Payroll Reconciliation Guidelines
Created 1/4/08
Introduction
Effective 1/1/08, University of Missouri System Accounting Policy 55.60 goes into effect. The
policy can be found at:
http://www.umsystem.edu/ums/departments/fa/controller/accountingservices/manual/fullindex.s
html#55.
The objective of the policy is to “validate that payroll transactions are appropriately authorized,
properly recorded so that the financial amounts accurately reflect the payroll activity, and
adequate reviews are performed and documented.”
In order to complete the reconciliation process, there are several steps that need to be followed
and documented. This document is an effort at outlining the step by step instruction that should
be followed for each payroll processed.
Process Flow
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1. Collect & Input Time Records:
A. Collection of time – Purpose is to make sure that all hours worked and absences reported
are accurate and authorized.
1) Time Sheets: All non-exempt employees must create a detailed record of their
hours worked and their absences whether paid or unpaid.
i. Benefit eligible employees with standard hours less than 40 need only to
report hours worked and absences up to their standard hours
ii. Non-benefit eligible employees need only report hours worked
2) Monthly Absences Summaries: All exempt staff must create a detailed record of
their absences whether paid or unpaid.
B. A supervisor or departmental authorized representative must approve reported
time/absences and this approval must be maintained and reproducible if requested.
C. Time Entry
1) The approved, reported time and absences should be entered into Webtime,
KRONOS or Infotronics (henceforth referred to as Webtime)
2) Recommendation - Webtime should be checked for reasonableness
3) An employee may enter their own time
4) The individual that enters time may not be involved with steps 2 & 3 of this
reconciliation process (Validation of Time Entry & Verification of EDR to
Webtime Review)
Step 1 is now complete.
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2. Validate Time Entry for Reasonableness & Accuracy
A. Verify Webtime includes all employees to be paid, their correct rates/amounts of regular
pay and any additional pay
1) Requirement - Webtime is checked for reasonableness
i. Example of unreasonable entry
B. Verify there are no unauthorized employees listed to be paid
C. Review USHR0087 for monthly paid employees (example in Appendix B, p8)
1) This report is currently sent out from the Payroll Office to Fiscal Officers and is
available on the morning Webtime opens for monthly payroll
2) This report shows those employees that have a variance in gross payment from
the prior confirmed payroll to the current calculated payroll
3) Differences should be investigated and noted
i. Errors should be reported via roster or PAF, whichever is appropriate
4) A comparison report similar to the USHR0087 is being developed for biweekly
paid employees
D. Compare Webtime Review page/KRONOS Time Detail Report/Infotronics Time Card
Report (henceforth referred to as Webtime Review) to time collection sources (time
sheets, monthly absence summaries) (example in Appendix B, p9)
1) Suggest the comparison to Webtime Review be done after Webtime has closed so
that the comparison is made to the final version of Webtime
2) Make sure data entry was accurate and reasonable
i. Ex. keyed 800 hours, instead of 80 hours
E. Sign or approve the Webtime Review and retain it with the source documents prior to the
creation of the Expense Distribution Report (EDR) for the current pay period
1) EDR is created the morning following the final pay calculation
2) If any “hours” data entry errors are found after Webtime closes, but prior to the
final pay calc, rosters should be submitted to umcpayroll@missouri.edu ASAP
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3) If any “job data” data entry errors are found after Webtime closes, communicate
with HR and/or Payroll to determine the appropriate steps to be taken
4) Example of “approval” – Set up a process in your office where the “Time Entry”
person is responsible for collecting the reconciliation packet. Electronic approval
of the current step - Webtime Review – would be an email from the reviewer to the
time entry person saying, “I have compared source documents to the Webtime
Review and I verify the information is correct.”
3. Verify EDR Agrees with Webtime Review
A. Purpose is to make sure that the payroll ran accurately and that unexpected changes have
not been made.
B. Verification should be completed each payroll
C. What to review (example in Appendix B, p10-12)
1) compensation rates and hours reported on the EDR to those recorded on the
WebTime Review
2) appropriate use of earnings codes
3) all employees on the Webtime Review are included on the EDR
4) the EDR contains only authorized employees
D. Evidence the EDR Review:
1) Paper approval - Print off EDR “Totals” page, sign and add to reconciliation
packet
2) Electronic approval – Continuing with the process set forth in step 2-E-4) above,
electronic approval of the current step - EDR Review – would be an email from
the reviewer to the time entry person.
E. Retain documentation and account for any reconciling items
1) PAFs – keyed after Webtime closed, but before payroll ran
2) Rosters
3) Payroll Correcting Entries
4. Reviewing charges against chartfield string
A. It is recommended that the Benefit Charge against the department’s chartfield string is
reviewed for accuracy
1) Possible errors include
i. FICA charged on exempt employee
ii. Flat rate charged on non-benefit eligible employee
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5. Periodic Review and Verification of Reconciliation
A. At least quarterly the department head and/or designated administrator must review the
process
1) Purpose of this review is to make sure the data is accurate and the policy reviews
and retention requirements are being met
B. The review cannot be completed by the same person that carried out steps 2 & 3 above
C. If the segregation of duties described in steps 1-3 above cannot be achieved, this step 5
becomes mandatory and must be completed every time a payroll is run
6. Records Retention
A. Retain all documentation required in the policy for 5 years OR for 5 years after the end of
an award if employees were paid from sponsored activity (whichever is longer), then
destroy as a confidential record
*End of Reconciliation Procedure*
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APPENDIX A
Accessing MIS Web Applications
Access MIS Web Applications Administrative (MIS) Web Applications website;
https://webapps.umsystem.edu/
Add the website URL to the web browser’s Favorites folder for easy access.
Sign On to the Administrative Web Applications site using a SSO ID (Single Sign On ID). SSO
ID is also referred to as NT ID, PawPrint, and Active Directory ID.
Enter SSO ID and
Password
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APPENDIX B
WebTime Data Entry and Review
To reach the screen below, reference Accessing MIS Web Applications in Appendix A (pg 6)
Select WebTime to open the WebTime data entry and review applications.
Choose “Enter Pay Data” to enter hours and absences reported by employee.
Choose “Review Pay Data” to review hours and absences entered.
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APPENDIX B (cont)
USHR0087 Compare
The USHR0087 for October payroll indicated a difference from the employee’s confirmed September
check to her calculated October check. Reviewing Job Data indicated that the employee’s Annual
Budget Increase was not keyed until 10/10/07.
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APPENDIX B (cont)
Timesheet – Webtime Review Compare
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APPENDIX B (cont)
EDR to Webtime Review Compare
To reach the Expense Distribution Report (USHR0173), reference Accessing Mobius Document
Direct in Appendix C (pg 11).
Once you have selected the appropriate report and clicked on the + sign, all pay periods will be
displayed.
Choose the pay period you need to reconcile and click on the sheet icon, to the left of the date.
The report for various departments (based on your level of access) will appear to the right in the
reporting view window.
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APPENDIX B (cont)
EDR to Webtime Review Compare (cont)
Reports USHR0173B and USHR0173M are filed by DeptID (Home Department). To retrieve
the report by DeptID, select the magnifying glass from the tool bar and enter the DeptID you
wish to retrieve.
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APPENDIX B (cont)
EDR to Webtime Review Compare (cont)
Comparing compensation rate, hours, appropriate earnings codes, employees found in EDR to Webtime
Review.
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APPENDIX C
Accessing Mobius DocumentDirect
Access Mobius DocumentDirect reports for Human Resources through the
Administrative (MIS) Web Applications website; https://webapps.umsystem.edu/
(Referenced in Appendix A, pg 6)
Select PS DocumentDirect Reports to open the Mobius DocumentDirect welcome
page.
Select Start to open the Mobius DocumentDirect application.
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APPENDIX C (cont)
Access the Sign On dialog by clicking the Mobius server icon. Sign On to Mobius
DocumentDirect using a SSO ID (Single Sign On ID). SSO ID is also referred to as NT
ID, PawPrint, and Active Directory ID. Enter your User ID in the Recipient ID field. Enter
your password in the Password field.
Enter SSO ID and
Password then click the √
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APPENDIX C (cont)
Navigating Mobius DocumentDirect
Select “Report” under the Mobius server icon.
Document Explorer Window
The Document Explorer Window lists reports available to the user signed on to Mobius
DocumentDirect. Reports are indexed and displayed in a hierarchy. The Report index
categorizes reports by name. Each level within the hierarchy further categorizes a
report.
Navigate levels using the levels +/- icon to expand and collapse the lists. Use
to
display more reports when scrolling thorough the report list. When a report is selected
from the Document Explorer Window, it displays in the Report Viewing Window.
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APPENDIX C (cont)
Printing a Single Page
To print the current page of the report only, select the single page print icon
. The
page is sent directly to the Windows default printer. If however, the report has multiple
pages as indicated on the lower right, you will want to select the print icon
and set
the print range accordingly. The report will print with the defaults of landscape and a
font size of 8, however, adjustments can be made through the set-up and font
selections.
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