1. Capture Payroll Cost
Payroll: It’s more than just writing a check 1

2. Terminal Learning Objective
Action: Capture Payroll Cost
Conditions: You are a budget analyst 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 with:
Communicate the Gross Pay (GPR) File Process in GFEBS
Identify Foreign and Domestic Payroll Cost and Interfaces 2

3. Key Terms Accrual Basis of Accounting Budgetary Ledger
Defense Cash Accountability System (DCAS)
Automated Disbursing System (ADS)
Commitment Item
Funds Center
Full Cost
General Ledger Account
Gross Pay File
Material Group
Unfunded Accrued Leave Liability 3

4. Explain the DCPS Gross Pay (GPR) File in GFEBS
ECC
Inbound
Interface
GFEBS
Gross Pay File
DCPS BI 4

5. DCPS Interface with GFEBS – Unfunded Leave
Unpaid Accrued Leave Liability Summary File
Inbound
Interface
DCPS
Dollar values of the contingent liability for unused leave
Medicare and Medicare/OASDI (old age, survivors and disability insurance)
Fringe costs at a summary level by employing activity (UIC)
Accounting activity Fiscal Station Number (FSN) 5

6. LSA #1 Check on Learning
Q1: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources?
A1:
Q2: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense.
A2:
Q3: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army.
A3:
Show Slide #6: 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: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources?
A1:
Q2: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense.
A2:
Q3: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army.
A3: 6

7. LSA #1 Summary 7

8. Capture Payroll Cost / GFEBS Receives Payroll File
GFEBS is the General Ledger System of Record for the General Fund.
GFEBS can receive a payroll file automatically, manually or from an interface.
GFEBS posts actual payroll commitments, obligations, expenses, and disbursements at a summary level.
General Ledger (G/L) Accounts for ledger postings, associated debits/credits are provided or derived using information on the inbound file.
The budgetary ledger postings are derived automatically from the proprietary ledger postings. According to the current Chart of Accounts, the postings to the ledger for payroll are:
DR 6100/6400 Expenses
CR 1010 Fund Balance with Treasury 8

9. Capture Payroll Cost (Cont.)
- DR 4610 Allotments (realized resources)
- CR 4902 Delivered Orders (obligations paid)
If the line of accounting indicates a direct appropriation then the following additional posting are made:
- DR 3107 Unexpended Appropriations (used)
- CR 5700 Expended Appropriations
GFEBS receives and processes gross pay for Army Civilians, Foreign Nationals, and Military personnel. 9

10. Payroll Accruals
Bi-Weekly Accruals: GFEBS generates payroll accruals when processing payroll actuals.
Year End Accruals: To support the year-end process, GFEBS provides functionality that converts existing payroll accruals into accruals that reference obligations.
GFEBS closes prior year obligations after pay file disbursements have been finalized in the subsequent fiscal year.
1010

11. Civilian Pay
The Defense Civilian Pay System (DCPS) is a civilian pay and leave accounting, data collection, processing, and reporting system.
DCPS is the entitlement and payroll system of record for the Department of Defense (DoD), including the Army.
GFEBS uses an interface with DCPS to capture the financial impacts of Army civilian pay. 11

12. Military Pay
Military payroll is transitioning to an Integrated Personnel and Pay System-Army (IPPS-A).
An interface will be established either via the Business Enterprise Information System (BEIS) or directly with IPPS-A for military payroll data.
This information will be fed to GFEBS on a monthly basis.
When fully deployed, this will be considered the system of record for the maintenance of military personnel and pay data, providing monthly feeds to GFEBS.
Presently, the military including the Army is using Defense Joint Military Pay System (DJMS) until deployment is completed. 12

13. GFEBS Interface w/ Foreign/Local National Pay Systems
To record payroll costs for Army employees from the General Fund, GFEBS posts payroll results based on input from multiple foreign/local payroll systems.
Italian Local National Pay System (ILNPS)
Korea National Pay System (KNPS)
German Local National Pay System
Payroll files from countries with no local national payroll system are sent to GFEBS manually in a standard file format. 13

14. DCPS Error Handling
When a DCPS interface file is received, it may contain errors that must be corrected before the data can be processed in GFEBS.
GFEBS uses a custom extension to allow for corrections and reprocessing.
GFEBS corrects the errors at the employee-level.
The original employee detailed data is sent to BI to store the original records. 14

15. DCPS Error Message Example
Errors that could cause GFEBS failure to process:
Invalid or missing master data for funds or cost center
Insufficient funds
Unable to derive the general ledger due to missing, invalid, or conflicting data on the employee record.
The Payroll Corrections Processor role has the ability to update certain fields, such as the Civilian Type (C-Type). 15

16. Maintain Personnel Master Records
Key personnel information related to an individual’s labor cost and payroll is maintained as part of an employee’s detailed time-tracking and payroll records in the BI environment.
This information is available for reporting via the Payroll Audit Report and the Detailed Labor Costs Report in BI.
The DCPS Master Employee Record (MER) file is brought into GFEBS on a bi-weekly basis to populate the employee record in the HR mini-master and to create a system-generated personnel number to replace the SSN on all files used for reporting in BI.
The employee master record also facilitates scheduling of DPW employees to work orders, as well as confirmations of labor time and progress made against those work orders. 16

17. LSA #2 Check on Learning
Q1: What system is the general ledger system of record for the General Fund?
A1:
Q2: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army?
A2:
Q3: Name three foreign/local nation pay systems that interface with GFEBS?
A3:
Show Slide #17: LSA #2 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: What system is the general ledger system of record for the General Fund?
A1:
Q2: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army?
A2:
Q3: Name three foreign/local nation pay systems that interface with GFEBS?
A3:
Note: Additional questions that can be asked;
Q: Name the two cost reports that will contain Personnel Pay Master Records? A:
Q: What does the DCPS Gross Pay Reconciliation file contain? 17

18. LSA #2 Summary 18

19. Conduct Practical Exercise
Walkthrough: Generate Cost Center Actual/Plan/Variance Report
T-Code: S_ALR_
Conduct Practical Exercise 2.2
To perform the procedure, use walkthrough user procedure S_ALR_ 19 19

20. Walkthrough: Generate Orders: Actual/Plan/Variance Report
Conduct Practical Exercises (Cont.)
Walkthrough: Generate Orders: Actual/Plan/Variance Report
T-Code: S_ALR_
Conduct Practical Exercise 2.3
Use this procedure to generate Orders (Internal): Actual/Plan/Variance report. 20

21. Questions? 21

22. TLO Summary Action: Capture Payroll Cost
Conditions: You are a budget analyst 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 with:
Communicate the Gross Pay (GPR) File Process in GFEBS:
Identify Foreign and Domestic Payroll Cost and Interfaces 22