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OUTLINE
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When an account is in Temporary
Struck Off Strength (T-SOS) status in excess of two years and an overpayment
is detected, the Regional Pay System (RPS) cannot process a Gross to Net
overpayment as no earnings information is resident on the master file. The
overpayment must then be calculated manually by the pay clerk and deductions
must be reversed. The T4 must also be adjusted manually.
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Once Department 079 is Financial Information Strategy (FIS) compliant,
the PAO will no longer be able to process journal vouchers (JV) on behalf
of the client department. Adjustments will be required to the Payroll
System General Ledger (PSGL) for the client department and for Department
079. In addition to the PSGL, the client department must adjust their
Departmental Financial Management System (DFMS) in order for their trial
balance to properly reflect the adjusted overpayment.
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PROCEDURES
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CS Accounting Advisor
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- DEBIT the applicable deduction accounts within Department 079
for the total amount of the recovered deductions and sent to client
department via Interdepartmental Settlement (IS) requisition.
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- CREDIT Payroll Control Account for the client department sub-ledger
with the total value of Department 079 deductions recovered. REFER
to IS for information.
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- PROVIDE client department with an advice notice to make adjustments
within its own DFMS to reflect the revised overpayment amount. The transactions
which must be completed by the client department are as follows:
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- CREDIT salary expense account (entitlement 001);
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- DEBIT overpayment account (entitlement 406).
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NOTE: Refer also to section
9-4 of the PAO manual for further information concerning Department
079 Control Accounts.
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