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OUTLINE:
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The DRS maintained by Departmental Products Branch, serves
the following purposes:
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accept accounting data input by the individual departments
with the accounts coding established by that department;
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edit the accounting data for validity based on departmental
specific actions;
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produce departmental statements at the close of each
accounting period, based on departmental requirements.
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The statements produced by the DRS, primarily for the benefit of the department,
are to:
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ensure that any invalid data input to Central Accounting
System (CAS) is identified and corrected without delay;
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confirm that all accounting data has been inputted to
the correct accounts;
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reconcile departmental records with the Central Accounts.
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The purpose of CDFS is to maintain payroll deductions by code vote and
activity for all pay offices. CDFS is updated with the following data:
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the accumulated value of deductions processed by the
regional pay offices and transmitted via RPIS;
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department 79 transactions processed manually and transmitted
through the Accounts Payment System (GAPO);
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inter-departmental JVs affecting payroll deductions.
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RECONCILIATION FORMS: Three (3) forms are used to reconcile department
79 from CDFS to DRS Statement NO. 10:
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PWGSC-TPSGC
8240-1
(PDF 10k)--Accounts Reconciliation Department 79 Payroll Deductions;
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DSS-MAS 8240-2--Summary of Department 79 Payroll Deductions
Account NO. 34435;
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DSS-MAS 8240-3--Department 79 Payroll Deductions Detailed
Reconciliation of Account NO. 34435.
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PROCEDURES
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ON RECEIPT OF THE DRS STATEMENTS for all pay offices, the following procedures
are to take place:
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From CDFS, PULL off reports at the close of the
fiscal accounting month for each code vote per pay office;
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2.
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ON RECEIPT OF THE REPORTS PRODUCED FROM CDFS, for Central
Account No. 34435, the PAO Accounting Clerk will proceed as follows:
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COMPLETE DSS-MAS 8240-3 by pay office per
code vote;
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ENTER DRS closing balance for code vote;
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ENTER CDFS closing balance for code vote;
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VERIFY totals between DRS and CDFS to determine
any differences;
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If differences are found, REVIEW CDFS detailed
report against DRS detailed report for discrepancies;
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LIST any discrepancies on DSS-MAS 8240-3
in applicable column;
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TAKE corrective actions for discrepancies
if applicable;
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ENSURE reconciled totals match;
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TRANSFER reconciled total to DSS-MAS 8240-2
to applicable code vote.
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3.
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For all other "Central Account Numbers", the PAO Accounting
Clerk will proceed as follows:
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COMPLETE PWGSC-TPSGC
8240-1
(PDF 10k) form by pay office per code vote;
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ENTER DRS closing balance for code vote;
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ENTER CDFS closing balance for code vote;
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VERIFY totals between DRS and CDFS to determine
any differences;
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If differences are found, REVIEW CDFS detailed
report against DRS detailed report for discrepancies;
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LIST any discrepancies on PWGSC-TPSGC
8240-1
(PDF 10k) in applicable column;
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TAKE corrective actions for discrepancies
if applicable;
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ENSURE reconciled totals match.
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Central Accounts Numbers:
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| ACCOUNT NO.
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DESCRIPTION
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| 20799
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Invalid Accounts Coding
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| 27998
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Minister's Salary-Suspense
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| 30244
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Pilotage Authority-Atlantic
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| 30245
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Pilotage Authority-Laurentian
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| 35480
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Canada Savings Bonds
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| 38260
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Pay, Crown Corporations
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| 34453
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Canada Pension Plan Deductions
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| 34454
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Federal Income Tax Deductions
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| 34456
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Unemployment Insurance
Deductions
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4.
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On completion of each DRS per pay office, SUBMIT
all three (3) forms to PAO Quality Control clerk for signature;
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5.
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On receipt of returned signed forms, PHOTOCOPY
all forms per pay office;
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6.
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FILE photocopies and DRS Statements.
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