March 2000 HUMAN RESOURCES - U.S. Government Accountability Office

GAOUnited States General Accounting Office

Financial Management Series

March 2000 HUMAN RESOURCES AND PAYROLL SYSTEMS REQUIREMENTS

Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

GAO/AIMD-00-21.2.3

GAO/AIMD-00-21.2.3 - Human Resources & Payroll Systems Checklist (3/00)

______________________________________________________________________________

PREFACE

______________________________________________________________________________

B-284571

The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, amongother things, that agencies implement and maintain financial management systems thatsubstantially comply with federal financial management systems requirements. Theserequirements are detailed in the Financial Management Systems Requirements seriesissued by the Joint Financial Management Improvement Program (JFMIP) and in Officeof Management and Budget (OMB) Circular A-127, Financial Management Systems, andOMB’s Implementation Guidance for the Federal Financial Management ImprovementAct (FFMIA) of 1996, issued September 9, 1997. JFMIP intends for the requirements topromote understanding of key financial management systems concepts and requirements,to provide a framework for establishing integrated financial management systems tosupport program and financial managers, and to describe specific requirements ofindividual types of financial management systems.

We are issuing this checklist that reflects JFMIP’s revised Human Resources & PayrollSystems Requirements (April 1999) to assist (1) agencies in implementing and monitoringtheir human resources and payroll systems and (2) management and auditors inreviewing their human resources and payroll systems to determine if they substantiallycomply with FFMIA. This checklist is not required to be used in assessing the humanresources and payroll systems. It is provided as a tool for use by experienced staff. Thischecklist, the JFMIP source document, and the two previously mentioned OMBdocuments should be used concurrently. Experienced judgment must be applied in theinterpretation and application of this tool to enable a user to consider the impact of thecompleted checklist on the entire human resources and payroll systems and whether thesystems, as a whole, substantially comply with requirements.

Additional copies of this checklist can be obtained from Room 1100, 700 4th St. NW, U.S.General Accounting Office, Washington, D.C. 20548, or by calling (202) 512-6000, or TDD(202) 512-2537. This checklist replaces our previously issued exposure draft of theHuman Resources and Payroll Systems Checklist (October 1999) and is available on theInternet on GAO’s Home Page (www.gao.gov) under “Special Publications.”

[ signed]

Jeffrey C. SteinhoffActing Assistant Comptroller GeneralAccounting and Information Management Division


(BLANK)


______________________________________________________________________________

CONTENTS

______________________________________________________________________________

Overview 5Authoritative Guidance 6How to Use This Checklist 7

Human Resources and Payroll Systems Requirements 9

Position Management and Classification 11Recruitment and Staffing 14Personnel Action Administration 17Benefits Administration 21Labor-Management and Employee Relations 23Work Force Development 26Time and Attendance Processing 28Leave Processing 31Pay Processing 35Labor Cost and Distribution 45Reporting, Reconciliation, and Records Retention 47General Systems Requirements 57

Figure

Figure 1: Agency Systems Architecture 5

Abbreviations

CFO chief financial officerCOP continuation of payCOTS commercial off-the-shelfCPDF central personnel data fileEEO equal employment opportunityFFMIA Federal Financial Management Improvement ActFIA Federal Managers’ Financial Integrity ActFICA Federal Insurance Compensation ActFLSA Fair Labor Standards ActFMFIA Federal Managers’ Financial Integrity ActFTE full-time equivalentHRTC Human Resources Technology CouncilITMRA Information Technology Management Reform ActIRS Internal Revenue ServiceJFMIP Joint Financial Management Improvement ProgramKSA knowledge, skills, and abilitiesLWOP leave without payM mandatory requirementNARA National Archives and Records AdministrationNPR National Performance ReviewOMB Office of Management and Budget (continued)


OPF official personnel folderOPM Office of Personnel ManagementOWCP Office of Workers Compensation ProgramRIF reduction in forceT&A time and attendanceTSP Thrift Savings PlanUCFE unemployment compensation for federal employeesV value addedWGI within-grade increase


______________________________________________________________________________

OVERVIEW

______________________________________________________________________________

The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, amongother things, that agencies implement and maintain financial management systems thatsubstantially comply with federal financial management systems requirements. Thesesystem requirements are detailed in the Financial Management Systems Requirementsseries issued by the Joint Financial Management Improvement Program (JFMIP)1 andOffice of Management and Budget (OMB) Circular A-127, Financial Management Systems.JFMIP requirements documents identify (1) a framework for financial managementsystems, (2) core financial systems requirements, and (3) 16 other financial and mixedsystems supporting agency operations, not all of which are applicable to all agencies.Figure 1 is the JFMIP model that illustrates how these systems interrelate in an agency'soverall systems architecture.

Figure 1: Agency Systems Architecture

Source: JFMIP Human Resources & Payroll Systems Requirements (April 1999).

1JFMIP is a joint cooperative undertaking of the Office of Management and Budget, theGeneral Accounting Office, the Department of the Treasury, and the Office of PersonnelManagement, working in cooperation with each other and with operating agencies toimprove financial management practices throughout the government. The program wasinitiated in 1948 by the Secretary of the Treasury, the Director of the Bureau of theBudget (now OMB), and the Comptroller General and was given statutory authorizationin the Budget and Accounting Procedures Act of 1950. The Civil Service Commission,now the Office of Personnel Management (OPM), joined JFMIP in 1966.


To date, JFMIP has issued the framework and systems requirements for the core financialsystem and 7 of the 16 systems identified in the architecture. (See figure 1.) 2

We are issuing this checklist that reflects JFMIP’s revised Human Resources & PayrollSystems Requirements (April 1999) to assist (1) agencies in implementing and monitoringtheir human resources and payroll systems and (2) management and auditors inreviewing their human resources and payroll systems to determine if they substantiallycomply with FFMIA. This checklist is not required to be used in assessing the humanresources and payroll systems. It is provided as a tool for use by experienced staff. Thischecklist, the JFMIP source document, OMB Circular A-127, and OMB’s ImplementationGuidance for the Federal Financial Management Improvement Act (FFMIA) of 1996,issued September 9, 1997, should be used concurrently. Experienced judgment must beapplied in the interpretation and application of this tool to enable a user to consider theimpact of the completed checklist on the entire human resources and payroll systems andwhether the systems, as a whole, substantially comply with requirements.

Authoritative Guidance

OMB Circular A-127 and OMB’s implementation guidance provide the basis for assessingcompliance with the FFMIA requirements for agencies to implement and maintainfinancial management systems that comply substantially with federal requirements. Theimplementation guidance identifies various criteria that an agency must meet tosubstantially comply with these requirements. One of the criteria listed in the OMBguidance is the JFMIP systems requirements series.

The source of all the questions in this checklist is the JFMIP Human Resources & PayrollSystems Requirements (JFMIP-SR-99-5, April 1999). This JFMIP document is an updateof the May 1990 JFMIP Personnel-Payroll System Requirements document. This updatereflects changes in statutes, regulations, and technology (e.g., passage of the ChiefFinancial Officers (CFO) Act of 1990, FFMIA of 1996, and the Clinger-Cohen Act of 1996);changes in personnel practices brought about by the National Performance Review(NPR); and increased availability of commercial off-the-shelf (COTS) software packages).The checklist is based on existing published JFMIP standards. Changes in laws,regulations, and standards and practices since the standards were issued are not includedin the checklist.

The JFMIP source document states that functional requirements of the federalgovernment’s human resources and payroll systems can be segregated into two generalcategories, mandatory and value added. Definitions of the two terms are found on page 9of the source document. Human resources requirements in the source document are

2Thus far, the series includes the (1) Framework for Federal Financial ManagementSystems, (2) Core Financial System Requirements, (3) Inventory System Requirements,(4) Seized/Forfeited Asset System Requirements, (5) Direct Loan System Requirements,(6) Guaranteed Loan System Requirements, (7) Travel System Requirements, (8) HumanResources & Payroll Systems Requirements, and (9) System Requirements for ManagerialCost Accounting. In early 1998, JFMIP decided to initiate projects to update systemrequirements documents that were not current with regulations and legislation. JFMIPalso planned to initiate projects to complete the remaining systems requirements wherenone currently exist. As these projects are completed, we plan to issue related checklists.This is the second of these updated documents.


grouped by the functional areas commonly found as separate work units in humanresources offices. These functional areas are further categorized under the headings1. Primary Use or User (Manager Self-Service, Personnel Action Processing, PersonnelAction Tracking, Official Personnel Folder, Employee Self-Service, and Case Managementand Administration), 2. Regulatory Compliance and Administration, and3. Functional Requirements. Under the category Primary Use or User, the use of theword “must” in the JFMIP source document denotes that the item described ismandatory. The checklist uses “(M)” immediately following the question to indicate thatit is mandatory for the system to do that. The word “should” indicates that the systemwould have increased functionality (i.e., “value added”) if these items were part of thesystem. The checklist uses “(V)” immediately following the question to indicate that theitem is value added rather than mandatory. Requirements that are found underRegulatory Compliance and Administration all include the word “must” and aretherefore required in any information system. Functional Requirements outline thesubparts of the functional area with a description of what that subpart entails. Thisdescription is given to further enhance the reader’s understanding of the complexity ofthe system. These functional requirements must be present in human resources systems.However, the federal statutory and regulatory environment governing the humanresource system supports increasingly flexible and variable management practices underbroad guidelines. This human resources requirements environment is more fullypresented in the Human Resources Technology Council’s (HRTC) GovernmentwideHuman Resources Information Systems Study that can be found on the OPM web page atwww.opm.gov/hrtc. Recognizing that there are many statutory and regulatoryrequirements in the federal sector applicable to human resources systems and that thecurrent statutory and regulatory environment permits a range of flexibility andexperimentation, the agencies, in consultation with OPM, are responsible for identifyingand exercising exceptions to mandatory requirements.

How to Use This Checklist

OMB’s 1997 implementation guidance provides chief financial officers (CFO) andinspectors general with a means for determining whether their agencies’ financialmanagement systems substantially comply with federal financial management systemsrequirements. The annual reporting required pursuant to section 4 of the FederalManagers’ Financial Integrity Act (FMFIA) is one of the means to assist agencies in thedetermination of substantial compliance. Agencies can also use this checklist as a tool tohelp determine annual compliance with section 4 of this act.3

Filling out this checklist will allow agencies to systematically determine whether specificsystem requirements are being met. In determining substantial compliance, agenciesshould assess the results of the completed checklist on the human resources and payrollsystems requirements taken as a whole.

3In addition, the CFO Council has charged the Financial Systems Committee withdeveloping implementation guidance for performing FFMIA compliance reviews. TheCFO Council and JFMIP plan to jointly issue the guidance.

The checklist contains three columns with the first citing the question followed by either“(M)” for mandatory requirement or “(V)” for value added. Use the second column toanswer each question “yes,” “no,” or “na.” Use the third column to explain your answer.A “yes” answer should indicate that the agency’s human resources and payroll systems


provide for the capability described in the question. For each “yes” answer, the thirdcolumn should contain a brief description of how the human resources and payrollsystems contain that capability and should also refer to a source that explains or showsthe capability.

A “no” answer indicates that the capability does not exist. For a “no” answer, the thirdcolumn should provide an explanation and, where applicable, a reference to any relatedsupporting documentation (e.g., the agency is working on modifying or implementing itshuman resource and payroll systems to have the capability available in subsequent years,management believes the capability is not cost-effective and will not enhance the humanresources and payroll systems’ ability to manage operations). Cost-benefit studies orother reasoning that supports a “no” answer should be identified in the explanationcolumn. If there are no cost-benefit studies or other support, a full explanation should beprovided.

“No” answers should not be viewed individually or taken out of context. Rather, “no”answers should be assessed as to the impact on the overall human resources and payrollsystems and the extent to which the “no” answers preclude the entire human resourcesand payroll systems from being substantially compliant.

Certain questions within the checklist may not be applicable to the agency. Answer suchquestion(s) with “na” and explain why in the third column.


______________________________________________________________________________

HUMAN RESOURCES AND PAYROLL SYSTEMS REQUIREMENTS

______________________________________________________________________________

The JFMIP Human Resources & Payroll Systems Requirements document providesagencies with high-level functional requirements for human resources and payrollsystems that will provide the capability for financial managers and others to control andaccount for human resources and payroll salaries and expenses as defined ingovernmentwide and agency-specific statutes, regulations, and guidelines.

The twelve functions of the human resources and payroll systems are discussed below.

1. Position Management and Classification provides for position management andclassification, including the collection and editing of data. (The checklistquestions for this area are drawn from p. 12 of the source document.)

2. Recruitment and Staffing provides for recruitment and staffing. (The checklistquestions for this area are drawn from p. 13 of the source document.)

3. Personnel Action Administration provides for personnel action administration.(The checklist questions for this area are drawn from pp. 14-15 of the sourcedocument.)

4. Benefits Administration provides for benefits administration. (The checklistquestions for this area are drawn from p. 16 of the source document.)

5. Labor-Management and Employee Relations provides for labor management andemployee relations matters. (The checklist questions for this area are drawn fromp. 17 of the source document.)

6. Work Force Development provides for work force development. (The checklistquestions for this area are drawn from p. 18 of the source document.)

7. Time and Attendance (T&A) Processing collects time and attendance and labordistribution data to be used with entitlement data on a pay period basis, asrequired. (The checklist questions for this area are drawn from p. 19 of the sourcedocument.)

8. Leave Processing processes and controls leave advances, accruals, conversions,transfers, usages, and forfeitures for each employee. (The checklist questions forthis area are drawn from pp. 20-21 of the source document.)

9. Pay Processing calculates gross pay and allowances, deductions, employercontributions, and net pay for each employee. (The checklist questions for thisarea are drawn from pp. 22-24 of the source document.)

10. Labor Cost and Distribution provides for the collection, maintenance, andmanagement of labor costs based on classifications and coding structuresspecified by the agency, for the purpose of reporting data to other systems, e.g.,cost accounting systems. (The checklist questions for this area are drawn from

______________________________________________________________________________

Human Resources and Payroll Systems Requirements

______________________________________________________________________________

Page 10 GAO/AIMD-00-21.2.3 - Human Resources & Payroll Systems Checklist (3/00)

p. 25 of the source document.)

11. Reporting, Reconciliation, and Records Retention accesses, manipulates, andformats data as required to satisfy internal, external, and managementrequirements (e.g., payroll system data for comparison and reconciliation withdisbursing and accounting systems to ensure accuracy and completeness). It alsomaintains current and historical personnel data for each employee (i.e., pay,leave, time and attendance, and retirement) and supports both payroll-relateddata and human resources-related data in logically integrated databases and/orinterfaced systems. (The checklist questions for this area are drawn from pp. 26-29 of the source document.)

12. General Systems Requirements include a variety of general data stewardship,interface requirements, and other hardware and software related requirements.(The checklist questions for this area are drawn from p. 30 of the sourcedocument.)

The checklist questions follow the JFMIP source document. It should be noted that notall questions will apply in all situations and, as with the use of any checklist, professionaljudgment should be exercised. Using the JFMIP source document, and appendix B of thesource document which defines terms used, along with the two previously mentionedOMB documents, will help ensure that the user is cognizant of the backgroundinformation necessary to fully understand the questions.

______________________________________________________________________________


______________________________________________________________________________


Position management and

classification

Yes/no/

na Explanation

Primary use or user–manager

self-service

1. Does the system facilitate fullmanager empowerment ofdelegated position classificationauthority? (V)

2. Does the system allowmanagers to structureorganizations under theircontrol and quickly developclassification documentsthrough the use of standardposition descriptions orgeneration of new classificationdeterminations through the useof expert or decision supportsystems as appropriate to theirrequirement? (V)

3. Does the system provide thecapability to produce pertinentinformation in response toclassification appeals? (M)

4. Does the system support theimportant aspect of fullidentification of positionrequirements? For example,managers should be able toannotate a position’s uniquerequirements such asmobilization responsibilities,drug testing requirements,position sensitivity, financialdisclosure obligations, position-based skill and competencyrequirements, and a widevariety of other position-basedrequirements that emerge andchange over time. (V)

5. Does the system automaticallygenerate documents that

______________________________________________________________________________


______________________________________________________________________________



classification

Yes/no/

na Explanation

facilitate related humanresources managementactivities (e.g., recruitment,performance management, andtraining and development)? (V)

6. Does the system provide therelated functionality oforganizational decision supportfor managers that will simplifytheir organization and positiondesign decisions (e.g., budgetand full-time equivalent (FTE)management, activity-basedcosting, and work effort asrelated to performancemeasures and indicators)? (M)

7. Does the system providesufficient flexibility to enablemanagement to account fortotal workforce utilization thatcan encompass the efforts andassociated costs of contractors,military members, andvolunteers? (V)

Regulatory compliance and

administration

8. Is the system designed tocomply with statutory andregulatory requirements whenprocessing transactions andproviding decision supportcapabilities for positionmanagement and classificationactivities? This includesdocumenting regulatorydeterminations that are derivedfrom the position and applyingappropriate classificationstandards (for example, the FairLabor Standards Act (FLSA),competitive level, bargainingunit status, and applicableclassification determinations

______________________________________________________________________________


______________________________________________________________________________



classification

Yes/no/

na Explanation

(title, series, and grade).Appendix A of the JFMIP sourcedocument contains a list ofrelevant statutory andregulatory references. (M)

Functional requirements

9. Does the system provide theanalysis, recommendations, andmaintenance of positionstructures supporting anassigned task? (M)

10. Does the system describe thework of a position and applystandards, policies, andguidelines to determine the typeand level of work, to includeidentification of knowledge,skills, abilities, andcompetencies? (M)

11. Does the system classify

positions according to OPMstandards? (M)

12. Does the system update positionand manpower information inthe appropriate personnel filesand produce the necessarydocumentation? (M)

______________________________________________________________________________


______________________________________________________________________________


Recruitment and staffing

Yes/no/

na Explanation

Primary use or user--manager

self-service

1. Does the system enablemanagers to electronicallyinitiate the full range ofrecruitment-based actions (e.g.,internal and externalrecruitment actions,reassignment actions, anddetails) and flow these actionsto the appropriate individualsand offices for approvals andprocessing? (V)

2. Does the system, using position-based requirements, provideexpert or decision supportcapabilities to generatedocumentation needed tocomplete the recruitmentprocess? This includespreparation of vacancyannouncements that containspecific selection criteria (e.g.,knowledge, skills and abilities(KSAs) and competencies, andconditions of employment). (V)

3. Does the system have theflexibility to allow managers toelectronically receive and actupon referral lists, and resumesthat contain appropriatecandidate qualificationinformation, and fully take intoaccount regulatoryrequirements? (V)

4. Does the system provide ameans for applicants andemployees to apply as eitherexternal or internal candidatesfor vacant positions? (V)

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

5. Does the system provide thecapability to process reduction-in-force actions including thedetermination of retentionrights, issuance of notices, andgeneration of requireddocumentation? (V)


administration

6. Is the system designed tocomply with statutory andregulatory requirements whenprocessing transactions andproviding decision supportcapabilities in accomplishingrecruitment, staffing, andreduction-in-force activities?This includes, for example,priority placement entitlements,time-in-grade restrictions, andminimum qualification criteriafor processing recruitment andstaffing actions, veteranspreference, type ofappointment, length of service,and performance data forprocessing reduction-in-forceactions. “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


7. Does the system, in conjunctionwith managers, processhistorical information toidentify both short and long-term staffing needs? (M)

8. Does the system include allactivities involved in acquiringapplicants and recording them

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

in an automated system? Majortasks include job analysis,soliciting applications,evaluating candidates, andnotifying applicants of status.(M)

9. Does the system include thoseactions necessary to processrequests by management or theemployee that affect employeesduring federal employment?This involves actions thatpromote, reassign, detail, andvoluntarily separate employees.(M)

10. Does the system issue referrals?This involves referringcandidates to the selectingofficial, monitoring the status ofthe issued referrals, anddocumenting the entire process.(M)

11. Does the system determine andapply the appropriate pay scalefor the employee? (M)

12. Does the system maintainhistorical files documenting therecruitment and staffingprocess, including delegatedexamining authority, in amanner that provides acomplete audit trail of allactions? This is particularlyimportant in responding to datacalls associated with grievances,appeals, and equal employmentopportunity complaints. (M)

______________________________________________________________________________


______________________________________________________________________________


Personnel action administration

Yes/no/

na Explanation

Primary use or user--personnel

action processing

1. Does the system precludeduplicate data entry byautomatically accessing positionand employee informationalready residing within thesystem? (M)

2. Does the system process (withboth current and futureeffective dates) the full range ofindividual and mass personnelactions such as appointments,reinstatements, transfers,promotions, separations,retirements, terminations,furloughs, change to lowergrades, reassignments, paychanges (including locality andnational adjustments,allowances, differentials,premium pay, movementbetween pay plans or schedules,and pay and grade retention),and details? (M)

3. Does the system fully documentthe associated personnel actionwith all regulatory requiredinformation, such as legalauthority and nature of actioncitations? (M)

4. Does the system recordincumbent-related information,such as date of hire: servicecomputation date; retirementservice date; severance paydate; Civil Service RetirementSystem, Federal EmployeesRetirement System, FederalEmployees Group LifeInsurance and Thrift SavingsPlan eligibility dates; Federal

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

Employee Health Benefitsenrollment date; and stepincrease and prior militaryservice information? There isalso a need for the capability tocorrect or cancel these actionsand provide the necessary audittrail. (M)

Personnel action tracking

5. Does the system enablemanagers and human resourcesstaffs to track past, current, andpending personnel actions?(M)

6. Does the system automaticallygenerate personnel actionreminders that will promptmanagement decisions on suchactions as within-gradeincreases, completion ofprobationary period andtemporary appointments, andany similar time-sensitiveactions? (M)

7. Does the system enable on-lineapproval or disapproval of suchrecurring actions? (V)

Official personnel folder

8. Does the system support theconversion of the paper OfficialPersonnel Folder (OPF) to anelectronic medium? (V)

9. Does the agency have anelectronic OPF system to helpreduce the significantoperational burden ofmaintaining paper OPFs whileaffording human resourcesprofessionals, managers, and

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

employees easier access tohistorical employmentinformation? (V)


administration

10. Does the system ensure thatstatutory and regulatoryauthorities that authorize theprocessing of the actions arecorrectly cited anddocumented? This includes, forexample, entering theprescribed remarks, retainedgrade expiration date, career-conditional conversion date,probationary period expirationdate, and leave accrualcategory. “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)

Functional requirements--

finalize personnel actions

11. Does the system finalizepersonnel actions? Thisinvolves the consummation ofmanagement and employeerequested personnel actions byeither the generation of a paperSF-50 or the electronic storageof data associated with the SF-50. Also included in thisprocess are those actionsancillary to employment, suchas requesting securityinvestigations, arrangingphysical examinations andidentifying drug testingrequirements, requesting andproviding SF-75 information,and the administration of the in-processing activities. (M)

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation


records upkeep

12. Does the system upkeeprecords? This includes allactivities associated withestablishing, updating, purging,storing, and disposing of avariety of human resourcesdocuments and records. Alsoincluded are miscellaneousrecord maintenance activitiessuch as corrections, employeerecord validation, andrecordkeeping personnel actionprocessing. The requirementspresently being developed insupport of an electronic OPF bythe interagency Digital OPFproject must also be planned forand supported by agencies’information systems. (M)

______________________________________________________________________________


______________________________________________________________________________


Benefits administration

Yes/no/

na Explanation

Primary use or user--employee

self-service

1. Does the system have thecapability to enable maximumemployee access to self-servicepersonal benefits informationand automated transactionprocessing? The intent of thisrequirement is to allowemployees to manage their ownbenefits, such as requestinginformation and initiatingactions, with a minimumexchange of forms or otherpaper documents. (V)

2. Does the system coverageinclude, for example

• federal employees healthbenefits life event and openseason elections,

• thrift savings plan life eventand open seasons elections,

• federal employees group lifeinsurance life event andopen season elections,

• retirement calculations forall categories of employeesunder all applicableretirement programs to theagency,

• miscellaneous changes (e.g.,address, name, andemergency contactinformation), and

• alternative data andprocessing entry points forindividuals with disabilitiesin compliance with theAmericans with DisabilitiesAct of 1990? (V)

______________________________________________________________________________


______________________________________________________________________________


Benefits administration

Yes/no/

na Explanation


administration

3. Does the system ensure thatemployee initiated transactionsare authorized by law orregulation, are accuratelyeffected and documented, andare confirmed in a timelymanner to the employee?“Appendix A: References” of theJFMIP source documentcontains a list of relevantstatutory and regulatoryreferences. (M)


provide basic information

4. Does the system explainrequirements, benefits, andprocedures related to employeebenefits? (M)


determine and process employee

entitlements

5. Does the system determineemployee eligibility forentitlements and process anddocument the action? (M)

Functional requirements--flow

of information

6. Does any new informationsystem have the capability toallow for the paperless flow ofinformation directly from thesystem to benefit providers (i.e.,health care and insuranceproviders)? (M)

______________________________________________________________________________


______________________________________________________________________________


Labor-management and

employee relations

Yes/no/

na Explanation


self-service

1. Does the system precludeduplicate data entry byelectronically producingposition-embeddedperformance criteria necessaryto generate individualperformance appraisal plans?(M)

2. Is the system sufficientlyflexible to allow for multipleperformance ratingconfigurations and evaluationmethods? (V)

3. Does the system provide forelectronic routing, completion,approval and recording of theperformance plan and resultingrating from management to thehuman resources office? (V)

4. Does the system provide forsupport capabilities toelectronically generate,approve, and process the fullrange of monetary and honoraryawards for employees, and is itflexible enough to tailor toindividual agency needs? (V)

5. Does the system have thecapability to create, monitorand maintain performanceimprovement plans? (V)

Case management and

administration

6. Does the system provide thecapability to track and recordthe full range of employee,

______________________________________________________________________________


______________________________________________________________________________



employee relations

Yes/no/

na Explanation

management, or third-partygenerated appeals andgrievances? This includesevents such as performance andconduct cases, Unfair LaborPractices, and labor contractadministration. (M)

7. Does the system’s trackingfunctionality include suchinformation as case nature, casedate, case steps, and resolution?(M)


administration

8. Do the labor-management andemployee relations functionalactivities and processesperformed by the systemcomply with statutory andregulatory requirements and theguidance provided by theExecutive Order on Labor-Management Partnerships?“Appendix A: References” of theJFMIP source documentcontains a list of relevantstatutory and regulatoryreferences. (M)


administer incentive programs

9. Does the system assureeligibility edits, obtainnecessary approvals, andprocess necessarydocumentation for incentiveawards? (M)

______________________________________________________________________________


______________________________________________________________________________



employee relations

Yes/no/

na Explanation


conduct employee relations

10. Does the system track employeerelations actions from initiationthrough completion? (M)


administer performance

management

11. Does the system administerperformance management?This includes all tasks involvedin administering a system forevaluating employeeperformance and probationaryperiods. (M)


administer labor relations

12. Does the system gather andstore data in support ofnegotiations or other labor-management discussions,contract administration and toresolve disputes? (M) Data onthe dollar value of time spent byunion employees onrepresentational activities,including travel and per diemand the dollar value of servicesprovided to unions (telephones,office space, computers, etc.),should also be tracked andreported by human resources orfinancial management systems.(V)

______________________________________________________________________________


______________________________________________________________________________


Workforce development

Yes/no/

na Explanation


and employee self-service

1. Does the system provide thecapability to use position andpersonal data already residingwithin the system to facilitateon-line initiation of the fullrange of workforcedevelopment activities? Theseactivities include nomination,approval, enrollment,evaluation, and personnelrecord documentation. (M)

2. Does the system recordessential data relative to thecost and source ofdevelopmental activities andenable analysis of suchactivities to determine futurebudget needs and return oninvestment? (M)


administration

3. Do the workforce developmentfunctional activities andprocesses performed by thesystem comply with statutoryand regulatory requirements?“Appendix A: References” of theJFMIP source documentcontains a list of relevantstatutory and regulatoryreferences. (M)


administer employee

development program

4. Does the system support theplanning, development, anddelivery of training and career

______________________________________________________________________________


______________________________________________________________________________


Workforce development

Yes/no/

na Explanation

development programs to meetagency and employee needs?(M)

5. Does the system trackcompletion of training byemployees? (M)


develop training budget

6. Does the system support thepreparation of financialprojections and implementationof controls that maximize theutilization of training funds?(M)


evaluate development and

training activities

7. Does the system support theevaluation of the effectivenessand quality of course design,program content, deliverymethodology, and instructionalvalue? (M)

______________________________________________________________________________


______________________________________________________________________________


Time and attendance processing

Yes/no/

na Explanation

1. Does the system capture timeand attendance information onwork schedule hours worked,units of pay, and leave takenthat are necessary? (M)

2. Does the system captureinformation on time, or units ofmeasurement worked, todetermine gross pay? (M)

3. Is the system flexible enough tocapture multiple types of workunits and all types of leaveearned and used? (M)


administration

4. Is the system designed tocomply with statutory andregulatory requirements whenprocessing transactions andproviding decision supportcapabilities in accomplishingactivities associated with theT&A function? “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


collect time and attendance data

5. Does the system collect workand leave hours on anestablished tour of duty,including alternative workschedule and flexitime hoursinformation? This requirespreapproved or positiveacknowledgement from theapproving official that theemployee worked the

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

established tour and that T&Adata are approved. (M)

6. Does the system collect actualhours or days worked and otherpay-related data, e.g.,piecework, fee basis units/dollars, and differentials, foreach employee? (M)

7. Does the system collect T&Adata on a pay period basis, e.g.,daily, weekly, biweekly,semimonthly, and/or monthlybasis? (M)

8. Does the system capture T&Adata in days, fractions of hours,or other units of measure asrequired? (M)

9. Does the system collect T&Adata on employees who worktemporarily in other or multiplepay classifications? (M)

10. Does the system accept T&Adata through various processingmodes, e.g., automated timeentry or Internet? (M)

11. Does the system calculate andadjust weekly, biweekly, or payperiod hours based on FLSA,Title 5 United States Code, andother statutory and regulatoryrequirements? (M)

12. Does the system determinepremium pay entitlementsbased on scheduled tour, actualhours worked, and leave data?(M)

______________________________________________________________________________


______________________________________________________________________________



Yes/no/

na Explanation

Functional requirements--report

and release T&A data

13. Does the system acceptelectronic, or otherappropriately documented,approvals from authorizedapproving officials? (M)

14. Does the system release T&Adata for further systemprocessing? (M)

15. Does the system generatereports to monitor T&A data?(M)

Functional requirements--edit

and correct T&A data

16. Does the system edit T&A dataat the earliest time to ensurethat the data are complete,accurate, and in accordancewith legal requirements? (M)

17. Does the system support thecorrection of current-pay periodand prior-pay period T&Arecords? (M)

______________________________________________________________________________


______________________________________________________________________________


Leave processing

Yes/no/

na Explanation

Leave processing

1. Does the system provide for theperformance of all activitiesassociated with determinationof proper leave balances for alltypes of leave, leave advances,usages, accruals, forfeitures,limitations, and transfers? (M)

2. Does the system apply currentperiod leave accruals and leavecharges to each employee’savailable leave balances, leavetransfers, donations to leavebanks or individuals, andadjustments to leave balancesfor restored leave, equalemployment opportunity (EEO)settlements, and similar after-the-fact situations? (M)

3. Does the system process leaveforfeitures and carryovers foreach employee? (M)


administration

4. Is the system designed tocomply with statutory andregulatory requirements whenprocessing transactions andproviding decision supportcapabilities in accomplishingleave transactions? “AppendixA: References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


accrue leave

5. Does the system accrue each

______________________________________________________________________________


______________________________________________________________________________


Leave processing

Yes/no/

na Explanation

type of leave to which anemployee is entitled, includingpartial accruals and carryovers?Special accrual rules foremployees using donated leave,etc., must be accommodated.(M)

6. Does the system accrue leavefor part-time employees? Leaveaccruals for part-timeemployees are based on actualapplicable hours in a pay status.(M)

7. Does the system process leaveaccruals and units for specialcategory employees, e.g.,firefighters? (M)


process leave

8. Does the system process leavefor each reported leave type atthe end of each effective payperiod? (M)

9. Does the system processadvances, accruals, andrestored leave before usages areapplied to the appropriateavailable balance? (M)

10. Does the system offsetadvanced sick leave balancesagainst subsequent pay periodaccruals of sick leave? (M)

11. Does the system processcurrent period and prior-periodleave transactions on aneffective pay period basis? (M)

12. Does the system determinecompensatory time or credit

______________________________________________________________________________


______________________________________________________________________________


Leave processing

Yes/no/

na Explanation

hours to be forfeited or paid asappropriate based onpredetermined elapsed timelimits, maximum carryoverlimits, and maximum earningceilings? (M)

13. Does the system maintaindetailed audit trail and controldata to ensure that all reportedleave hours have beenprocessed accurately and thatthe hours used in paycalculation are correct? (M)

14. Does the system provide forfiscal year-end, leave year-end,and calendar year-endprocessing and forfeitures inaccordance with establishedgovernmentwide and agency-specific guidelines? (M)

15. Does the system ensure leavewithout pay (LWOP) orfurloughs for retirement, Officeof Workers CompensationProgram (OWCP), education,and military purposes areseparately designated and donot affect within grade increase(WGI), etc.? (M)

Functional requirements--adjust

leave

16. Does the system modify leaveaccruals, limits, and/or balancesfor employees who changeeither leave systems or workschedules (i.e., full-time to part-time, etc.)? (M)

17. Does the system automaticallyconvert leave taken in excess ofavailable balance, based upon

______________________________________________________________________________


______________________________________________________________________________


Leave processing

Yes/no/

na Explanation

an established leave prioritypolicy? (M)

18. Does the system provide formanagement review (e.g., todetermine advance leave,LWOP, or absence withoutleave), when appropriate? (M)

19. Does the system recomputeleave balances due to prior-period hour adjustments orretroactive entitlement changesfor each period subsequent tothe effective period of thechange (leave, benefits, andpayments) in the followingorder: (1) retroactiveentitlement changes and (2)prior-period hour adjustments?(M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

Manager and employee self-

service

1. Does the system calculate grosspay, deductions, net pay, andemployee and employercontributions for each employeeon an effective pay periodbasis? (M)

2. Does the system compute grosspay as the sum of each rate ofpay times the number of unitsrelated to it, minus retirementannuity offsets, if applicable,plus all appropriate allowancesand/or other gross paycomponents, classify and totaldeductions, subtract totaldeductions from gross pay, andapply formulas or utilize tablesto determine employercontributions required forcertain payroll taxes andbenefits? (M)


administration

3. Is the system designed tocomply with statutory andregulatory requirements whenprocessing transactions andproviding decision supportcapabilities in accomplishingactivities associated withcalculating and payingemployees? “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation


calculate gross pay

4. Does the system calculate payat the end of each pay periodafter properly authorized inputshave been received from thetime and attendance processingfunction, and after personnelaction processing is completed?(M)

5. Does the system process prior-period, current-period, andfuture-period pay actions, basedon effective dates? (M)

6. Does the system processcurrent-period and prior-periodadjustments as an integral partof the payroll cycle? (M)

7. Does the system makeretroactive calculations basedon prior-period houradjustments, changes to anemployee’s entitlement (forearnings or deductions), ormass table changes? (M)

8. Does the system computevarious types of payentitlements, e.g., foreign andnonforeign allowances,differentials, awards, andpremium pay? (M)

9. Does the system compute payfor various types of employees,e.g., firefighters, lawenforcement officers,emergency medical technicians,and teachers? (M)

10. Does the system computeearnings amounts or rates for

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

partial pay periods whenentitlement dates do notcoincide with pay periodbeginning and ending dates?(M)

11. Does the system processearnings adjustments on abegin-date/end-date basis? (M)

12. Does the system calculateovertime based on either FLSAor Title 5 United States Code, asappropriate? (M)

13. Does the system calculatedifferentials based on applicablehours that are certified by anapproving official? (M)

14. Does the system accommodateinformation requirements tosupport supplemental payactions and recertified checks?(M)

15. Does the system calculateallowances, premiums, anddifferentials as defined by lawor regulation? These may be setdollar amounts or computed asa percentage of pay, applyingcaps or other limitations whenapplicable. (M)

16. Does the system process andcompute pay and deductions formultiple positions underdifferent appointmentauthorities and different pay,leave, and benefit entitlements?(M)

17. Does the system performstatutory limit and

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

reasonableness tests on grosspay? (M)


calculate and apply deductions

18. Does the system calculate thefollowing deduction types foreach employee:

• mandatory deductions (e.g.,retirement, federal, state,local, and Federal InsuranceCompensation Act (FICA)taxes);

• voluntary deductions (e.g.,state and local taxes formultiple taxing authorities,life insurance, healthinsurance, thrift savingsdeductions, allotments,bonds, and pretaxdeductions fortransportation benefits); and

• involuntary deductions (e.g.,Internal Revenue Service(IRS) levies, garnishments,and administrative debtcollections)? (M)

19. Does the system provide forpercentage computation ofdeductions that are subject toannual or regulatory limits (e.g.,the current rate for federaltaxes on supplementalpayments, Thrift Savings Plan(TSP) contributions, and SocialSecurity taxes)? (M)

20. Does the system provide thecapability to process deductionsthat apply in various payperiods and/or have specifiedlimitations, e.g., garnishmentpay-off amount? (M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

21. Does the system prorateinsurance premium deductionsfor part-time, seasonal, andapplicable accessions andseparating employees, using thedaily proration rule? (M)

22. Does the system acceleratedeductions for employees paidan annual salary in less than 1year (e.g., teachers)? (M)

23. Does the system determinewhen a bond may be issuedgiven its type, denomination,per pay deduction, and balancefrom previous pay deductions?(M)

24. Does the system deduct someitems in every pay period andothers in selected pay periodsonly, e.g., discretionaryallotments? (M)

25. Does the system ensure thatdeductions do not exceed grosspay, as established byappropriate laws andregulations? (M)

26. Does the system compute themaximum variable deductionsfor levies, garnishments, and/oroffsets based on appropriatelimitations of each type ofdeduction? (M)

Functional requirements--adjust

pay calculations

27. Does the system electronicallycompare leave, benefits, andpayments for adjusted time andattendance data with priorperiod data and automatically

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

compute differences? (M)

28. Does the system support payrolladjustments and regularcalculations that cross fiscaland/or calendar years, andprovide needed information tothe core financial and otherinformation systems? (M)

29. Does the system subtractdeductions calculated in theorder of precedence specifiedby OPM or other laws orregulations, while ensuring thatnet pay is not negative? (M)

30. Does the system followappropriate rules for taking nodeductions within a prioritylevel or partial deductions, ifallowed? (M)

31. Does the system adjust taxablegross pay by deducting untaxeditems (e.g., TSP deductions) andcivil service retirement annuityoffsets? (M)

32. Does the system offset thedollar amount of advanced leavebalances (computed at the rateof pay in effect when the leavewas taken) against the dollaramount of earnings for payperiod of separation and anyunused annual leave (based onthe current pay rate) ontermination of an employeefrom federal employment? (M)

33. Does the system calculateindebtedness for leave advancesupon separation? (M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

34. Does the system accommodaterequests for waiver ofcollections for leave advances?(M)

35. Does the system offset thedollar amount of otherreceivables owed the agencyagainst earnings for pay periodof separation or, if applicable,lump sum payments? (M)


maintain data

36. Does the system allowemployees to update personalpayroll information, at theemployee’s discretion, e.g., taxwithholding information,savings bond information,electronic funds transferinformation, and allotments?(M)

37. Does the system maintain eachpay record by the pay period inwhich it was calculated and bythe pay period to which itapplies (the effective payperiod)? (M)

38. Does the system record grosspay, deductions, and net pay,generating information toupdate other functions andother systems, as appropriate,including the Standard GeneralLedger maintained in the corefinancial system? (M)

39. Does the system capture theovertime rate in effect whencompensatory time is earned forpossible future payout? (M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

40. Does the system maintainindividual retirement data,including service history andfiscal history for eachemployee? (M)

41. Does the system maintainseparate records for military(post-1956) and civiliandeposits? (M)

42. Does the system maintain datato support preparation ofnotifications of employeeindebtedness, e.g., healthbenefits? (M)


generate output

43. Does the system supportunemployment compensationfor federal employeesprocessing and responding toES 931 Request for Wage andSeparation Information–Unemployment Compensationfor Federal Employees (UCFE)requests? (M)

44. Does the system generatepayment for severance pay, notexceeding the amountauthorized for each employee,on a pay period basis, andprovide for Department ofDefense employees the optionof a lump sum payment? (M)

45. Does the system makeelectronic funds transferpayments as well as othermethods of payments, includingoff-cycle and third-partypayments? (M)

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

46. Does the system generatepayment of unpaidcompensation to beneficiaries?(M)

47. Does the system accommodateinformation requirements foraccounting transactions foraccruals of pay and benefitsduring the year? This process isto provide for accruing andreversing accountinginformation relative to pay andbenefits on other than amonthly basis. (M)

48. Does the system provide ameans for correcting accountingtransactions for an employee forone or more past pay periods,and for generating adjustingaccounting transactions toreverse the improper chargesand record the correct ones?(M)

49. Does the system makeinformation available to otherfunctions to generate internaland external payroll reports notcreated directly in the payprocessing function? (M)

50. Does the system use postedtime, scheduled tours, andpartial pay period computationsfor accrual processing? (M)

51. Does the system provide thecapability to track and reportpay associated with job-relatedinjury time (continuation of pay(COP))? (M)

52. Does the system provide data toestablish receivables or follow

______________________________________________________________________________


______________________________________________________________________________


Pay processing

Yes/no/

na Explanation

up on types of leave that mayresult in an employee’sindebtedness, including healthand life insurance premiums foremployees on approved LWOPand certain jury duty fees whileon court leave? (M)

53. Does the system provideinformation to analyze detailedpay transactions and establisheach as either a disbursement oras a debt due the government?(M)

______________________________________________________________________________


______________________________________________________________________________


Labor cost and distribution

Yes/no/

na Explanation

Cost accumulation

1. Does the system accumulatecost information for use inbudgeting and controlling costs,performance measurement,determining fees and prices forservices, assessing programs,and management decision-making? Labor costs are anintegral part of determining thecost of doing business. (M)

2. Does the system accumulatework units by cost object (e.g.,organization and activity) andresponsibility center and is thisinformation provided to othersystems performing costaccounting functions? (M)


administration

3. Does the system support thecollection of labor distributionhours based on theclassification code structuredefined in the JFMIP CoreRequirements document?“Appendix A: References” of theJFMIP source documentcontains a list of relevantstatutory and regulatoryreferences. (M)


4. Does the system accumulatework units by predefined dataelements? (M)

5. Does the system provideflexibility to update dataelements driving the cost

______________________________________________________________________________


______________________________________________________________________________


Labor cost and distribution

Yes/no/

na Explanation

accumulation process? (M)

6. Does the system provideelectronic output on distributedwork units from the labordistribution process for use inother systems? (M)

7. Does the system provideelectronic output onundistributed employercontributions and benefits foruse in other systems? (M)

______________________________________________________________________________


______________________________________________________________________________


Reporting, reconciliation, and

records retention

Yes/no/

na Explanation

Information management

services

1. Does the system provide forreporting, reconciling, andretaining records toaccommodate the followingrequirements?

• The report processingaspect accesses and formatsdata as required to satisfyregulatory, managerial, andaccounting informationrequirements. (M)

• This includes the generationof reports at specific timeintervals or upon request,including reports that spanfiscal years, calendar years,or other time periods. (M)

• User outputs producedinclude all vouchers andreports necessary torecognize payroll expensesand authorize relateddisbursements. (M)

• External reports includethose required by Treasury,OPM, the Department ofLabor, the FederalRetirement ThriftInvestment Board, andothers. (M)

• Managerial reports includecontrol reports used byhuman resources/payrolloffice staff members, as wellas reports used by otherssuch as supervisors. (M)

• The purpose ofreconciliation is to compareand reconcile data betweensystems. (M)

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

Internal reporting

2. Does the system provideemployees and managers self-service capabilities in obtaininginformation pertinent to theirneeds? For example, employeesshould have access to theirpersonal employment andearnings data and managersshould have access to theirorganizational and subordinateworkforce nonpersonal data.(M)

3. Are the human resources andfinancial personnel able toperform a wide range oforganization and workforceanalyses that will facilitate thestrategic needs of their servicedmanagers and organizations?(V)


administration

4. Do the system’s reportingservices comply with statutory,regulatory, and securityrequirements? “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


preparing and evaluating human

resources program plans

5. Does the system supportreviewing and issuing statisticaland narrative human resourcesprogram plans based on goalsand management objectives?Inquiries are normally complex

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

and cover all activities duringperiods of up to 1 year or longerwhen doing comparisons. (M)


historical data

6. Does the system maintain thefollowing information inaccordance with the statute oflimitations:

• an employment history ofthe employee withinformation comparable tothat in the employee’s OPF;(M)

• a pay history showing grosspay by type, deductions bytype, and net pay for eachpay period; (M)

• a time and attendancehistory showing hours ordays worked by type of payfor each pay period; and(M)

• a leave history showingbeginning balances, leaveaccruals, leave usages, andending balances, by type foreach period? (M)


reporting requirements

7. Does the system provide thecapability to generate routinehuman resources and payrollreports that are prescribed bythe functional users? Thesystem must contain ad hocreporting, and should alsoinclude data browsing toolswith rapid-response,graphically-oriented, and user-friendly access to the system

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

database. (M)

8. Does the system produceemployee earnings statementsdetailing the composition ofgross pay, deductions, and netpay for the pay period and yearto date (electronic and papercopies)? (M)

9. Does the system producemanagerial reports to facilitatemonitoring of human resourcescosts, leave authorization, andpersonnel actions by humanresources/payroll staff membersand by operational supervisorsor managers? (M)

10. Does the system produce allreports and vouchers necessaryto recognize payroll expenses,establish related receivables,and disburse all relatedpayments? (M)

11. Does the system producesupporting detail registers orsubsidiary ledgers? (M)

12. Does the system provide anoutput matrix of reports thatdescribes report by title,purpose, frequency, distributionlevel, and the media used todistribute? (M)

External reporting

13. Does the system provide forautomatic data conversion andelectronic transfer of requireddata to OPM and otherrecipients of governmentwidereporting information? (M)

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation


administration

14. Do the external reports fulfillstatutory and regulatorymandates, as well asmanagement reportingrequirements of executivebranch and administrativeleadership? Although agenciesretain the ability to designsystems and data structures toconform to their individualbusiness strategies, informationsharing and data transfer amongagencies is essential to themodernization and efficiency ofthe human resources andpayroll data collectionprocesses. “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


administration--reporting

requirements

15. Does the system produce datarequired by Treasury; IRS; theSocial Security Administration;the Department of Labor; OPM;the Equal EmploymentOpportunity Commission; theFederal Retirement ThriftInvestment Board; the FederalReserve Banks; OMB; theDepartment of Health andHuman Services; and state,local, and other taxingauthorities. Examples includeCentral Personnel Data File(CPDF) submissions; StandardForm 113; W-2 reporting;retirement records; and reportson the use of various methods

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

of payments. (M)

Reconciliation

16. Do agency systems provide forthe reconciliation of humanresources and payroll datawithin the systems, forcomparison and reconciliationwith that of disbursing,accounting, and otheradministrative systems/subsystems/modules to ensureaccuracy, completeness, anddata integrity? (M)


administration

17. Are the systems designed tocomply with all statutes,regulations, and guidelines thatapply to hardware, software,telecommunications, andinternal controls? “Appendix A:References” of the JFMIPsource document contains a listof relevant statutory andregulatory references. (M)


18. Does the system reconciledisbursing data with payrolldata to provide assurance thatall disbursements authorized forpayment by the payrollcertifying officer weredisbursed completely andaccurately? (M)

19. Does the system reconcilehuman resource data to provideassurance that all employees onthe payroll are bona fide andthat all earnings, entitlements,

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

and benefits are beingcomputed as authorized andrecognized in the humanresources system? (M)

20. Does the system make healthinsurance enrollment dataavailable to carriers so thatpayroll and carrier records canbe verified? (M)

21. Does the system maintain datathat are reconciled to pass tothe core financial system andcost accounting modules toupdate fund balances withTreasury and other assets,expense and liability accounts,appropriations, and other costcenters for the payroll,including employercontributions? (M)

22. Does the system provide for taxdeduction reporting,reconciling, and correctionprocessing for each taxingauthority? (M)

23. Does the system derivesummary totals of earnings,deductions, contributions, andpaid hours for control purposesand to facilitate reconciliation?(M)

24. Does the system provide fortransfers for separating ortransferring employees with thenext regular payroll? (M)

25. Does the system generateMonthly Employee Reports (SF113A) and Monthly Full-TimeEquivalent Reports (SF 113G) toOPM? (M)

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

26. Does the system providedisbursement voucher data forverification and certification ofthe payroll process? (M)

27. Does the system generatereports of pay and benefittransactions required by theagency core financial system?(M)

28. Does the system notify agencyhuman resources and payrolloffice staff of incorrect ormissing data? (M)

29. Does the system compileemployee data related to healthinsurance enrollment forvalidation purposes? (M)

30. Does the system store audit traildata in the standard humanresources/payroll data files?(M)

31. Does the system generate detailregisters or subsidiary ledgersthat support all vouchers,accounting entries, anddisbursements authorized bythe payroll office? (M)

32. Does the system provide areport for health benefitsdeductions not taken (e.g., foran employee on leave withoutpay)? (M)

33. Does the system provide areport of employee debt, causedby prior-period adjustments orcurrent-period computation, tobe used in administrativecollection? (M)

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

34. Does the system generateretention records for reduction-in-force (RIF) based oncompetitive position, tenure,and retention requirements?(M)

Records retention

35. Do agency systems maintain,store, and permit ready retrievalof employment and payrolldata? The time frames forvarying pieces of thisrequirement differ depending onthe subject matter, and thesystem must be sufficientlyflexible to retain and purge dataconsistent with the varyingrecordkeeping requirements.(M)

36. Is the destruction of agencyrecords created within thefederal government approved bythe National Archives andRecords Administration(NARA), per 36 C.F.R. Part1228? Basic payroll records arecurrently authorized fordisposal by General RecordsSchedule 2, Payrolling and PayAdministration Records, andGeneral Records Schedule 20,Electronic Records. (Copiesmay be obtained from agency’srecords officer or from NARA.)For payroll records not coveredby this authority, or for anyquestions regarding thedisposition of federal records,please contact NationalArchives and RecordsAdministration, 7th Street andPennsylvania Avenue, NW,Washington, D.C. 20408.

______________________________________________________________________________


______________________________________________________________________________



records retention

Yes/no/

na Explanation

The telephone number for theLife Cycle Management Divisionis (301) 713-7110. (M)


administration

37. Does the system comply withNARA and other specificstatutes, regulations, andguidelines, applicable to allgovernmentwide, agency, andorganization-specific programs?“Appendix A: References” of theJFMIP source documentcontains a list of relevantstatutory and regulatoryreferences. (M)


38. Does the system maintainand/or dispose of personnel andpayroll records in accordancewith governmentwide andagency-specific guidelines? (M)

______________________________________________________________________________


______________________________________________________________________________


General systems requirements

Yes/no/

na Explanation

System interfaces

1. Does the system, at the standardand/or agency level, accept,process, and report ontransactions with other internaland external systems? (M)

2. Does the system record andtrack such transactions andrelated information in order toprovide the basis for centralcontrol? This may require acustom interface to properlyidentify and format thetransactions. (M)

3. Does the system provideflexibility in accepting datainput from multiple media thatrecognizes the unique data inputrequirements of interfacesystems? (M)

4. Does the system subject alltransactions from interfacingsystems to the standard humanresources/payroll system edits,validations, and error-correctionprocedures? (M)

5. Does the system provide thecapability to customize datainput, processing rules, and editcriteria? (M)

6. Does the system provideflexibility in defining internaloperational procedures and insupporting agencyrequirements? (M)

7. Does the system provide thecapability to identify andprocess transactions from other

______________________________________________________________________________


______________________________________________________________________________


General systems requirements

Yes/no/

na Explanation

systems that enter and updatethe standard humanresources/payroll system? (M)

8. Does the system provide thecapability to allow users tocustomize output for reportingand providing interfaces toother systems necessary to meetagency requirements forexternal processing (e.g.,retirement processing, generalledger posting, budgetformulation, budgetreconciliation, and budgetexecution)? (M)

(922282)

March 2000 HUMAN RESOURCES - U.S. Government Accountability Office

Documents

Transcript of March 2000 HUMAN RESOURCES - U.S. Government Accountability Office