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OUTLINE
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Procedures for charging Crown Corporations
with the Employer's Share (ER) of the personnel benefits plans and recovering
the cost of payroll (employee's gross pay) functions performed by Department
079 on behalf of the Crown.
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CROWNS--The following is a list of the
Crowns the PAO is responsible for and whether the Crowns' funds are paid
from the Consolidated Revenue Fund (CRF) or Commercial Banks.
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| CROWN
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TITLE
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PAY OFFICE
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FUND
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| PAA
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PILOTAGE AUTHORITY-ATLANTIC
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HALIFAX
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BANK
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| PAL
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PILOTAGE AUTHORITY-LAURENTIAN
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MTL
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BANK
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| IHR
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INTERNATIONAL HUMAN RIGHTS
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MTL
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BANK
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| HER
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HERITAGE CANADA
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CRPO
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BANK
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| CCC
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CANADIAN COMMERCIAL CORPORATION
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CRPO
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CRF
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| CDC
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CANADIAN DAIRY COMMISSION
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CRPO
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CRF
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| OCC
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CANADIAN CENTER FOR OCCUPATIONAL HEALTH
AND SAFETY
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LONDON
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CRF
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| ICA
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FOOD INSPECTION AGENCY
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ALL
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CRF
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| NBC
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NATIONAL BATTLEFIELDS COMMISSION
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QUEBEC
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CRF
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CROWN CORPS--FUNDS IN CRF
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For Crowns with their banks in the CRF, the Employer's Share (ER) is
charged by Interdepartmental Settlement (IS).
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INTERDEPARTMENTAL SETTLEMENT (IS)
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A Creditor Initiated IS will be used to charge the Crown corporations
their employers share according to the statement of account prepared.
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CROWN CORPS--FUNDS IN BANKS
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For Crowns that maintain their bank accounts in commercial banks and
are separate from the CRF accounts, an advanced deposit to a Department
079 suspense account is required before payments are made on their behalf.
The suspense account, having been established on the basis of estimated
expenditure for salary gross and Employer's Share initially, is reimbursed
by the amount of actual expenditure each pay period.
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METHOD--Payments are charged to separate
General Ledger (GL) accounts in the Payroll system general Ledger (PSGL)
and recovered from the Crown by a cheque drawn on their commercial bank.
The Department 079 Trial Balance will report any account balances at month
end as accounts receivable and payable. A source 051 General Journal Voucher
(GJV) is created on the Common Departmental Financial System (CDFS) to charge
the separate GL accounts in the PSGL with the total amount of the Corporations
share of the premium and the Department 079 accounts are credited accordingly.
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STATEMENTS--These Crowns are to be provided
with a statement, as per Appendix "A",
to advise of the amount owing the separate GL accounts in the PSGL, broken
down by the different types of expenditures for salaries and Employer Share
of premiums on a monthly basis.
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CALCULATING GOVERNMENT SHARE
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Each Crown pays a different percentage for personnel benefit plans, based
on negotiations with the Plan Administrators.
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PROCEDURES
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COMPLETING APPENDIX "A"
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The PAO clerk will proceed as follows on a monthly basis, for Crowns
whose funds are in Commercial Banks:
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PAO Clerk
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- OBTAIN all PAH92/(FIS) PAI40 New Expenditure Program listings
for entitlement and deductions for Crowns;
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- CALCULATE Employer's Share (ER) for applicable deductions;
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- IDENTIFY ER's Employment Insurance (EI) on PAH92/(FIS) PAI40
New Expenditure Program;
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- OBTAIN VQ listing to remit Dental;
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UPON RECEIPT OF CHEQUE FROM CROWNS,
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- DEPOSIT funds to applicable 079 coding as follows:
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| CROWN
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079 CODING
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| PAA
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079-08-700-A02
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| PAL
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079-25-701-A02
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| IHR
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079-25-703-A02
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| HER
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079-36-702-A02
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UPON RECEIPT OF PAYMENT FROM CROWNS,
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PAO Cashier
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- RAISE advice note and FORWARD to applicable PAO clerk.
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ON RECEIPT OF ADVICE NOTE,
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- LOG ON to CDFS and PROCEED as follows:
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- CREATE a receipt on CDFS Receipt screen;
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- COMPLETE deposit information on Deposit screen in CDFS;
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- NOTATE CDFS receipt and deposit ID number on advice;
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- FORWARD copy of advice to PAO clerk for distribution to correct
accounts.
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PAO Clerk
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- CREATE GJV source 051 to distribute from crown account to deduction
accounts.
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MONTH END--CROWNS IN CRF
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At month end, the PAO clerk will proceed as
follows:
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- OBTAIN all PAH92/(FIS) PAI40 New Expenditure Program and PAJ16
for all Crowns;
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- CALCULATE Employer's Share (ER) for applicable deductions;
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- OBTAIN any calculations for manual transactions from Insurance
PAO clerks;
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- IDENTIFY EI ER's on PAH92/(FIS) PAI40 New Expenditure Program;
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- CREATE creditor initiated IS to charge Crown and credit Department
079;
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- NOTATE Accounts payable # on control log;
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- FORWARD to auditor for approval.
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MONTH END--CROWNS WITH ACCOUNTS IN A BANK
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At month end, the PAO clerk will proceed as
follows:
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- OBTAIN all PAH92/(FIS) PAI40, PAH90 and PAJ16 for all Crowns;
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- CALCULATE Employer's Share (ER) for applicable deductions;
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- OBTAIN any calculations for manual transactions from Insurance
PAO clerks;
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- IDENTIFY EI ER's on PAH92/(FIS) PAI40 New Expenditure Program;
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- CREATE creditor initiated IS to charge Crown and credit Department
087 for employers share (ER);
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- NOTATE CDFS ID number on control log sheet;
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- HAVE the control log sheet audited.
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APPENDIX "A"
PAO ADDRESS
TO:
SUBJECT: STATEMENT OF ACCOUNT
The following are the details of salary payments made by Pay Office _____
to personnel of your corporation during the period from _________ to _________;
and the Employer's Share of the premium for each personnel benefit plan,
by accounting department, related to these salary payments.
These amounts have been charged against your standing advance held in
this office. Please issue a single reimbursing cheques for the total shown
at the end of this statement. This reimbursement must be made before the
next issue of pay is released to the Corporation.
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SALARY PAYMENTS TO EMPLOYEES--CHARGED TO DEPARTMENT
079
| RUN NO.
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| RUN NO.
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| RUN NO.
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| TOTAL SALARY
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DEPARTMENT 079--EMPLOYERS SHARE OF PREMIUM FOR:
| CANADA PENSION PLAN
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| QUEBEC PENSION PLAN
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| DISABILITY INSURANCE
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| LONG TERM DISABILITY
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| EMPLOYMENT INSURANCE
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| PUBLIC SERVICE HEALTH CARE PLAN
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| NFLD HEALTH INSURANCE TAX
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| MANITOBA HEALTH INSURANCE TAX
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| QUEBEC HEALTH INSURANCE TAX
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| PSMIP EXECUTIVE INSURANCE
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| GARNISHMENT
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| TOTAL DEPARTMENT 079 CREDITS
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DEPARTMENT 087--EMPLOYER'S SHARE OF SUPERANNUATION
AND DEATH BENEFIT
| PUBLIC SERVICE SUPERANNUATION
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| SUPPLEMENTARY DEATH BENEFIT
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| TOTAL DEPARTMENT 087 TOTALS
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TOTAL REIMBURSEMENT REQUIRED____________
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Yours sincerely,
Chief, Payroll Accounting Office
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APPENDIX "B"
PAO ADDRESS
TO:
SUBJECT: STATEMENT OF ACCOUNT
Listed hereunder are the details of the Employer's Share of the premium
for each personnel benefit plan, by accounting department, related to
salary payments for Pay Period ______, that are charged to you with the
attached Source 050 JV.
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DEPARTMENT 079--EMPLOYERS SHARE OF PREMIUM
FOR:
| CANADA PENSION PLAN
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| QUEBEC PENSION PLAN
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| DISABILITY INSURANCE
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| LONG TERM DISABILITY
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| EMPLOYMENT INSURANCE
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| PUBLIC SERVICE HEALTH CARE PLAN
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| NFLD HEALTH INSURANCE TAX
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| MANITOBA HEALTH INSURANCE TAX
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| QUEBEC HEALTH INSURANCE TAX
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| PSMIP EXECUTIVE INSURANCE
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| GARNISHMENT
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| TOTAL DEPARTMENT 079 CREDITS
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DEPARTMENT 087--EMPLOYER'S SHARE OF SUPERANNUATION
AND DEATH BENEFIT
| PUBLIC SERVICE SUPERANNUATION
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| SUPPLEMENTARY DEATH BENEFIT
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| TOTAL DEPARTMENT 087 TOTALS
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TOTAL REIMBURSEMENT REQUIRED ____________________.
Yours sincerely,
Chief, Payroll Accounting Office
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