PPP Report 5302 - Distribution of Payroll Expenses
Note: Much of the information on this page was excerpted and adapted for UCSB from UCLA's PPS Manual Website

• General Month-end Process Information
• General PPP5302 Information
• Transaction Number Months
• Journal Numbers
• Sample Report
• Headings
• Columns 1-11
• Columns 12-21
• Subaccount Totals
• Department Totals
• GUS Post / Reconcile Screen Key

General Month-end Process Information
After all the pay computes are processed for a specific month, month end processing begins. Month end processing includes the following:

• Month to Date Totals are cleared on the EDB.
• Expense Distribution Work file (EDW) is created from the "Payday data" for the month.
• The TOE (Transfer of Expense) file is updated with the most recent month’s information and the data from the oldest month is purged.
• Biweekly Accrual is calculated (except in the month of June).
• Distribution of Payroll Expense Report (PPP5302) is printed for distribution to departments.
• Departments should reconcile information on the PPP5302 to actual time records for all employees.
• The Committed Salaries Expenditure Report file is created and printed (PPP5441) for distribution to departments.
• Payroll charges are totaled and passed to the General Ledger by Object Codes (Academic, Career, and Limited (Casual) Staff salaries and benefits).
• Payroll memo liens and payroll related journals are posted to the General Ledger.
• Charges on invalid accounts suspend and are NOT charged to the General Ledger until corrected by the department.

• Updating EDB transactions.
• Entering on-line time reporting transactions.
• Distributing paychecks.

It is also important to reconcile the General Ledger each month. There may be some "payroll" transactions in the General Ledger which are processed on a journal. The detail of these journal transactions will not appear on the PPP5302. To identify payroll charges and journals, review the transaction column of the FSO100 - Detail General Ledger. The column will contain five characters. The first two numbers indicate the month that the journal or payroll charges were processed. The next three numbers are either the actual journal numbers or where you would find the "D10" indicating that the detail to support the transactions would appear on the PPP5302. Payroll Services has specific journal numbers assigned for Payroll Services use. Journal numbers that fall within the range of 451-560 and 900-910 are payroll related journals. More information on these journals is provided in the charts below.In order to assist with reconciling the General Ledger, the following information is provided:

Transaction Number Months
(first two characters of transaction column on FSO100):

Journal Numbers
The following journal numbers (last three characters of transaction number column on FSO100) may used for salaries and benefits by Payroll Services or CHR:

1. PPP5302 - The report number which is derived from the program that produces the Distribution of Payroll Expense.
2. RETN: - The Accounting Office is the Office of Record and is required to keep the PPP 5302 for 10 years. Other copies are required to be retained from 0 - 5 years depending on Contract and Grant requirements.
3. PROCESS MONTH - Transactions processed during this month will be found on report.
4. ACCOUNT TITLE - The official name of the account in the University Accounting System. If this is incorrect, or you have any questions, call General Accounting.
5. FUND TITLE - The official name of the fund in the University Accounting System. If this is incorrect, or you have any questions, call General Accounting.
6. LOCATION/ACCOUNT/COST CENTER/FUND/PROJECT - All transactions processed with this combination during the process month will be listed on this report.
7. MAIL TO - The official University name and address for the office of record (department) for this account. If this information is incorrect, contact the Chancellor's Office.
8. PAGE NO. - This page number is referenced when preparing a Payroll Expenditure Transfer form if the PPP5302 was printed prior to December 1992.
9. RUN DATE - The date that AIS ran the report.
10. ET MO: PG: - The 4 character ET MONTH identifies the fiscal year and fiscal month of the report; the first two characters will indicate the fiscal year of the run and the last 2 will represent the fiscal month. The associated ET PAGE is assigned by the program and is five digits. These numbers must be used to identify the expense being transferred when processing a Payroll Expenditure Transfer.
11. DEPARTMENT NUMBER - The "FS Number" for the department that has responsibility for this account.

1. LINE NO - A consecutive count of detail lines on each page. This number must be referenced when preparing a Payroll Expenditure Transfer form.
2. PAR CTL DIS - The first three digits of this five digit number is the PAR Control number. It is set to zero on an employee's initial employment. From that time on, every time a PAR record is issued for the employee, this control number is incremented by 1 and copied to the PAR record. The last three digits are called the distribution number (DIS) which is the line number with the account information on it from the PAR.
3. EMPLOYEE NAME - The employee's last name followed by first name. The name appears on only the initial line if more than one detail line applies to the employee.
4. EMPLOYEE I.D. - The nine-digit employee identification number.
5. TTLE CODE - Identifies the title under which this expense was charged.
6. PERIOD END DATE - The six-digit pay period end date in MMDDYY format.
7. DOS - Description of Service is a three-character code which identifies the type of service the employee provided for payment.
8. TIME - The pay period time in hours or in percent for which the payment was made. Hours are printed with two decimal places, followed by the indicator "H". Percent is printed with four decimal places, with the indicator "%". Time is not present on the report for by-agreement type payments because no time is associated with by agreement type payments.
9. PAY RATE - The monthly (two decimal places) or hourly rate (four decimal places) on the pay transaction or expense transfer is shown here.
10. ADJ - The Adjustment Code is an indicator used to identify the line item as one of the following types of adjustments:
    E = Expense Transfer
    H = Hand-Drawn Check
    O = Overpayment - the account was credited due to the processing of an overpayment. This does not necessarily mean that the overpayment has been repaid. To check if an overpayment has been repaid, contact Payroll Services.
    R = Rush Check
11. GROSS EARNINGS - The amount of salary charged to the department for the employee's services during the pay period. A negative sign following the amount denotes a credit item.

12. PLAN - The Retirement Plan Code identifies the employee's retirement plan:
    H = Safe Harbor/DCP Casual Plan
    N = Not Eligible
    P = Public Employees Retirement System (PERS)
    U= University of California Retirement Plan (UCRP)
13. RETIREMENT MATCHNG CONTRIB - The amount of employer contribution to the employee's retirement plan.
14. GSTR / IAPOF - The amount of fee remission for an eligible graduate student and/or the matching credit amount from the liability account to fund the benefits from an IAP award made to an employee. Fee Remission charges are set up on a quarterly basis by the Graduate Division based on the amount of the award to the student.
15. OASDI/MEDCR - The amount of employer contribution to the Social Security Administration for eligible employees. The amount is determined by the FICA eligibility code on the EDB and the employee's eligible gross wages paid to date.
16. DENTAL/VISION/HEALTH/OPEB - The combined amount of employer contributions for employee health insurance coverage and the annuitant. The annuitant is assessed against the salary of employees in either UCRP or PERS. It is used to fund the cost of health insurance for currently retired employees.
17. UI / GSH - Premium for Unemployment Insurance for eligible employees and/or premium for Graduate Student Health insurance for eligible graduate students.
18. WC / ESP / GSPF2 - The charges listed in this column are for Workers Compensation and for Employee Support Programs.
19. LIFE & UCNDI & OPFR - The combined amount of premiums for (1) Term Life Insurance for employees who are UCRP members, and (2) Non-industrial Disability Insurance for employees who are members of either UCRP or PERS, or (3) Office of the President mandated fee remission for eligible graduate students.
20. IAP/LEAVE - This column contains the combined charges for Vacation Leave Benefits and the Incentive Award Program (IAP) assessments.
21. TOTAL BENEFITS - The sum of all benefit expenses on the line for the employee's payment item.

1. CURRENT MONTH - Wages and benefits for this month.
2. PRIOR PERIOD ADJUSTMENTS - Wages, benefits, and adjustments to wages and benefits for any pay period prior to those within the month being reported.
3. DEPARTMENTAL CHARGES MADE TO GENERAL LEDGER - Total of gross earnings from the previous four categories.
   
   
   

1. DEPARTMENTAL TOTAL EARNINGS - Sum of gross earnings column.
2. DEPARTMENTAL TOTAL BENEFITS - Sum of total benefits column.
3. EMPLOYEE BENEFITS CHARGED TO ACCOUNT - The actual account where the total benefits are charged.
4. TOTAL BENEFIT CHARGES BY OBJECT CODE - The total of each type of benefit is displayed by object code along with the name of the benefit (such as UCRS - Basic).