Oregon University System

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Payroll Operations Tasks & Responsibilities

The following table identifies specific Controller's Division payroll operational tasks and responsibilities. Primary factors influencing the division of duties are (1) statutory, (2) the manner in which the software functions, and (3) the distributed architectural model implemented.


OUS
Payroll Operations
Tasks and Responsibilities - Controller's Division
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Task Description
1 System-wide
Payroll
The Controller is responsible for preparation of the OUS payroll. Integral to fulfilling this responsibility is the accomplishment of institutional distributed processes as well as central aggregation processes.
2 Software Management The Chancellor's Office will initiate all changes to the "Standards Tables".
3 External Informational Reporting The Controller's Division (CD) will respond to requests from the public, auditors, DAS, legislators, unions, vendors, and national higher education associations.
4 Federal Tax Reporting The CD will prepare and submit IRS Forms 941, quarterly reports, W-2s, W-2c, W-3, 941c, 843, and 6559 in compliance with all tax-reporting requirements.
5 State Tax Reporting The CD will prepare and submit Oregon Department of Revenue Forms OQ and WR.
6 Employment Division Reporting The CD will submit to the Employment Division a monthly report of employee earnings.
7 PERS &
TIAA-CREF
The CD will code enrollments, annually transfer funds from the PERS trust account to TIAA-CREF, and maintain records of participation.
8 Optional Retirement Plan The CD will receive and transmit enrollment forms; work with ORP vendors; process payments; maintain forfeiture accounts; maintain permanent records of employee participation, elections and terminations; as well as coordinate annual performance reviews and audits of the program.
9 Garnishments The CD will, for all institutions, respond to notices, notify employees, and submit payments accompanied by required forms. The CD will calculate and enter payroll deductions for 5th site instances. To facilitate flexibility in payroll scheduling, OSU, PSU, UO will calculate and enter their own payroll deductions.
10 Vendor Payments The CD will process all payments except those related to the institutional charitable fund drive. CD processed payments will include TDIs, Optional Retirement Program, DVA, PERS, health insurances, Deferred Compensation, DAS, Nationwide, mass transit, OPEU dues, fair share, legal, Workers' Comp, Dependent Care, Unionflex. These payments are accompanied by hard copy or tape reports of the items included.
11 Inter-institutional Journal Vouchers The CD will initiate inter-institutional journal vouchers for selected deductions.
12 Cash Management Each institution will have a separate account at the State Treasury. The CD will perform the required transfers.
13 Manage Withholding Accounts Each institution will have a unique payroll account at the State Treasury. The CD will make necessary transfers between accounts at the State Treasurer.
14 Check Reconciliation The CD reconciles the payroll checking account and maintains the outstanding check file.
15 ACH Processing Institutional Automated Clearinghouse (ACH) files will be sent to the CD, consolidated, and sent to the State Treasury.
16 Reconciliation of YTD to Payroll The CD will reconcile YTD W-2 data from the aggregate payroll warehouse to the institutional payroll instances.
17 Non-Resident Alien Compliance IRS requirements include annual mailings, determination of substantial presence status and treaty exemptions. The CD will performs these functions and maintains related files.
18 Corrected
W-2s and Associated Filings
The CD will perform all corrected W-2s and associated filings. This includes entries to the payroll system to coincide with adjusted W-2 data.
19 W-2s The CD will submit W-2 files using a single tax-payer ID for OUS. The CD will also assure that an employee who has worked at more than one institution during the calendar year will receive only one W-2.
20 Duplicate
W-2s
The CD will process requests for W-2s which are two, or more, years old; this will be performed manually by the CD.
21 SSA Verification The CD, using the aggregate instance, will submit to the Social Security Administration an annual report. The SSA compares it to their files, the CD receives an error listing and works with the institutions resolving differences.