Determine Labor and Payroll Reporting Functions

Terminal Learning Objective Action: Determine Labor and Payroll Reporting Functions Conditions: You are a GFEBS user with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency to: Examine detailed labor and payroll reports in Business Intelligence (BI)

Key Terms Associated with Cost/Labor Reporting Functions Unfunded Costs Plan v. Actuals Standard Rate Disbursement Funded Costs Variance Actual Costs General Ledger (GL) Account (1) Actual Costs - amount determined on the basis of cost incurred, not forecasted costs, including standard cost adjusted for applicable variance (2) Disbursement - amount paid for goods and services (3) General Ledger Account – coded accounting structure that records value movements and represents the GL account items in a chart of accounts (4) Plan vs. Actuals - anticipated vs. realized costs (5) Variance - amount, rate, or percentage of change, or divergence from a desired characteristic (6) Standard Rate - total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) (7) Funded Costs - value of goods/services received using an obligation of funds, by the organization performing the work. These funds are provided in the Annual Operating Budget of the organization performing the work. (8) Unfunded Costs - Costs financed by a requesting organization or activity. These costs do not result in obligation of funds by the organization accomplishing the work.  Labor / Report Function

Examine Detailed Labor and Cost Reports in BI Compares detailed employee-level payroll records in BI to summary payroll postings made in ECC Compares detailed employee-level labor records in BI to summary time-tracking posting made in ECC Provides comparison of the ATAAPS daily labor charges to the DCPS GPF detailed labor records

Detailed Labor Cost Report (Cont.) Identifies variance between standard labor allocations and actual payroll expenses for analysis and adjustment of the standard rates Provides labor costs by cost object, employee, gross reconciliation code, and fund/functional area

Payroll Audit Report Provides original employee-level, detailed payroll records from various system interface files or manually created files Displays changes made to master data on payroll records received from DCPS Displays changes made to non-financial attributes (e.g., civilian type (C-Type)) on payroll records edited directly in BI Provides the original record, the correction made, and the corrected record in the same view

Labor Management Report Generated by the BI Managerial Reporter. The BI Detailed Labor Management report eliminates sensitive information from the Defense Civilian Pay System (DCPS) file, enabling access to a broader range of users to access labor cost data for analysis. Provides the following: System detailed information for time-tracking Labor costs and summary payroll data by organization Labor costs by receiving cost object and employee Cost objects to which an employee charged his/ time Summary of pay and labor posting from ECC (Cost and Budget Execution)

Ad Hoc Queries Use-specific report compiled within BI May be customized and saved within the user preferences menu by clicking “Save As” button at the top of the screen, naming the query in the description field, and clicking OK to save. Format may be customized to operate like a pivot table Formulas available to enable users to calculate based on report attributes: Right-click on any of the attributes, click on Calculation and Translations, then Formulas, then New Formula. Enter an Ad Hoc formula for any attribute in the report and create a separate column for calculation results.

Additional Cost Reports Detailed Labor Cost Report – Provides information by employee for payroll and labor tracking Payroll Audit Report – Used to reconcile and adjust payroll-related issues Detailed Labor Management Report – Eliminates sensitive information from DCPS files, which enables a broader range of users to access labor cost data for analysis Payroll Source Data Report – Displays detailed labor from payroll system via interface Time-Tracking Source Data Report – Provides employee-level analysis for charged hours from the time-tracking system

Additional Cost Reports (Cont.) Budget Alignment and Hours Comparison Report – Compares paid and unpaid hours to charged hours to determine if there is a budget misalignment between payroll and time-tracking Standard Rate Comparison Report – Displays standard rates (prices) and actual payroll costs by cost center and activity type to enable user to compare standard labor rates to actual labor rates and identify variances Civilian Manpower Report – Provides data on manpower-related items such as man hours, man months, work years, and end strength, as well as C-Type. Displays data at summary level, across multiple dimensions by fund center, time, and cost centers. Financial Reconciliation Report - Reconciles payroll detail noted in BI with the payroll summary in ECC for both payroll amount and hours

Conduct Practical Exercises 11

Walkthrough: Generate Detailed labor Cost Report Conduct Practical Exercise 18.1 NOTE: There is not a transaction code for this report; instead, the report is pulled out of BI and discussed.   Use this procedure to generate a Detail Labor Cost Report. This report supports GFEBS Labor and Payroll processes for all civilian and local nationals. Perform this procedure when viewing detailed labor costs by hours, overtime pay, fringe pay, type hours.   Student Challenge: Perform this procedure and its appropriate step-by-step user procedure by accessing the PSW user procedures, tutorials, or MilWiki.

Walkthrough: Generate Payroll Audit Report Conduct Practical Exercise 18.2 NOTE: There is no transaction code for this report; instead, the report is pulled out of BI and discussed.   This report supports GFEBS payroll process for all civilians and local national to date. The purpose of this report is to provide capability to: View original employee-level, detailed payroll records provided to GFEBS from various sources or system interface files or manually created files that produce errors and get flagged in the error file. View changes made to the financial master data on the payroll records provided via interface in order to make successful summary postings in ECC. Student Challenge: Perform this procedure and its appropriate step-by-step user procedure by accessing the PSW user procedures, tutorials or MilWiki.

LSA #1 Check on Learning Q1. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) A1. Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2. Show Slide #14: LSA #1 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) A1. Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2.

LSA #1 Summary

TLO Summary Action: Determine Labor and Payroll Reporting Functions Conditions: You are a GFEBS user with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency to: Examine detailed labor and payroll reports in Business Intelligence (BI)

Questions?