CAR Newsletter - March 2018

Newsletter Archive | Statewide Accounting Manual | Forms | State Comptroller


‘Vouchers from Remote’ Entities - Reporting Early Payment Discounts

As discussed in the August webinar, OMES will be gathering information to report early payment discounts taken by agencies and institutions of higher education.  Most agencies are indicating discounts taken within PeopleSoft, either at the PO level or the voucher level.  However, entities that use the "Vouchers from Remote" process must provide information on discounts taken another way.  These entities must submit a spreadsheet or file showing the voucher number and the amount of the discount taken.  Only list vouchers for which discounts were taken.  These entities should start tracking discounts beginning with January 2018 payments and report discounts taken for the first quarter of calendar year 2018, no later than April 30, 2018.  Spreadsheets may be e-mailed to

Federally Funded Agencies

To All Federally Funded Agencies:

OMES recently received a correspondence from the Dallas office of DHHS Cost Allocation Services of which you should be aware.  The correspondence addresses two separate but related issues:

Difference in the Actuarially Required Contribution vs. the Statutory Contribution Rate

For a great many years, the state’s actuarially required contribution to OPERS was more than the contribution for employees required by statute.  However, several years ago that reversed and the statutory contribution rate of 16.5% is greater than the actuarially required rate (currently 10.07%). 

The Dallas office has sent us a notification that the difference between the statutory rate and the actuarial rate is an overcharge to federal programs.  We strongly disagree with this position and we are appealing to the Dallas CAS office. 

This notice is to make you aware that the issue exists and that amounts charged to the federal government over the actuarially required rate of 10.07% may result in a payback to the federal government if our appeal is unsuccessful.  This issue is being addressed centrally with the Dallas CAS office. 

9.5% - 10.5% of the Statutory Contribution Rate for New Employees Remitted to a Separate Plan

For employees on the new Pathfinder plan, agencies are responsible for 16.5% of salary.  However, only 6% - 7% is remitted to the Pathfinder plan and the other 9.5% - 10.5% funds the OPERS defined benefit plan.  The federal government maintains that the amount used to fund the defined benefit plan is an overcharge to federal programs.

Agencies may have contracts that specifically state that the entire amount paid is allowable.  Those agencies may have the best case for appeal.  Other agencies should stop charging federal programs for the 9.5% - 10.5% of the statutory contribution for employees on the Pathfinder plan that is remitted to the defined benefit plan.

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Payroll Calendars Availability Schedule

Enterprise Business Services (CORE) sets up pay calendars according to the following schedule:

Monthly main calendars will be set up by the end of the day on the 15th of each month. 

Monthly off-cycle and supplemental calendars will be set up by the 1st of the following month.

Bi-weekly calendars are set up by the end of business Friday (pay day) before the payroll processing begins the following week.  Since Bi-weekly payrolls are in arrears, off-cycle calendars are only set up when requested (via helpdesk case).

Please do not submit a helpdesk case before the published deadline listed above. If your pay calendar is not available after the scheduled set up date, please create a case to have the calendar created.

For agencies with pay calendars other than those listed above, please contact Carol Barton at for your set up schedule.

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Payroll Budget Checking Report - Cash Controls on 7xx funds

Payroll Budget Checking reports are no longer being accepted with cash deficits in the 7xx funds.  Cash controls were placed on 7xx funds back in September 2017. Agencies need to review the budget checking report and correct any deficits before finalizing and sending to Transaction Processing.

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IRS Release of 2018 Form W-4 and Withholding Calculator

The IRS released the 2018 Form W-4 on Feb. 28, 2018.  They have also updated the Withholding Calculator to help employees check their 2018 tax withholding. The withholding calculator is designed to help employees make changes in response to the new law or based on their personal financial situation and gives them the information needed to fill out a new Form W-4. The new withholding tables released earlier this year are designed to produce the correct amount of tax for those with simple tax situations. People with more complex financial situations may benefit from using the withholding calculator. Employees should speak with a tax advisor for advice on completing the Form W-4. Agency personnel should not advise on personal tax matters.  

Since the 2018 Form W-4 is available, agencies need to be mindful of the deadlines for accepting 2017 W-4s:

  • Employers may continue using the 2017 Form W-4 that was in effect for existing 2017 income tax withholding exemptions until Feb. 28, 2018;
  • The deadline for employees to claim an exemption for 2018 has been extended to Feb. 28, 2018. 
  • Employees may claim an exemption for 2018 by submitting a 2017 Form W-4 until 30 days after the 2018 form is released.  

o   This must be a new 2017 form (as opposed to a continuation of the form used for 2017).
o   Exemptions filed after that date must use the 2018 form.
o   It is not necessary to replace the 2017 form with a 2018 form.

  • In order to use the 2017 form for a 2018 exemption, it must be done in one of the following ways:

  1. modifying the 2017 Form W-4 by striking “2017” in the text on Line 7 of the Form W-4 and entering “2018” in its place and signing the form in 2018;
  2. modifying the 2017 Form W-4 by entering “Exempt 2018” on Line 7 of the 2017 Form W-4 and signing the form in 2018;
  3. using the 2017 Form W-4 without modification and signing the form in 2018, provided that the employer establishes and communicates to employees a procedure under which an employee signs and furnishes the 2017 Form W-4 in 2018 to certify both that the employee incurred no income tax liability for 2017 and that the employee anticipates that he or she will incur no income tax liability for 2018 and thus claims exemption from withholding for 2018; or
  4. any method substantially similar to 1 – 3 that clearly conveys in writing an employee’s intent to certify his or her exemption from withholding for 2018. 

  • The requirement for employees to furnish a new Form W-4 within 10 days of changes that result in fewer allowances has been temporarily suspended. Employees are not required to furnish employers with a new Form W-4 until 30 days after the 2018 Form W-4 is released.

If you receive an exempt W-4 after Feb. 28, 2018, do not process a tax refund to the employee or submit one to OMES for processing. The W-4 will take effect on the next pay cycle; it is not retroactive to the beginning of the year.  The PeopleSoft HCM query: GO_PY_TAX_EXEMPT_STATUS - Fed or State Tax Exemption can be run by agencies to see who currently is claiming an exemption from income tax withholding.

Please refer to the Guidance on Withholding Rules, Notice 2018-14 and News Release IR-2018-36 on the IRS website.

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Employee Name and Social Security Number Entries in HCM

When entering a new employee’s name and Social Security Number (SSN) or updating a current employee’s name, please verify the name and Social Security Number being entered is exactly as it appears on the employee’s Social Security card. This is critical in reporting not only the W-2 wages at year end but the Affordable Care Act (ACA) required health offer/coverage information. If the name and SSN does not match the Social Security Administration (SSA) records, the employee’s wages may not be credited to their Social Security account. Additionally, if the name and SSN do not match, the employee may not be reported correctly for ACA purposes which could result in an IRS letter to the employee for possible lack of health coverage or an IRS letter to the agency for possibly not offering coverage.

Beginning Sept. 8, 2007, the Social Security Administration updated the Social Security card.  The number holder’s name will always be printed on two lines, with the last name printed directly below the first and middle names. If you receive a prior version from an employee and are unsure, please ask the employee to verify the first, middle, and last names.

Additionally, compound names do not need to be hyphenated. If an employee provides a name with an apparent compound or multiple last names, ask the employee which name is the beginning of the last name and which (if any) is the middle name.

Please update the employee’s name in the HCM system as instructed in the COR301 Part II manual beginning on page 42 (Navigation:  Workforce Administration > Personal Information > Modify a Person).  You can enter the name that the employee currently uses as their paycheck name if desired, so that their paycheck will continue to reflect the same name as in the past but the employee record and W-2 information should match the social security card.

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Employee Name and Social Security Number Entries in BAS

When entering a new employee or dependent's name and Social Security number (SSN) or updating an individual's name, please verify the name and Social Security number being entered is exactly as it appears on the employee's Social Security card.  Benefit coordinators should ensure employees are aware of this when providing dependent information. The health insurance plans offered by the OMES Employees Group Insurance Division must also submit reporting to the IRS for the Affordable Care Act. Incorrect information will cause the insurance plans to receive errors when submitting health coverage information and could result in an IRS letter to the employee for possible lack of health coverage on an individual.

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PeopleSoft HCM Query for 633xxx Account Reconciliations

Public query ‘GO_PY_DED_RUNID_BY_CONFIRM_DT’ is available to assist with the reconciliation of agency 633xxx accounts. The query contains useful information such as deduction codes and descriptions for payee identification, the number of employees with a specific deduction, the total amount deducted for those employees and the general ledger 633xxx accounts to which the deductions were posted. The query is driven by payroll confirm dates, and system prompts allow the user to select a time frame for payrolls processed. Access to the query is included in the payroll processor role. Agency finance personnel will need to coordinate with payroll personnel to have this query run for them. For questions or more information, please contact Courtney Cowart at 405-522-4179 or or Lisa Raihl at 405-521-3258 or

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Payroll Processed Before a Reversal is Completed

The recommended best practice is that a replacement payroll warrant should not be processed until the incorrect warrant has been reversed. Processing another payroll before the desired reversal is complete may cause balance issues for Social Security, Medicare and unemployment wages and taxes. Additionally, completing the reversal first allows reversed time to either be processed through payroll again, or if needed, time can be corrected and then processed again. If time entered was invalid or incorrect and should not be pulled into payroll again, it should be corrected on the time sheet and processed through Time Administration.  

If an agency chooses to run a payroll before the reversal is complete, the agency is responsible for verifying the Social Security, Medicare and unemployment wages and taxes are correct on the replacement payroll warrant. The amounts should be manually calculated as if the reversal had been completed and verified to the system-calculated amounts. If different, please contact the OMES Service Desk and an EBS team member will assist you.

The agency is also responsible for correcting the time sheet by  removing the time that processed back through payroll when a replacement check was processed before a reversal was completed. When a payroll check that had time pulled in from Time and Labor is reversed, the reversal creates offset payable time with status “Reversed” and an additional row in payable time with “Estimated” status when the check reversal is confirmed. The “Estimated” payable time will be pulled into payroll again when payroll is processed if not removed, which may cause an overpayment.

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Employee Direct Deposit Verification of Bank Routing Number

Agencies are reminded that employee bank deposit slips should NOT be used to get the bank routing/transit number for setting up direct deposit information. A voided check from the employee is the most reliable method. If the employee does not have a voided check or wants to deposit into another type of account, have the employee call the bank directly to get the routing/transit number. A bank routing/transit number should never start with the digit “5”. This indicates a branch of the bank and will cause the direct deposit to fail and not leave the state. A direct deposit that fails will not leave OST to be paid and additional processing by the agency will be required to pay the employee.

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Employee Direct Deposit Verification of Account Number

In addition to bank routing number errors, an incorrect bank account number could cause significant delays in the employee’s receipt of his or her paycheck. Many banks do not reject bad account number deposits until after the pay date. This means the deposit for the rejected deposit may not be returned to the state for several days after the pay date. A replacement warrant cannot be reissued until the money is returned to the state. Please check and double check when entering employee direct deposit information into the HCM system.

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Searching for Individuals using the Statewide Employee View

The Statewide Employee View functionality can be used to find any person in PeopleSoft HCM.  When trying to determine if an individual already exists in the system, please search by “National ID” (Social Security number). Searching with criteria other than National ID can cause an agency to identify the wrong person. Please review the search results carefully to ensure the correct individual is found. The navigation is:  Home > Workforce Administration > Personal Information > Statewide Employee View (0491).

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Social Security Number Changes

If an incorrect Social Security number has been entered into the HCM system, please contact the OMES Service Desk to have the number corrected.  DO NOT create another employee in the system; this will only compound the issue.  Employees with multiple EmplIDs must have data combined onto the one correct record and requires many corrections and changes in the HCM system.

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Validate PFT Funding Report - Cash Controls on 7xx funds

Validate PFT Funding reports are no longer being accepted with cash deficits in the 7xx funds.  Cash controls were placed on 7xx funds in September 2017. Agencies need to review the PFT funding report and correct any deficits before finalizing and sending to Transaction Processing.

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OMES Form MWC for 789 Fund Cancels

When completing OMES Form MWC to cancel a warrant from the 789 Fund, please be sure to complete Part C of the form. The overall objective of Part C is to assist institutions in keeping the 789 fund balanced. If Part C is not completed, the form and warrant will be returned to the institution for completion which will delay the cancellation of the warrant.

Part C lets us know if the warrant was reissued or not. The information related to the reissuance allows us to verify the reissuance totaled the original warrant. If the warrant was not reissued, the information related to the PFT Reversal that was processed helps to identify and process the PFT Reversal file.  If the warrant was not reissued and a PFT Reversal file was not processed, please include a statement explaining how the funds are being removed from the 789 fund.

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Capital Assets Purchased by OCIA Bonds

Ordinarily, capital assets would be reported by the agency that holds the title for the asset, and barring a title, the owner is the party that maintains the asset. However, a question was recently raised regarding the assets that are purchased using funds from bonds issued by the Oklahoma Capital Improvement Authority (OCIA). In those circumstances, the assets are held and maintained by one agency who make lease payments to OCIA who retains title to the assets.

In our research, we found that Generally Accepted Accounting Principles (GAAP) call for the maintaining agency to be the agency that should report ownership of the asset.

Since GAAP conversion packages (packages H & Y) do not require detailed information about the assets being reported, OCIA will be reaching out to agencies that have assets built or acquired with OCIA bond funds to confirm that these assets are being reported by the agency.

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Inactive P-card Holders

Cardholders who have not activated or used their p-card prior to the expiration date printed on the card will not receive a renewal card from the bank.  Agency administrators should review their cardholder list at least annually and require justification for the inactive cardholders to continue to have a p-card.  Generally, if a card is not used for a long period of time it indicates that the employee doesn’t have a true need for the card.  If justified for the employee to continue as a cardholder, the agency administrator must close the old card and re-order a new card for that employee.

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There are no accounting articles this month.

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Volume 28, Number 9
Fiscal Year-2018
March 13, 2018

In This Issue ...


OKFMA Quarterly Meeting

Mark your calendars for the next Oklahoma Financial Managers Association quarterly meeting on Thursday, March 15, 2018.  Reserve your space and register at  In an effort to cut down costs and continue providing these seminars free of charge we ask that participants print their own copies of available documents from the website.

Date:   March 15, 2018
Time:   1:30 to 4 p.m.
Place:   Business Conference Center Auditorium
MetroTech Springlake Campus
1900 Springlake Drive
Oklahoma City, OK  73111

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Form I-9 and E-Verify Webinars

U.S. Citizenship and Immigration Services

Multiple Webinar Choices and Dates:

Form I-9: an overview of the Form I-9 process, including step by step instructions on how to complete each section, retention and storage.

E-Verify Overview:  an overview of the E-Verify Program, including how the program works, key features, how to enroll, employer responsibilities, program highlights, and a demonstration of the program.

E-Verify for Existing Users: a detailed overview of the E-Verify Program specifically for existing users. Topics include Form I-9, user roles, case alerts, how to handle a TNC, and common user mistakes.

Employer Responsibilities: an overview of responsibilities during the employment eligibility verification process. Information is provided about completing the Form I-9, using E-Verify, how to avoid discriminatory practices, and what the consequences are for not complying with the laws.

For more information on the webinars, please visit the USCIS website.

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American Payroll Association: PayTrain Courses

Oklahoma City Community College (OCCC)

PayTrain Level I
Mar. 6 to April 5, 2018
6 to 9 p.m.
Tuesdays and Thursdays

PayTrain Level II
Dates TBA

For more information, please visit the OCCC website

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Northeastern OK Chapter American Payroll Association Monthly Lunch & Learn Chapter Meetings

OKC American Payroll Association
Monthly Lunch & Learn Chapter Meetings

Year End 2017: Did It Go Well or Fail
Thursday March 15, 2018
11:30 a.m. to 1 p.m.

For more information, please visit the NE OK APA website

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OKC Chapter American Payroll Association Monthly Lunch & Learn Chapter Meetings

OKC American Payroll Association
Monthly Lunch & Learn Chapter Meetings

Friday, Mar. 16, 2018
11:30 a.m. to 1 p.m.

For more information, please visit the OKC APA website

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Payroll Law 2018

April 16, 2018 - Oklahoma City

August 17, 2018 - Tulsa
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

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State Comptroller:
Lynne Bajema, CPA

OMES Services CAR Accounting:
Jennie Pratt, CPA, CGFM

Agency Business Services/Deputy State Comptroller:
Steve Funck, CPA, CGFM 

Financial Reporting Unit:
Matt Clarkson, CPA

Transaction Processing Manager:
Steve Wilson

Statewide Accounts Payable:
Courtney Cowart

Replacement Warrants:

Voucher Processing:

Payroll Transaction Processing:
Elsa Kunnel

Payroll Reporting:
Lisa Raihl, CPA

Purchase Cards and Travel (Online Booking) Assistance:
Linda Powell

Vendor Registration:
Victoria Baker

Vendor File Maintenance:

Vendor Remittance Updates:
Updates to remittance contact for vendor payment notification.

OMES Service Desk:
405-521-2444 or toll-free 866-521-2444