1. Determine Labor and Payroll Reporting Functions
Show Slide #1: Determine Labor and Payroll Reporting Functions
Title: Determine Labor and Payroll Reporting Functions
References:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website (PSW)
Section I. Administrative Data
Academic Hours/Methods
02 hrs. / 10 min. DSL (small or large group discussion)
01 hrs. / 00 min. PE (Practical Exercise)
01 hrs. / 30 min. Test
00 hrs. / 30 min. Test Review
05 hrs. / 10 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator’s Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references.
Learner’s Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies.
Note: "All required references and technical manuals will be provided by the local Command“
Motivator (Concrete Experience): Now that we’ve walked through the details of labor/payroll processes, to include time tracking time and attendance and capturing payroll costs in GFEBS, what’s left? Are payroll costs by individual important? OR do we need to evaluate a project, program, or cost center? If we’re at the ACOM/SOA/GOA/DRU level, do we need to be able to see ALL costs for the Command? This lesson focuses on what GFEBS records to report payroll costs to enable the resource management community to extract reports for analysis of all of the aforementioned categories.

2. 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)
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Determine Labor and Payroll Reporting Functions
Conditions: You are a GFEBS data processor 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: - Identify the purpose and use of the Detailed Labor Cost Report in BI - Identify the purpose and use of the Payroll Audit Report in BI
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%.
Instructional Lead-In (Publish and Process): There are many reports to be discussed in GFEBS. They consist of both ECC and BI. For this lesson, we will focus on the Labor, Cost, and Payroll BI reports in GFEBS. This lesson covers the following topics:
The Detailed Labor Costs Report
The Payroll Audit Report

3. 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
Show Slide #3: Key Terms associated with Cost / Labor Reporting Functions:
Facilitator’s Note: The following are Key Terms associated with Determine Labor and Reporting Functions
(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

4. 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
Show Slide #4: Examine Detailed Labor Costs Reports in BI
Section III. Presentation.
Learning Step / Activity 1. Examine Detailed Labor and Costs Reports in BI
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 30 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: The Detailed Labor Costs Report provides a GFEBS user with the ability to:
(1) View a comparison of the detailed employee-level payroll records as provided via interface or manual input file to the summary payroll postings made using SAP Transaction FB50 in ECC.
(2) View a comparison of the detailed employee-level labor (i.e. time tracking) records as provided via interface or manual input file to the summary labor postings made using SAP Transaction KB21N in ECC.
(3) View a comparison of the ATAAPS daily labor estimates to the DCPS GPF detailed labor records.

5. 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
Show Slide #5: Detailed Labor Costs Report (Cont.)
Facilitator’s Note: The Detailed Labor Costs Report provides a GFEBS user with the ability to:
  (4) Analyze person-years data (hours) by UIC, funds, EORs and employee attributes.
Identify, sort, and summarize cost data by Congressional District (zip code).
  (5) View required level of labor cost (for external reporting).

6. 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
Show Slide #6: Payroll Audit Report:
Facilitator’s Note: The Payroll Audit Report provides the GFEBS user with the ability to: View original detailed (i.e. employee-level) payroll records provided to GFEBS from various source system interface files or manually created input files. View changes made to master data (e.g., Cost Center, Activity Type, receiving Cost Object, C-Type, etc.) on the payroll records received from the source system. View what changes were made to the non-financial master data on the payroll records provided via interface and subsequently edited directly in BI.

7. 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)
Show Slide #7: Labor Management Report:
Facilitator's Note: This is generated by the BI Managerial Reporter located on the menu bar. 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.
This report 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)

8. 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.
Show Slide #8: Ad Hoc Queries:
Facilitator’s Note: Ad Hoc Queries are use-specific reports that are compiled within the BI module. GFEBS allows the user to save query parameters within the User Preferences menu. Additionally, you can drag and drop “Free Characteristics” to rows or column headers to modify how the report data is displayed. This functionality operates like a pivot table.

9. 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
Show Slide #9: Additional Cost Reports:
Facilitator Note: There are several Payroll and Labor Reports. The purpose for these is that they provide the capability to view and analyze payroll and labor data in multiple ways. The following are the additional 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

10. 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
Show Slide #10: Additional Cost Reports (Cont.):
Facilitator’s Note: Explain the remaining reports.
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

11. Conduct Practical Exercises
Show Slide #11: Conduct Practical Exercises
 Practical Exercises / Generate Detailed Labor Cost Report / Generate Payroll Audit Report (01 Hour Apply)
 Method of Instruction: PE - Practical Exercises (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout, Access to GFEBS BI Reports in SAP
General Information: (Introduction / Objective) these practical exercises simulates a scenario that measures your ability to properly generate a cost reports from GFEBS
 Motivator: These practical exercises (PE) are designed to test your knowledge on generating cost reports from BI. The PE’s measure your capabilities to properly prepare and validate information. Many operations work in remote locations and under different circumstances you may find yourself trying to get these questions answered at any given time. Your ability to define and review them for proper answers is key to assisting different departments within the FM world duties. 11

12. 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.
Show Slide #12: Walkthrough: Generate Detailed Labor Costs Report
Facilitator’s Note: Purpose: Use this procedure to generate a Detail Labor Cost Report. This report supports of the GFEBS labor and payroll process for all civilians ad local nationals to date. Perform this procedure when viewing detailed labor costs by hours, overtime pay, fringe pay, type hours.
Facilitator’s Note: There is not a Transaction Code – Pulled out of BI and discussed. If there is a student with ‘Hands-On’ experience in BI, cross-level that knowledge with the rest of the class.
Student Challenge: Perform this procedure and its appropriate step-by-step user procedure
by accessing the PSW user procedures, tutorials, or MilWiki.

13. 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.
Show Slide #13: Walkthrough: Generate Payroll Audit Report
Facilitator’s Note: There is no Transaction Code – This report is pulled out of BI and discussed amongst the class. . 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 changes made to the non-financial master data on the payroll records provided via interface and subsequently edited in BI. In addition, It manually sends legacy entitlement system administrators (i.e. those that are authorized to make changes
to legacy system master data a list of corrections that need to be made to an employee’s record prior to sending the
next payroll so the same errors won’t occur during subsequent GFEBS processing.
Student Challenge: Perform this procedure and its appropriate step-by-step user procedure by
accessing the PSW user procedures, tutorials or MilWiki.

14. 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. What is Standard Rate Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2. True
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. What is Standard Rate
Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table
A2. True

15. LSA #1 Summary Show Slide #15: LSA #1 Summary
Facilitator's Note: During this lesson, we identified multiple reports associated with Cost, Labor, and Reporting functions. We also discussed a multitude of other cost reports utilized in BI such as Ad Hoc, Labor Management, and Payroll Audit Reports in GFEBS.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

16. 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)
Show Slide #16: TLO Summary
Facilitator’s Note: Restate the TLO to the students
Action: Determine Labor and Payroll Reporting Functions
Conditions: You are a GFEBS data processor 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)

17. Questions? Show Slide #17: Questions?
Facilitator’s Note: Field any questions that may not have been answered throughout this lesson.