Core-CT Payroll Reconciliation
Last Updated: May 2012
Overview
Core-CT data is instrumental in reconciling payroll expenditures, whether you have an HR or
Financial role. Core-CT, however, is not one system but rather three systems integrated into one.
Understanding the data integration of the HRMS and Financial systems in Core-CT is key in
accurately reconciling agency payroll expenditures; this job aid was designed to assist users in
doing so. It is not intended to dictate your role but rather identify reports designed to extract
payroll data from both the HRMS and Financial systems.
The perspective of this job aid addresses payroll from three basic foundations:
 confirmed payroll;
 payroll corrections; and
 Payroll costs charged to and or from another agency.
STATE OF CONNECTICUT PAYROLL INTEGRATION PROCESS FLOW
HRMS Pay
Cycle
Confirmed/
Pay Checks
Generated
(Thursday –
week before
Pay Day aka
Payconfirm
Thursday)
HRMS
Payroll
Data sent
to
Financial
system
EPM
Detailed
Payroll
Reporting
Table is
updated
Payroll
expenditures
are posted to
General
Ledger and
EPM Tables
are updated
(Tuesday
before
Pay Day)
(Tuesday
before Pay
Day)
(Tuesday after
Pay Day)
Page 1
Since payroll happens over a 4 week cycle, it is important to understand when events occur
during that time. First, a week is defined as Friday to Thursday. Weeks 1 and 2 is the working
period. The last day of week 2 (Thursday) employees are asked to submit their timesheets
(electronically or on paper). Timesheets are approved on the first day of week 3 (Friday).
Confirm Thursday is the last day of week 3. Payroll is distributed on the last day of week 4.
The example below shows an example.
Date
Pay Cycle Information
June 1, 2012 Day 1 of the working period (Friday)
June 14, 2012 Last day of the working period (Thursday)
June 21, 2012 Confirm Thursday
June 28, 2012 Payroll distribution (Thursday)
June 29, 2012 Post to General Ledger (Friday)
This is the first day of the next payroll cycle
Notes
PAY_END_DT
CHECK_DT,
JOURNAL_DATE
Data Definitions
Field Name
Field Definition
Pay End Date
(HRMS)
Payroll data is reported by pay end date. Pay end
date must be used in the payroll reports/queries to
accurately retrieve data.
The paycheck date in payroll is the journal date in
general ledger. The paycheck date determines the
Financial Accounting Period in General Ledger.
Exceptions: Pay groups S41, S42, 4S1, 4S2, and
L44.
Date the Journal is posted in General Ledger.
Pay Check Date
(HRMS)
Journal Date(Fin)
CHECK_DT
EPM table, CTW_DET_PAYROLL
(EPM)
JOURNAL_DATE EPM table, CTW_HR_ACCTG_LN
(EPM)
Combination
(Combo) Code
(HRMS)
Department ID
(HRMS)
Department ID
Chartfield
(HRMS)
In Core-CT, Account Codes used in HRMS map to
Chart of Account combinations in the Financials
system. Combo codes make up a combination of
DEPTID, FUND_CODE, SID and Project or
Program code
The DEPTID in HRMS is the department, division
or unit governing agency budgetary decisions,
which an employee is assigned.
Identifies the financial management organizational
entity associated with a particular financial
transaction.
Corresponding Field
Name
PAY_END_DT
(EPM)
Journal Date (FIN)
CHECK_DT,
JOURNAL_DATE
(EPM)
Paycheck Date
(HRMS)
JOURNAL_DATE
(EPM)
Paycheck
Date(HRMS)
Paycheck
Date(HRMS)
Journal Date(FIN)
ACCT_CD (EPM)
DEPTID (EPM)
Department ID (FIN)
CTW_DEPTID_CF
(EPM)
Page 2
HOW TO USE THIS JOB AID
General Use of EPM Queries in this Job Aid
Human Resources/Payroll Queries:


Query 1, EPM CT_CORE_PR_RECON_BY_CHARTFIELD
Query 3, EPM CT_CORE_HR_PYRL_CHG_OTHR_AGY
Financials Queries:



Query 2, EPM CT_CORE_GL_PR_RECON_BY_CHARTFD
Query 4, EPM CT_CORE_GL_PAYROLL_DETAIL
Query 5, EPM CT_CORE_GL_OTHER_PS_CHARGES
Specific Use of Reports in this Job Aid
Specific examples of reporting scenarios are provided below. Please note that each scenario will
require further research, effective tools and reports to support a final analysis. To map the
appropriate Core-CT report for your needs, determine the scenario in Column One that is
relevant to you; the report name(s) are listed in Column 2 and the Page in this job aid that you
can find them in Column Three.
Report Scenario
Basic
Reconciliationoption 1
If Payroll total is
higher than GL total
Run these Reports
and/or Queries
Query 1 totals
should balance
totals on query 2
Query 2
Query 3
Query 4
If GL total is higher
than Payroll total
Query 2
Query 4
Query 5
Find Payroll charges
not included in GL
Query 3
Results / Tip
If EPM query totals balance, reconciliation is
complete.
Query 3 will return payroll entries coded to another
agency.
Check GL entries for corrections using query 2.
Use Query 4 to identify all payroll charges to your
agency for a specified pay period.
Query 2 returns all payroll charged to your agency
and recorded in the general ledger
Check GL entries for corrections using query 2
Query 5 identifies specific payroll charges to your
agency by another agency.
Use Query 4 to identify all payroll charges to your
agency for a specified pay period.
Query 3 will return payroll entries coded to another
agency
TIMING AND REPORT DEPENDENCIES
Page 3
Report Users need to consider the following timing of events in Core-CT and other activities in
their efforts to reconcile Payroll costs between the HRMS and Financials Systems:








Prior period adjustments in HRMS will be reflected in the current pay cycle. HRMS prior
period adjustments may include reversed paychecks, off cycle checks and use of inactive
account codes (HRMS combination codes).
Adjustments to the General Ledger (Spreadsheet Journals (SSJs), etc.) are not reflected in
either HRMS or the EPM Detailed Payroll or HR Accounting Line tables.
Adjustments to the General Ledger are reflected in the EPM Journal Transaction and GL
Balance Reporting tables.
Payroll data is available in CORE-CT bi-weekly (not daily) based upon the payroll
confirmation cycle.
The GL Fringe Allocation process runs on a bi-weekly schedule, the Saturday after the check
date for the entries associated with that check date; payroll entries coded to accounts starting
with 504 will net to 0. An additional fringe account code, 60690 was added to payroll
processing October 2008.
Pay special attention to the account codes used in the payroll queries and reconcile to the
general ledger totals using only these accounts.
Certain non-reportable payroll earnings codes do not map to the accounts specified in the
HRMS job aid,
http://www.core-ct.state.ct.us/user/hrjobaids/pay/default.htm/Account Mapping Document
Employees who are members of the special paygroups: 4S2, 4B5, 4BA, 7B5, 8B5, BY4,
BY5, BY7, BY8, L44, 4L4, S41, S42, or 4S1, will have a different payroll reporting cycle
(pay end date) than the pay end date used to execute the suggested queries. Please identify
these employees or groups of employees to facilitate your reconciliation,
For more information
EXHIBIT A to see when Core-CT Payroll Information is updated across Core-CT Modules and
the EPM Bi-weekly table refresh schedule http://www.corect.state.ct.us/epm/docs/biweekly_sked.doc.
HRMS User Website to see how HR Earnings Codes map to GL Account ChartFields:
Account Mapping Document
Page 4
CHART OF PAYROLL ACCOUNT CHARTFIELDS AND DESCRIPTIONS
Account Chartfield
50110
50120
50130
50140
50150
50160
50170
50180
50190
50200
50210
50220
50410
50420
50430
50441
50442
50460
50471
50472
50473
50474
50475
50500
50510
50511
50515
50600
50710
50711
50713
50720
50730
50731
50740
50750
50760
50780
50790
50800
Account Description
Salaries & Wages-Full Time
Salaries & Wages-Temporary
Salaries & Wages-Contractual
Salaries & Wages-Student Labor
Salaries & Wages-Part Time
Longevity Payments
Overtime
Differential Payments
Accumulated Leave
Graduate Assistants
Meal Allowance
Cooperative Ed(Co-Op) Students
Group Life Insurance
Medical Insurance
Unemployment Compensation
FICA
Medicare Taxes
Worker Compensation Awards
SERS
ARP
Teachers Retirement System
Judges & Comp Commissioners
Other Statutory
Employee Death Benefits-Dependents
Buy Back Option
Fringe Benefits-Interim
Pension Payments to Retirees
Payroll Suspense
Employee Allow & Reportable Payments
Distribution Pool Participants
Pool Share Transactions
Employee Non-Reportable Payments
Fees Paid To Employees
CT TRANSCRIPTS-SENTENCING
Interest Penalty-Payroll Awards
Education & Training For Employees
Tuition Reimbursement
In-State Travel
Out-Of-State Travel
Mileage Reimbursement
Page 5
Core-CT Payroll Information Update Table – EXHIBIT A
HRMS Payroll
Calendar
FY
2012
When is Payroll Data updated for Reporting out of CORE HRMS,
FIN and EPM?
Pay
Period
End
Check
Date
HRMS
Payroll
Confirm
Update
EPM
Detail
Payroll
Update
Date
6/16/2011
6/30/2011
7/14/2011
7/28/2011
8/11/2011
8/25/2011
9/8/2011
9/22/2011
10/6/2011
10/20/2011
11/3/2011
11/17/2011
12/1/2011
12/15/2011
12/29/2011
1/12/2012
1/26/2012
2/9/2012
2/23/2012
3/8/2012
3/22/2012
4/5/2012
4/19/2012
5/3/2012
5/17/2012
5/31/2012
6/14/2012
7/1/2011
7/15/2011
7/29/2011
8/12/2011
8/26/2011
9/19/2011
9/23/2011
10/7/2011
10/21/2011
11/4/2011
11/18/2011
12/2/2011
12/16/2011
12/30/2011
1/13/2012
1/27/2012
2/10/2012
2/24/2012
3/9/2012
3/23/2012
4/5/2012
4/20/2012
5/4/2012
5/18/2012
6/1/2012
6/15/2012
6/29/2012
6/23/2011
7/7/2011
7/21/2011
8/4/2011
8/18/2011
9/1/2011
9/15/2011
9/29/2011
10/13/2011
10/27/2011
11/10/2011
11/23/2011
12/8/2011
12/22/2011
1/5/2012
1/19/2012
2/2/2012
2/16/2012
3/1/2012
3/15/2012
3/29/2012
4/12/2012
4/26/2012
5/10/2012
5/24/2012
6/7/2012
6/21/2012
6/28/2011
7/12/2011
7/26/2011
8/9/2011
8/23/2011
9/6/2011
9/20/2011
10/4/2011
10/18/2011
11/1/2011
11/15/2011
11/29/2011
12/13/2011
12/27/2011
1/10/2012
1/24/2012
2/7/2012
2/22/2012
3/6/2012
3/20/2012
4/3/2012
4/17/2012
5/1/2012
5/15/2012
5/29/2012
6/12/2012
6/26/2012
FIN HR
EPM HR
EPM
Accountin Accountin Journal
g Line
g Line
Transactio
Update
Update
ns Update
7/5/2011
7/18/2011
8/1/2011
8/15/2011
8/29/2011
9/12/2011
9/26/2011
10/11/2011
10/24/2011
11/7/2011
11/21/2011
12/5/2011
12/19/2011
1/3/2012
1/17/2012
1/30/2012
2/14/2012
2/27/2012
3/12/2012
3/26/2012
4/9/2012
4/23/2012
5/7/2012
5/21/2012
6/4/2012
6/18/2012
7/2/2012
7/6/2011
7/19/2011
8/2/2011
8/16/2011
8/30/2011
9/13/2011
9/27/2011
10/12/2011
10/25/2011
11/8/2011
11/22/2011
12/6/2011
12/20/2011
1/4/2012
1/18/2012
1/31/2012
2/15/2012
2/28/2012
3/13/2012
3/27/2012
4/10/2012
4/24/2012
5/8/2012
5/22/2012
6/5/2012
6/19/2012
7/3/2012
7/6/2011
7/19/2011
8/2/2011
8/16/2011
8/30/2011
9/13/2011
9/27/2011
10/12/2011
10/25/2011
11/8/2011
11/22/2011
12/6/2011
12/20/2011
1/4/2012
1/18/2012
1/31/2012
2/15/2012
2/28/2012
3/13/2012
3/27/2012
4/10/2012
4/24/2012
5/8/2012
5/22/2012
6/5/2012
6/19/2012
7/3/2012
EPM
General
Ledger
Update*
7/6/2011
7/19/2011
8/2/2011
8/16/2011
8/30/2011
9/13/2011
9/27/2011
10/12/2011
10/25/2011
11/8/2011
11/22/2011
12/6/2011
12/20/2011
1/4/2012
1/18/2012
1/31/2012
2/15/2012
2/28/2012
3/13/2012
3/27/2012
4/10/2012
4/24/2012
5/8/2012
5/22/2012
6/5/2012
6/19/2012
7/3/2012
EPM Detail
Payroll
Journal
Data Update
7/6/2011
7/19/2011
8/2/2011
8/16/2011
8/30/2011
9/13/2011
9/27/2011
10/12/2011
10/25/2011
11/8/2011
11/22/2011
12/6/2011
12/20/2011
1/4/2012
1/18/2012
1/31/2012
2/15/2012
2/28/2012
3/13/2012
3/27/2012
4/10/2012
4/24/2012
5/8/2012
5/22/2012
6/5/2012
6/19/2012
7/3/2012
Page 6
PAYROLL RECONCILIATION USING EPM QUERIES
The following queries can be used to aid the reconciliation of Core HR Payroll (PR) Entries to
the General Ledger (GL) payroll accounting entries.

Query 1 –CT_CORE_PR_RECON_BY_CHARTFIELD:
o Use this query to see how detailed payroll entries break down and total by Earnings
Codes and Account to compare against Query 2, (GL PR Journal Entries)
o Requires access to EPM HRMS Payroll Reporting

Query 2 – CT_CORE_GL_PR_RECON_BY_CHARTFD:
o Use this query to see Journal Payroll Accounting entries to compare against EPM
Query 1 or 4, (PR Detail)
o Requires access to EPM FIN GL reporting

Query 3 - CT_CORE_HR_PYRL_CHG_OTHR_AGY
o
o
Use this query to ensure that employees are not inappropriately charging other agencies.
All charges to other agencies will be identified using this query.
Query Description: This query captures all agency charges to other agency’s combo
codes whether the coding is changed in timesheet or through additional pay. These
charges will appear in the agency payroll records, but not in the general ledger. This
query uses the EPM Reporting Tables, CTW_ADDL_PAY and CTW_TL_RPTDTIME
and has prompts for your Department and Pay Period Beginning Date to Pay End Date.
o Requires access to EPM HRMS Payroll Reporting

Query 4 - CT_CORE_GL_PAYROLL_DETAIL
o Use this query to balance payroll entries to general ledger entries. Remember the
fringe allocation results in all fringe accounts net to zero.
o Query description: This query provides detailed payroll data by pay period for
charges to a specific business unit. Only those rows associated with a state
coding string are returned.
o Requires access to EPM FIN GL reporting

Query 5- CT_CORE_GL_OTHER_PS_CHARGES
o
Use this query to identify payroll charges in General Ledger from other agencies. .
o Query Description: This query returns detailed payroll data where the personal service
charges are for an employee of a different agency.
o
Requires access to EPM FIN GL reporting
For more information, see EXHIBIT B to see where in Core these reports are generated from.
More information on these queries can be found in the Core-CT Catalog of Reports and
Queries http://www.core-ct.state.ct.us/reports/
Page 7
EXHIBIT B Core-CT Payroll Process System Flow and PR Reporting
H
R
M
S
E
P
M
HRMS Payroll
Transactions
H
R
Journal Date
update
Accounts
Receivable
(AR)
Transactions
Accounts
Payable (AP)
Transactions
HR
Accounting
Line
Transactions
Source System = PAY
E
P
M
F
I
N
Journal
Entries
General
Ledger
Source System = All
F
I
N
QUERIES 1, 3, & 4
Detailed
Payroll
Reporting
Table
and Journal ID
on Payroll
HR
Accounting
Line
Reporting
Table
QUERIES 2 & 5
Journal
Transaction
Reporting
Table
General
Ledger
Balance
Reporting
Table
Source System = All
Page 8
Query 1:
CT_CORE_PR_RECON_BY_CHARTFIELD
You can use this query to see how detailed payroll entries break down and total by Earnings
Codes and Account and compare against EPM Query 2, Payroll Journal Entries.
This query requires entry of both pay period end dates and check dates. The most effective
method of data retrieval is to enter the check date range corresponding to the journal date range
in general ledger; remember, with a few exceptions, the check date in the payroll module is the
journal date in general ledger. Enter a wider range of pay period end dates to capture all pay end
dates associated with the selected check dates. It is most efficient to balance one department pay
period at a time. For example, if you wish to report on check/journal date 2-24-2012, enter
check date between 2-24-2012 and 2-24-2012, and pay end dates from 2-09-2012 and 2-09-2012.
Click RUN to Excel
Enter report desired values in prompts and Click OK to View Results:
9
Sample Results
Please note, due to page size limitations, sample results may be incomplete
10
Query 2:
CT_CORE_GL_PR_RECON_BY_CHARTFD
Use this query to see Journal Payroll Accounting entries and compare to the amounts returned by
EPM Query 1, Payroll Detail.
Click Run to Excel
11
Sample Results
Please note, due to page size limitations, sample results may be incomplete
It is strongly advised to use criteria on Account Chartfield on all Payroll reports. It is inadvisable
to use Earnings Codes as criteria on HR PR reports for reconciliation. Using the Account
Chartfield that the Earnings code falls under will ensure that you are capturing every essence of
that Earn Code type in HRMS for reconciliation against Financials.
12
Exercise
STEP BY STEP SAMPLE RECONCILIATION
Run EPM query: CT_CORE_PR_RECON_BY_CHARTFIELD
Enter Prompt values:
13
Core-CT Payroll Reconciliation
Payroll Totals:
Sum of Sum Trans
Amt
Acct
Total
50110
$9,476,333.31
50120
$9,077.24
50150
$75,654.70
50160
$1,954.05
50170
$1,843,996.59
50180
$178,918.15
50190
$98,639.49
50210
$290,344.59
50410
$15,758.76
50420
$2,261,142.58
50430
$23,287.61
50441
$714,495.96
50442
$167,176.75
50471
$4,444,317.81
50473
$1,274.30
50780
$13.00
50790
$321.42
50800
$3,982.29
51750
$380.00
60690
$4,626.91
Grand Total
$19,611,695.51
14
Run the General Ledger query: CT_CORE_GL_PR_RECON_BY_CHARTFD
General Ledger Totals:
Acct
Total
50110
$9,476,333.31
50120
$9,077.24
50150
$75,654.70
50160
$1,954.05
50170
$1,843,996.59
50180
$178,918.15
50190
$98,639.49
50210
$290,344.59
50410
$0.00
50420
$0.00
50430
$0.00
50441
$0.00
15
50442
$0.00
50471
$0.00
50473
$0.00
50780
$13.00
50790
$321.42
50800
$3,982.29
51750
$380.00
60690
$4,626.91
Grand Total
$11,984,241.74
Reconciliation
Posted to payroll:
$19,611,695.51
Total Fringe:
7,627,453.77
(60690 & 504XX accounts)
General Ledger Total:
$11,984,241.74
16