CAR Newsletter - September 2015

Newsletter Archive | Procedures Manual | Forms | State Comptroller

Top Story

October Columbus Day Federal Holiday

Don't Forget

In planning your work for October, it is important to remember that Columbus Day is Monday, Oct. 12. Although not a state holiday, Columbus Day is a federal/bank holiday. As a reminder, all payroll documents must be received five business (5) days prior to the actual pay date to ensure adequate time for audit and processing. Adherence to this policy will ensure payrolls are processed to pay timely.

Additionally, supplemental payrolls that normally pay on the 12th of the month will be set up to pay on Friday Oct. 9, 2015.


SoonerSave Contributions to Employee Accounts

Employee deferrals and employer contributions must be remitted to OPERS in a timely manner to ensure participant amounts are posted and transferred to the selected investment options within 10 business days of the payday, end of payroll period, or process date, whichever is later.

OMES processes payments for SoonerSave amounts on confirmed payrolls on a weekly basis. This payment schedule far exceeds the requirements set forth in the plan and IRS rules. On many occasions contributions are posted to employee accounts on or before the actual pay date. Occasionally, and due to the payroll processing schedule of agencies, payments may post after the actual pay date.

Please remind employees that payments not showing on a quarterly statement may be due to the later processing of payroll and will show in the next quarterly statement. Employees are also encouraged to use the SoonerSave website to review and receive up to date information on their account. The following link will take you directly to the SoonerSave website.

>> Back to Top

Deceased Employee Payroll Processing and Reporting

The OMES Form DER, Deceased Employee Reporting, is required to be completed by agencies when an employee dies and payments are made after the date of death. The form is on the OMES website under DCAR Forms. Once completed, please send the form to OMES/DCAR payroll, attention Beth Brox or Jean Hayes. Please complete and submit the form after the employee payments have processed so that year-end reporting will be correct.

For procedures on processing payroll after the death of employee, the HCM how-to document titled ‘Payroll Processing for Death of an Employee’ is on the Applicable Services (formerly EBS/CORE) website under HCM’s Module News for ‘How-to Documents’. 

>> Back to Top

Outstanding Wages Beneficiary Designation Option

40 O. S. § 165.3a, allows employers to provide employees the option of designating a beneficiary for wages and benefits payable upon an employee’s death. There is no requirement for an employer to allow employees to select beneficiaries, but agencies may want to consider adopting a policy which allows employees to designate a beneficiary. Providing the option to employees would relieve stress and anxiety after the death of the employee on the family members, etc. Also, agencies would have clear guidance on who is to receive final wage payments and avoid any potential difficulties in determining who gets the payment(s).

This statute does not include any longevity payment that may be due as of the date of death of an employee. 74, O.S. § 840-2.18, subsection H.2, authorizes any longevity payment to be paid to the decedent’s surviving spouse, or if there is no surviving spouse, to the decedent’s estate.

For more information or sample forms and instructions, please contact Lisa Raihl at 405-521-3258, or Jean Hayes at 405-522-6300,

>> Back to Top

Taxability of Gift Cards, Certificates, and Coupons

Giving gifts to employees is restricted and should only be given as part of a formal employee recognition program. See 74 O.S. § 4121 and 4122. Furthermore, any gift cards, certificates, and coupons given to employees are to be included in the employee’s taxable income.

These items are considered by the Internal Revenue Service to be cash or a cash equivalent and do not meet the requirements to be excludable as a de minimis fringe benefit.

Even when an employer provides gift cards, certificates, or coupons to purchase a turkey, ham or other nominal value property, these are considered wages and are subject to income and employment taxes. This is true even when the card restricts the items purchased, the time to use the coupon, and any unused portion is forfeited. Cash equivalents do not meet the de minimis fringe benefit requirements.

Process the taxable amount through payroll using the gift card amount using the TRC Code of “GIFT,” which will show as earnings code “GFT.” The amount will be included as taxable income and will be taxed on the paycheck.

>> Back to Top

Employees Working in Another State

If an agency employs an individual that works in a state other than Oklahoma, please verify the setup of the employee in the HCM system on the State Tax Data tab (Payroll for North America > Employee Pay Data USA > Tax Information > Update Employee Tax Data). The State and UI Jurisdiction should be set up for the state where the employee actually performs duties. Upon processing of payroll, please review the paycheck to verify the state withholding and unemployment tax classes are set up as you expected. For assistance, please contact the OMES HelpDesk and an Application Services Payroll Team member will be assigned to assist you.

>> Back to Top

Submission of OMES Form 94P Tidbits

When an employee is overpaid and reimburses the agency with a personal check or miscellaneous deduction OMES Form 94P, Overpayment Refund Request must be completed.  Please do not provide copies of personal checks.  The form allows the agency to enter the amount reimbursed notifying OMES that the overpayment has indeed been paid.  Additional back up data is not required. 

The form requires the State EmplID be entered.  This has been changed for the privacy and security of the employee. Please do not submit with the social security number or any other number.

Please complete and submit the Form 94P as soon as the employee has paid back the overpayment to the agency.  Timely submission helps ensure full recovery of OPERS/OLERS retirement amounts.  If the retirement system is not aware of an overpayment and the pending overpayment refund request, payouts to former employees may be incorrect and result in a loss to the agency. In addition, retirement calculations may be incorrect if the overpayment is not corrected timely.

>> Back to Top


Statewide Accounting Policy Training

Central Accounting and Reporting will be providing training to new finance employees or anyone just needing a refresher on statewide accounting policy.  We will go through the highlights of the Statewide Accounting Manual and show new employees what they need to be aware of and where to find it.  Training is from   1-4 p.m. Sept. 29 in the Concourse Theater.  Please RSVP to Stephanie Brown at

>> Back to Top

Accounts Payable Workshops

Central Accounting and Reporting will hold monthly Accounts Payable "brown bag" workshops in the CAR training room at 5005 N. Lincoln Blvd. the second Tuesday of each month from noon-1 p.m. beginning Oct. 13.  Bring a lunch and your problem transactions, and we will help you through them.  Space is limited, so RSVP with Stephanie Brown at

>> Back to Top

Standard CONUS Rate Change

Effective for travel occurring Oct. 1, 2015, and after, the Federal Standard CONUS per-diem rate used by the state is $140, broken down as:

  • $89 for lodging, and
  • $51 for meals and incidental expenses (M&IE) - state’s per diem amount. Employees should understand that this includes taxes and tips for meals and incidental expenses.

This is an increase from the $83 for lodging and $46 for the state’s per diem (M&IE).

Besides these new rates, several localities slipped into the Standard Continental U.S. (or CONUS) territory rate. This is reflected when viewing the CONUS rates on the GSA website.

>> Back to Top

Rush Pay Cycle

Beginning Oct. 1, 2015, the Rush (SP) pay cycle will run at 3 p.m. rather than 3:30 p.m. As a reminder, please call Jeannette Pascher at 405-521-6187, Steve Wilson at 405-521-4679 or Patricia Garcia at 405-522-6855 to obtain approval to process vouchers in the SP pay cycle.

>> Back to Top

Accounts Payable Expenditure Reports and Queries

The Six Digit Expenditure Detail by Journal Date, the Six Digit Object of Expenditure and the Six Digit Expenditure by Fund reports and queries report expenditures when they are recorded in the general ledger. It has been reported that other public expenditure queries exist that prompt by accounting date and are not dependent on the expenditure being recorded to the ledger. Voucher expenditure queries prompting by accounting date do not report expenditure corrections and closures in the correct period and require the query to be rerun for past periods when such transactions occur in different months.

Public Accounts Payable queries that have been reviewed by the OMES accounts payable team begin with OCP_AP. If a public accounts payable query begins with a naming convention other than this, it may not always be reporting correctly. If a current accounts payable report or query does not offer all the information desired, submit a helpdesk ticket and ask for it to be assigned to the accounts payable provider group.

>> Back to Top


CFR 200 – Uniform Guidance

On Dec. 26, 2013, the Office of Management and Budget issued Uniform Guidance to streamline the federal government's guidance on Administrative Requirements, Cost Principles, and Audit Requirements for federal awards. This new Uniform Guidance supersedes requirements from OMB Circulars A-21, A-87, A-110, A-122, A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.  The new guidance consolidates the guidance from the OMB circulars noted above into a format that aims to improve both clarity and accessibility. This Uniform Guidance is located in Title 2 of the Code of Federal Regulations (Title 2 CFR 200 Uniform Grant Guidance)

The Uniform Guidance applies to all non-federal entities expending federal awards, whether they receive the award directly from a federal awarding agency or are a subrecipient receiving the award from a pass-through entity. This Uniform Guidance applies to all new awards and amendments to add incremental funding on and after Dec. 26, 2014.  It is highly recommended that the federal awarding agency be contacted in order to determine if the new guidance applies to specific grant awards.

While this guidance does not broaden the scope of existing requirements, it may be necessary to modify existing procedures or implement new procedures in order to ensure compliance with the Uniform Guidance.

Below is a listing of a few of the areas impacted by the Uniform Guidance:

  • Internal Controls – Recipients are required to establish and maintain effective internal controls to ensure compliance with terms, conditions and regulations of the awards.  These internal controls should be clearly documented in written format and be followed routinely by the recipient. (2 CFR §200.303 & §200.61)
  • Indirect Costs – For recipients with a negotiated indirect cost rate, there is now a requirement that all federal awarding agencies accept this negotiated rate unless otherwise required by federal statute or regulation. New guidance allows for a one-time extension without further negotiation of a federally approved negotiated indirect cost rate for a period of up to 4 years. Non-federal entities that have never received a negotiated indirect cost rate may elect to charge a de minimis rate of 10 percent of modified total direct costs, which may be used indefinitely. (2 CFR §200.414)
  • Administrative Costs – Clarification has been given for various types of costs and the allowability of those costs. (2 CFR §200.420 through 2 CFR §200.475)
  • Time & Effort – The new guidance strengthens requirements for internal controls over salaries and wages, while allowing flexibility to meet such requirements. Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Payroll allocations among grant awards cannot be based on budgeted distributions alone.  If budgeted numbers are used to allocate salaries among grant programs, there should be an after-the-fact review with adjustments being made so that the final amount charged to each grant is accurate, allowable, and appropriately allocated. Each entity also needs to consider internal controls over the reasonableness of compensation of employees. (2 CFR §200.430)
  • Subrecipient Monitoring – There is a heightened focus on subrecipient monitoring and what this entails.  The new guidance puts more emphasis on real time knowledge of subrecipient activities.   There is now a requirement for mandatory risk assessments of subrecipients to determine appropriate monitoring.  (2 CFR §200.331)

These are just a few of the areas where changes have been made.  It is extremely important for each agency receiving federal awards to review the Uniform Guidance and implement any changes necessary to be in compliance with this new guidance.  The grant award documentation should indicate whether specific grant awards fall under this new guidance.  When uncertainties exist, please contact the Federal awarding agency for details applicable to the specific grant.  You may also contact the State Auditor & Inspector’s Office (Shelley Fleming at 405-522-6417 or for additional assistance.

>> Back to Top


Audit Report Deadline – Pensions/Component Units/College & Universities

Now that business has closed for Fiscal Year 2015, all pension trusts and component units (with a fiscal year of June 30) should be working with their auditors to complete financial statements. The deadline for submitting these, and any necessary Financial Reporting packages, to the OMES Financial Reporting Unit is Oct. 31. Failure to complete these statements in a timely manner jeopardizes the state’s ability to complete the audit of the CAFR in time to meet disclosure requirements set forth by bond issuers and the GFOA. A potential risk of missing the deadline includes a downgraded bond rating for the state.  All component units are expected to ensure their auditors are aware of the deadline and complete their final reports in time for you to provide it to OMES no later than Oct. 31.

>> Back to Top


ACA Notification for Agency HR Representatives

This article is not applicable to institutions of Higher Education.

Representatives of the Human Capital Management Division are continuing their review of data for accuracy. The GO_PY_NOT_PAID_SINCE_PROMPT query in PeopleSoft HCM was run again to see how many active employees in the system have not been paid since Dec. 31, 2014. The results yielded over 2000 rows still; it has gone down only slightly since the last review.

In the past, employees have been left in an active status even when they were not actively working. Due to new regulations that mandate more accurate reporting, this practice is no longer acceptable and inactive employees must be terminated.

Please run the GO_PY_NOT_PAID_SINCE_PROMPT query in PeopleSoft HCM using the date of Dec. 31, 2014 and review the employees on the list from your agency. After reviewing, enter termination rows for all employees who are not currently active.

The termination date must be entered retroactively. For example, if the last check for an employee was November 2014, then enter the corresponding date as the termination date. If an employee was on leave and never returned from leave, enter the termination date that corresponds to the end of the leave period.

NOTE: This query should be run on a regular basis (monthly) and results reviewed to determine if terminations should be entered, or if additional follow up is needed with employees. The query was run with a date of 06-30-2015 and the results increased by over 400 employees. Please run the query up to date and review the results to see if termination rows are needed.

Additionally, for those employees who terminated after Jan. 1, 2015, you must also fill in the ACA Employee Eligibility page. The employee will need history as of 1/1/2015. Therefore, if the initial load did not enter data for the employee, enter the appropriate status as of 1/1/2015 or as of the employees hire date, whichever is later. Then, enter a second row for the termination.

To ensure accurate reporting, we ask that you complete these tasks by Sept. 25, 2015. We appreciate your attention to this matter. If you have any questions, please contact the Human Capital Management Division of OMES at

>> Back to Top

Volume 26, Number 3
Fiscal Year-2016
September 10, 2015

In This Issue ...


Statewide Accounting Policy Training

Central Accounting and Reporting will be providing training to new finance employees or anyone just needing a refresher on statewide accounting policy.  We will go through the highlights of the Statewide Accounting Manual and show new employees what they need to be aware of and where to find it.  Training is from 1-4 p.m. Sept. 29 in the Concourse Theater.  Please RSVP to Stephanie Brown at

>> Back to Top

Accounts Payable Workshops

Central Accounting and Reporting will hold monthly Accounts Payable "brown bag" workshops in the CAR training room at 5005 N. Lincoln Blvd. the second Tuesday of each month from noon-1 p.m. beginning Oct. 13.  Bring a lunch and your problem transactions, and we will help you through them.  Space is limited, so RSVP with Stephanie Brown at

>> Back to Top

2015 Fall Nonresident Alien Tax Compliance Training Workshops

Offered by Arctic International LLC

Tropicana Hotel in Las Vegas, NV

Sept. 28-Oct. 1, 2015 

The workshops are geared towards developing solid skills and learning how to manage nonresident alien tax compliance. They also offer WEBshops as an alternative to traveling for the training. The Workshop class schedule, the WEBshops, and all of the details are available on their website.

>> Back to Top

Payroll Taxes and 1099 Issues: Everything You Need to Know

This webcast is hosted by the American Institute of CPAs (AICPA) and will provide practical pointers for managing the payroll tax and reporting function.

Type: Video Webcast

Date: Sept. 29, 2015

Time: 9 a.m. - 5 p.m. ET

For more information, please visit the website.

>> Back to Top

Payroll Law 2015

Lawton – Sept. 30, 2015

Oklahoma City – Oct. 1, 2015

Tulsa – Oct. 2, 2015

Presented by Fred Pryor Seminars

1-Day Seminar cost - $149

For groups of 5 or more - $139 each

For more information, please visit their website and select a location.

>> Back to Top

AGA Luncheons for 2015-2016

The Oklahoma City Chapter of the AGA hold CPE luncheons most months between September and April as well as two all-day CPE events.  The luncheons are held in the Burk Burnett Board Room at the Oklahoma Cowboy and Western Heritage Museum on NE 63rd Street between Kelly and Martin Luther King Boulevard.  The luncheons begin at 11:30 a.m. and end at 1 p.m.  Cost is $15 for AGA Oklahoma City Chapter members and $20 for non-members.  The luncheons are recommended for one hour of CPE.  Mark your calendar for these upcoming luncheons (no RSVP necessary):

  • Wednesday, Oct. 21 - State Auditor Gary Jones will speak about Performance Audits
  • Jan. 19 – speaker and topic to be decided
  • Feb. 17 – speaker and topic to be decided
  • March 16 – speaker and topic to be decided
  • April 27 – speaker and topic to be decided

>> Back to Top

APA Preparing for Year End and 2016

Preparing for Year-End and 2016 brings you up to date on the latest changes in legislation and regulations that affect the close of 2015 and the beginning of 2016. Year-end processing tips, fringe benefit taxation and reporting, implementing new tax laws and regulations. Good for payroll, human resources, systems, accounting and finance professionals responsible for payroll operations and involved in year-end processing.

Friday, Oct. 30, 2015

Presented by American Payroll Association 

Renaissance Tulsa Hotel & Convention Center

6808 S. 107th East Ave.

Tulsa, OK  74133

For more information, please visit:  APA website

>> Back to Top

The Complete Guide to Payroll Taxes and 1099 Issues

Hosted by the Oklahoma Society of CPAs

Presented by Surgent McCoy, CPE LLC

Monday, Nov. 16, 2015 in Oklahoma City

Topics include payroll tax requirements for wages, employee benefits, and reimbursements, fringe benefit and special issues, gross-up calculations, tax deposits, and complying with reporting requirements. Additional information can be found on their website.

>> Back to Top 

AGA Fall Seminar

The Oklahoma City Chapter of AGA will be hosting a fall seminar on Wednesday, Nov. 18th in the Burk Burnett Board Room at the National Cowboy and Western Heritage Museum on Northeast 63rd Street between Kelly and Martin Luther King Boulevard.  Cost is $125 if reserved and paid by Oct. 30 and $150 after Oct. 30.  The training is recommended for 8 hours CPE. Registration starts at 7:30 a.m. and the first session begins at 8:10.  The day ends at 5:00.  Lunch is provided.  Speakers and topics:

  • Mike Hyde from the Arkansas Lottery – Fraud
  • Kaki Roberts from AGA – Hiring the Right People
  • Nico Gomez, CEO of the Oklahoma Healthcare Authority - Healthcare in Oklahoma
  • AGA Data Act – Webinar
  • Frank Crawford from Crawford and Associates – GASB Update
  • Randy Ross, Executive Director of the Oklahoma Accountancy Board - Ethics

Space is limited.  To register contact Riley Shaull at 405-557-7210 or

>> Back to Top

Payroll 101: Foundations of Payroll Certificate Program

Offered by the American Payroll Association

San Antonio, Texas or Las Vegas, NV

Classes are held several times throughout the year at both locations.

The class is designed to help employees understand the procedures and processes in all aspects of payroll to include new employee forms, calculating pay, withholding and paying taxes, and preparing tax returns. The classes can be found on the APA website.

>> Back to Top

Payroll 201: Payroll Administration Certificate Program

Offered by the American Payroll Association

San Antonio, Texas or Las Vegas, NV

Classes are held several times throughout the year at both locations.

The class is designed for employees who have the fundamentals of payroll and wish to improve job performance and gain more knowledge. The class gets more in-depth in all aspects of payroll to FLSA, taxable fringe benefits, paying non-resident and resident aliens, corrections to Form W-2 and 941. The classes can be found on the APA website.

>> Back to Top


Jennie Pratt, CPA, CGFM

General Ledger:
Dan Thomason, CPA

Lisa Raihl, CPA

Transaction Processing:
Steve Wilson

Payroll Processing:
Elsa Kunnel

AP Manager:
Patricia Garcia, CPA, CGFM

ISD Finance:
Cathy Menefee, CPA, CGFM

Vendor Maintenance:
Victoria Baker

OMES Service Desk:
(PeopleSoft questions)

Financial Reporting Unit:
Matt Clarkson, CPA

Steven Hawkins, CGFM

Facebook Large

Like OklahomaOMES.

Twitter Large