DRS Audit Review
PPMS meeting 10/12/15
Jim Craswell
The College says we’re reporting Wages
and contributions to DRS Correctly as
required by WAC
State Auditor agrees College reporting
Correctly.
However, Auditor found issues that should
be addressed (Management Letter).
Audit Report Search - Access Washington
http://portal.sao.wa.gov/ReportSearch
Audit Process
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Employer completes survey on local practices.
Auditor provides a sample list of employees for audit (15-20)
HR Benefits Manager will be asked to substantiate Benefit decision on each one.
Payroll Asked to provide 1 year pay history with wages and hours for each sample
employees. Totals compared with DRS records
Successful audit hints
• Make sure your procedures and records are correct throughout the year (Internal controls).
• Monitor your DRS Account Activity Report and resolve your Discrepancies monthly.
• Monitor your DRS Faculty member contracts to ensure Calendar Code is used Consistently.
• Audit DRS employees with Faculty Contracts at end of each fiscal year and hold for next DRS Audit.
• Print out DRS website Earnings History for each chosen (sample) employee prior to audit and make
sure your PPMS reports match (or you can explain the difference).
Problem: FT/PT Faculty contract hours
• PPMS Reports hours to accurately report Taxes (FLSA & Workers Comp)
o PTF Hours (Contract Units) = Classroom hours only
o Hours split evenly each pay period regardless of days in PPD
• DRS requires Hours to be reported as Actual hours worked by accounting period. Expects Faculty with full
load to get full load service credits (Hours)
• TRS1 Employees report by days not hours. Can’t report more than full days worth of hours.
• Behind the scenes, PPMS Converts the hours from reported to actual worked & Distributes those hours
using the PS9019 Employee Calendar triggered by the Calendar Code manually input on the PS0002
Audit Problem:
• Payroll Records won’t match DRS records (FT/PT Faculty contracts)
o No Report that shows the conversion from PPMS hours to DRS hours
PPMS Reported Hours:
Contract Units / pay periods = Payroll Hours
66 Units / 6 PPDs
= 11 Hours
DRS Required Hours:
% Full Time X HrsPerDay X DaysPerMonth
PayPeriodsPerMonth
40% FTE X 7 HrsPerDay 19 Days / 2 = 26.6 Hrs
Difference
(Hours under-reported) = 15.6 Hrs
Conversion based on Calendar Code Entry= P4
and Calendar Code Tables
Sample Calendar Code P4 Part Time Faculty Spring Quarter
91.67 Total Hours
Reported PPMS
26.6 Hours 04a payroll
109.6 Hours 04a payroll
Caution: There are no known PPMS
reports that accurately show the
conversion from PPMS hours to DRS
hours.
PPMS to DRS Conversion Register - Annual
(Home made)
Conversion Factors
PPMS Reported Hours
PPMS Query – Pre-Close Missing Calendar Code Audit
DRS Distributed Hours
Caution: Some have believed that current payroll
reports such as the ps1560 will work for the DRS
Audits.
Faculty hours will not reflect the converted DRS
hours (see below)