACCOUNT

Debit

Credit

FA522		FA Fund Expense	$165.62
	FA630	Due to Other Funds (TA)		$165.62
			$165.62	$165.62

ACCOUNT

Debit

Credit

FB522		FB Fund Expense	$2,395.88
	FB630	Due to Other Funds (TA)		$2,395.88
			$2,395.88	$2,395.88

Total Gross Payroll

$83,612.77

Transfer of Gross Payroll from the Funds to Trust & Agency

Run checks from each fund to cover distribution of gross payroll. (Use amounts above that are also found

on the Payroll Transactions Journal summary). These checks may be manual or computer generated.

Fund

Account Check is Posted to:

Check Amount

A	A630	Due to Other Funds (TA)	A Fund Gross Less TRS	$79,945.07
C	C630	Due to Other Funds (TA)	C Fund Gross	$543.76
	FA630	Due to Other Funds (TA)	F Fund Gross	$2,561.50
F	FB630
				$83,050.33

Net Effect on General Ledger from Cover Checks:

ACCOUNT

Debit

Credit

A630		Due to Other Funds (TA)	$79,945.07
	A200	A Fund Cash		$79,945.07

C630		Due to Other Funds (TA)	$543.76
	C200	C Fund Cash		$543.76

FA630		Due to Other Funds (TA)	$165.62
FB630		Due to Other Funds (TA)	$2,395.88
	FA200	F Fund Cash		$165.62
	FB200	F Fund Cash		$2,395.88
			$83,050.33	$83,050.33

Receipt of Payroll into Trust & Agency

The following is a sample of the Cash Receipt entry which should be made to receive Gross Payroll into TA

ACCOUNT

Debit

Credit


TA200		Gross Less TRS	$83,050.33
	TA10	NET PAYROLL		$43,412.62
	TA22	FED		$10,142.24
	TA21	STATE		$3,145.30
	TA26	MED		$1,212.42
	TA26	FICA		$5,184.05
	TA29	TSA'S		$905.00
	TA18	ERS		$752.27
	TA27	ERS LOANS		$402.00
	TA85	DIRECT DEPOSIT		$17,666.74
	TA24	ASSOCIATION DUES		$227.69

			$83,050.33	$83,050.33

Transfer of Net Payroll From TA Cash to Payroll Account

Cut a check to transfer the Net Payroll to the special payroll account which will have the following affect

on General Ledger:

ACCOUNT

Debit

Credit


TA10		Net Payroll	$43,412.62
	TA200	TA Cash		$43,412.62
			$43,412.62	$43,412.62

Transfer of Employer Related Expenses to Trust & Agency

Cut a check to Trust & Agency from each Fund to transfer Employer's share of FICA/Medicare using custom

FICA/Medicare report (See sample on page 12) in Payroll Manager.


A Fund	A9030800000000	FICA-DIST	$4,991.15
	A9030800000000	MED-DIST	$1,167.28	$6,158.43
C Fund	C9030800000000	FICA-DIST	$33.72
	C9030800000000	MED-DIST	$7.88	$41.60
FA Fund	FA90308000000	FICA-DIST	$10.33
	FA90308000000	MED-DIST	$2.42	$12.75
FB Fund	FB90308000000	FICA-DIST	$148.85
	FB90308000000	MED-DIST	$34.84	$183.69

	Total FICA		$5,184.05
	Total Medicare		$1,212.42	$6,396.47

Receipt of Employer's Share of FICA/Medicare into Trust & Agency

ACCOUNT

Debit

Credit


TA200		TA Cash	$6,396.47
	TA26	FICA/Medicare		$6,396.47
			$6,396.47	$6,396.47

Produce Disbursements from Trust & Agency

Use the following steps to prepare checks for Trust & Agency:

1. Set up a TA disbursement schedule

2. Post computer generated check for each vendor using the proper TA account #

on the detail screen.

	3. Print and proof the checks to be printed report.
	4. Print and post the Trust & Agency checks.

The following are sample resulting entries in Trust & Agency from these checks:

ACCOUNT

Debit

Credit


TA29		Annuities	$905.00
TA24		Association Dues	$227.69
TA85		Direct Deposit	$17,666.74
	TA200			$18,799.43
			$18,799.43	$18,799.43

PAYROLL TRANSACTION JOURNAL

PAYROLL TRANSACTION JOURNAL

11/07/00 DEMO CSD PAGE 1
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PAYROLL TRANSACTIONS FOR CHECKS DATED BETWEEN 07/01/00 - 07/07/00

PAYROLL JOURNAL SUMMARY.....
========================================================================================================================================
PAYROLL TRANSACTION TOTALS
GROSS PAY................... 83,612.77
FICA WAGES.................. 83,612.77
FICA WITHHOLDING............ 5,184.05
MEDI WAGES.................. 83,612.77
MEDI WITHHOLDING............ 1,212.42
FEDERAL WAGES............... 81,512.00
FED WITHHOLDING............. 10,142.24
EARNED INCOME CREDIT........ 0.00
STATE WAGES................. 82,757.77
STATE WITHHOLDING........... 3,145.30
CITY WAGES.................. 0.00
CITY WITHHOLDING............ 0.00
ANNUITIES................... 905.00
FLEX DEDUCTIONS ............ 0.00
RETIREMENT DEDUCTIONS....... 1,245.77
OTHER DEDUCTIONS............ 18,365.37
NON CASH.................... 0.00
REIMBURSED EXPENSES......... 0.00
NET PAY..................... 43,412.62

************ TAX DEPOSIT INFORMATION ************

Federal Deposit Amount........... 22,935.18
State Deposit Amount............. 3,145.30

*************************************************

SCHEDULE OF OTHER DEDUCTIONS
Code---------- Account----------- Vendor#-- Vendor Name-------- ---------Amount-

BANCOMCK TA85 396 COMMUNITY BA 2,962.62
BANFCUCK TA85 679 FINGER LAKES 2,179.36
BANFCUSV TA85 679 FINGER LAKES 2,328.00
BANFLECK TA85 698 FLEET BANK 748.85
BANFLES TA85 698 FLEET BANK 50.00
BANFLESV TA85 698 FLEET BANK 196.43
BANFLSS TA85 698 FLEET BANK 20.00
BANMTCK TA85 1194 M & T BANK 1,761.35
BANSBFCK TA85 1831 SAVINGS BANK 1,814.33
BANSBFLS TA85 1831 SAVINGS BANK 1,200.00
BANSFSAV TA85 1913 SENECA FALLS 160.00
BANSFSCK TA85 1913 SENECA FALLS 3,116.61
BANSFSS TA85 1913 SENECA FALLS 60.00
BANSUMCK TA85 2072 SUMMIT FEDER 1,069.19
DUESNIAG TA24 1356 NASCO 9.94
DUESNONI TA24 1356 NASCO 217.75
_
11/07/00 DEMO CSD PAGE 2
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PAYROLL TRANSACTIONS FOR CHECKS DATED BETWEEN 07/01/00 - 07/07/00

PAYROLL JOURNAL SUMMARY.....
========================================================================================================================================

SCHEDULE OF OTHER DEDUCTIONS
Code---------- Account----------- Vendor#-- Vendor Name-------- ---------Amount-

ERS TA18 1460 NYS EMPLOYEE 683.33
ERSAR TA18 1460 NYS EMPLOYEE 68.94
ERSLN TA18 1460 NYS EMPLOYEE 402.00
TRS A632 767 GENERAL FUND 562.44
TSAAETNA TA29 31 AETNA FINANC 100.00
TSAEMPBE TA29 613 EMPLOYEE BEN 55.00
TSAIDS TA29 959 IDS LIFE COM 600.00
TSAJHFUN TA29 1013 JOHN HANCOCK 100.00
TSAMASOP TA29 1237 MASS MUTUAL 50.00
--------------
TOTAL 20,516.14

11/07/00 DEMO CSD PAGE 3
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PAYROLL TRANSACTIONS FOR CHECKS DATED BETWEEN 07/01/00 - 07/07/00

PAYROLL JOURNAL SUMMARY.....
========================================================================================================================================

PAYROLL DISTRIBUTION
Account Number Description Amount
--------------- ---------------------------------------- ----------
A1240150000000 CH SCH ADMIN IPS 3,125.46
A1240160000000 CH SCH ADMIN NON IPS 1,346.54
A1240160001000 CH SCH ADMIN EXTRA DUTY 70.38
A1310160000000 BSN ADMIN NON IPS 801.15
A1620160000000 O/M NON IPS-CUST 9,885.07
A1620160001000 O/M EXTRA DUTY-CUST 259.68
A1620160002000 O/M SUBS-CUST 28.00
A1621160000000 O/M NON IPS-MAINT 4,352.45
A2020150000000 SUPERVISION IPS 10,924.50
A2020160000000 SUPERVISION NON IPS 3,561.47
A2020160011000 EXTRA DUTY-STANTON 14.00
A2020160012000 SUBS - STANTON 109.20
A2020160022000 SUBS-KNIGHT 588.64
A2110120000000 SALARIES - GRADES K-6 2,216.42
A2110130001000 TEACHER SALARY-EXTRA DUTY 850.00
A2110140000000 SAL SUBS 1,493.00
A2110160052000 TEACH SUBS NON IPS-MID SCH 162.42
A2250150000000 PROG FOR HAND-IPS 537170 3,601.38
A2250160000000 PROG FOR HAND-NON IPS 326.46
A2250160002000 SUBS-NON-INSTRUCTIONAL 487.20
A2610150002000 SUBS-IPS-LIBRARY 22.50
A2610160002000 SUS-NON IPS-LIBRARY 19.60
A2630150002000 INSTRUCTIONAL SALARIES 45.00
A2810150001000 IPS GUIDANCE-EXTRA DUTY 238.37
A2810160000000 NON IPS GUIDANCE 1,610.04
A2810160002000 SUBS-NON IPS-GUIDANCE 372.40
A2820160000000 NON IPS PSYCHOLOGIST 325.50
A2850150000000 IPS CO-CURRICULAR 14,007.85
A2855150001500 CO-ED IPS INT SCH ATH 1,920.00
a2855150001600 BOYS IPS INT SCH ATH 2,996.00
A2855160001600 BOYS NON-IPS INT SCH ATH 6,169.00
a2855160001700 GIRLS NON IPS INT SCH ATH 1,747.20
A5510160000011 EXTRA CURRICULAR TRIPS K-6 634.17
A5510160000012 EXTRA CURRICULAR TRIPS 7-12 298.69
A5510160000013 EXTRA CURRICULAR TRIPS-BAND 20.10
A5510160000015 EX CURRICULAR TRIPS-OTHER 108.04
A5510160001000 EXTRA DUTY-MECHANICS 354.96
A5510160001620 MECHANICS SALARY 1,305.62
A5510160001622 ADMIN SALARIES-NON IPS 1,483.23
A5510160001652 SUB BUS MONITORS 246.40
A5510160002000 SUBS-BUS DRIVERS 2,379.42

FUND TOTAL 80,507.51

11/07/00 DEMO CSD PAGE 4
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PAYROLL TRANSACTIONS FOR CHECKS DATED BETWEEN 07/01/00 - 07/07/00

PAYROLL JOURNAL SUMMARY.....
========================================================================================================================================

PAYROLL DISTRIBUTION
Account Number Description Amount
--------------- ---------------------------------------- ----------
C2860160001000 NON-INSTRUCTIONAL EXTRA-DUTY 543.76

FUND TOTAL 543.76

PAYROLL DISTRIBUTION
Account Number Description Amount
--------------- ---------------------------------------- ----------
FA2110160000000 TITLE I - NON INST SAL 165.62

FUND TOTAL 165.62

PAYROLL DISTRIBUTION
Account Number Description Amount
--------------- ---------------------------------------- ----------
FB2250150002000 INSTRUCTIONAL SUBSTITUTES 1,660.00
FB2250152000000 VIB - 99-142 - SUBS 661.36
FB2250160002000 NON-INSTRUCTIONAL SUBSTITUTES 74.52

FUND TOTAL 2,395.88
------------
GRAND TOTAL 83,612.77

Number of Checks from The Payroll(s) appearing on this Journal......... 133

Number of TRANSFERS from The Payroll(s) appearing on this Journal...... 0

Number of Voided Checks from The Payroll(s) appearing on this Journal... 1

Number of Checks Issued for the Payroll(s) appearing on this Journal....... 132 Check Range 23501 - 23633

Report Completed 10:46 PM

FICA\MEDICARE REPORT

FICA\M EDICARE REPORT

03/07/01 DEMO CSD PAGE 1
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PAYROLL TAX EXPENSE BREAKDOWN BETWEEN 07/01/00 - 07/07/00

***** BREAKDOWN OF PAYROLL TAXES *****
Fund Gross Pay FICA Wages FICA Exp MED Wages MEDI Exp Fund Total TRS W/H
--------------- ---------------- --------------- --------------- --------------- --------------- ---------------- --------------
A 80,507.51 80,507.51 4,991.52 80,507.51 1,167.40 6,158.92 540.58
C 543.76 543.76 33.72 543.76 7.88 41.60 0.00
FA 165.62 165.62 10.27 165.62 2.40 12.67 0.00
FB 2,395.88 2,395.88 148.54 2,395.88 34.74 183.28 21.86
--------------- --------------- ------------- --------------- ------------- --------------- --------------
83,612.77 83,612.77 5,184.05 83,612.77 1,212.42 6,396.47 562.44 TOTAL

** FICA / MEDICARE / TRS TOTALS **
GROSS PAY...................... 83,612.77
FICA WAGES..................... 83,612.77
FICA WITHHOLDING............... 5,184.05
MEDI WAGES..................... 83,612.77
MEDI WITHHOLDING............... 1,212.42
TRS WITHHOLDING............... 562.44

The breakdown by fund is calculated in proportion to the employees' account code breakdown for the selected
payroll(s). This breakdown does not include any amounts charged to the account NON CASH, which may cause a
difference between the Total Gross Amount and the Gross Account Totals. Any such differences, along with
any other warnings or discrepancies found are reported below.

** No Problems/Discrepancies Found **

Report Completed 8:59 AM

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