Presentation on the Management of the National Mechanised Payroll
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1 Presentation on the Management of the National Mechanised Payroll
2 MANAGING THE MECHANISED PAYROLL
3 INTRODUCTION Topics Legal framework The Mechanized payroll system Functions of PPD and PPSs Calculation of Salaries Payroll cycle
4 Legal framework Financial Administration Act 2003, (Act 654) Section 3 sets out the BROAD duties of the Controller and Accountant-General. The Controller & Accountant-General is appointed in accordance with article 195 of the 1992 Constitution by the President in consultation with the Public Services Commission. As the Chief Accounting Officer and adviser to the Minister- MoFEP and Government on accounting matters;
5 Legal framework receiving, disbursing and providing secure custody for moneys payable into the Consolidated Fund and other funds. ensuring the custody, safety and integrity of the Consolidated Funds and other designated public funds.
6 Legal framework establish such accounts with the BoG and its agents as are considered necessary for the deposit of the moneys. A bank account shall not be opened for any department except under the authority of the Controller and Accountant-General A bank shall not open an account for any department without the authority of the Controller and Accountant-General keeping, rendering and publishing statements of Public Accounts as required by the FAA or any other enactment.
7 Legal framework in consultation with the Auditor-General, specify for departments, the accounting basis, policies and the classification system to be applied in public accounting and ensure that a proper system of accounting is established in each case ensure, in so far as is practicable, that adequate provisions exist for the safe custody of public money, securities and accountable documents.
8 Legal framework The Controller & Accountant is responsible for managing the mechanised payroll as set out in the FAR Accounting Authorities R 294. For the purposes of these Regulations the term accounting authority relates as appropriate to (a) the departmental pay and records section responsible for general control of personal emoluments within the department; (b) the local head of department responsible for notifying heads of department of circumstances affecting staff pay which arise within their jurisdiction; and
9 Legal framework (c) the Central Pay Processing Division of the Controller and Accountant General s Department responsible for preparation of mechanised payroll on the basis of information supplied by heads of departments When a public servant s personal emolument is payable on Controller and Accountant General s Department mechanised payroll or the Departments main payroll, payment by manual vouchers is prohibited except as approved by the Controller and Accountant-General and any other system used in payment of public servants shall be approved by Controller and Accountant-General.
10 Legal framework (FAR 291) personnel emolument covers all payments due to public servants as remuneration for employment and includes Salaries payable to public servants Wages payable to public servants employed in daily rated post; and Allowances and any additional remuneration due to public servants as part of their conditions of service
11 Legal framework R 295. Procedures to be followed in payments of salaries, wages and related allowances shall be provided in Departmental Accounting Instructions to be issued by the Controller and Accountant-General The Controller and Accountant-General shall issue Pension Instructions governing the preparation, computation and payment of retiring awards.
12 Responsibilities of Heads of Depts. Regulation 292(2) of the Financial Administration Regulation 2004 (LI 1802) requires every head of department to keep records of all personnel emoluments of staff employed in their departments, in a form that ensures that: Payments are made as and when due Overpayments are not made All required deductions are made at the correct time Authorized establishments are not exceeded The rates authorized for payment are not exceeded Payments are not made to staff who do not belong to the department or unit.
13 The Mechanized payroll system IPPD -Integrated Personnel and Payroll Data base PPD -Payroll Processing Division PPS -Personnel Processing Section(s) ORACLE HRMS- Oracle Human Resources Management System
14 The Mechanized payroll system The GOG mechanized payroll has been designed as an Integrated Personnel and Payroll Database (IPPD) system. For control purposes the system has been divided into two major components. 1. Personnel Component 2. Payroll Component The Personnel Component is managed by the Personnel Processing Sections (PPS) of the various MDAs and the Payroll component is managed by the Payroll Processing Division (PPD) of CAGD
15 The Mechanized payroll system Personnel Processing Sections (PPS) are located at the Headquarters of the various Ministries, Department and Agencies. These offices are linked to the payroll system. They are responsible for initiating the mechanization of personnel data onto the payroll system. The PPD is located at the Headquarters of CAGD and responsible for validating (payroll/personnel ) inputs captured by the PPSs. It is also responsible for the processing the monthly payroll and the payment of salaries to employees.
16 The Mechanized payroll system Current PPSs are MOH GES MLF MLGRD AUDIT SER CAGD MOFA GAEC OHCS IPS CAGD (SUBVENTED)
17 Functions of the Payroll Processing Division Functions of the Personnel Processing Sections Personnel Processing Sections (PPSs) are located at various Ministries, Department and Agencies. These offices are linked to the IPPD system. PPSs are responsible for initiating the mechanization of personnel data onto the payroll system. Setting up of new entrants unto the IPPD system as result of new establishments, replacement, and Contract appointments.
18 Functions of the Payroll Processing Division Promotion and change of grade Correction of date of birth Change of name Correction of wrongly spelt names Insertion and correction of wrong SSNIT numbers Change of bank details Correction of grade/job Posting and Transfer of names from one Management Unit to another
19 Functions of the Payroll Processing Division Deletion of names of separated staff. Suspension/Stoppage of salaries Re-activation of salaries Processing Sanctions (Disciplinary awards) Processing leaves of absence like, Study Leave with/without pay, annual leave, sick leave, etc. Processing secondment details Processing breaks in service
20 Functions of the Payroll Processing Division Payroll Processing Division (PPD) which is responsible for running and managing the payroll on day to day basis performs the following functions: Processing Personnel/Payroll input forms from the PPS Validating Personnel/Payroll input forms from PPS Processing Payroll Input Forms from MDAs/MMDAs Checking test payroll reports before the final payroll is run. Reconciling post payroll reports Generating payroll related reports
21 Functions of the Payroll Processing Division Distributing payroll related reports to appropriate stakeholders Receipt and examination of certified Payment Vouchers (PVs) from the MDAs/MMDAs for necessary corrections. Resolving payroll related complaints from the MDAs. Preparing and distributing of pay schedules
22 Functions of the Payroll Processing Division Preparing and distributing monthly payroll time-table to stakeholders Processing of input forms related to duty tours abroad Capturing third-party deductions Processing and paying third-party deductions Implementing global salary structures Running Reports
23 Computation of Salaries Salaries for each month are computed as follows: For example: The following are details of an employee Job Principal Superintendent Grade SS PSH 16 Step 2 Basic Salary GHC per month Allowance 15% Teacher Retention Premium
24 Computation of Salaries PAYMENTS Basic Salary GHC Add 15% TRP GHC Total Payments GHC DEDUCTIONS Social Security Ded GHC Income Tax GHC GNAT Dues GHC Credit Union Loans GHC Total Deductions GHC NET SALARY GHC
25 Tax Computation Basic Salary GHC Add 15% TRP GHC Total Emoluments GHC Less 5.5 % SSF (on Basic Salary) GHC Taxable income GHC Tax (PAYE) GHC
26 Tax Rates Income Chargeable Rate % Tax Cumm. Cumm. Income Income Tax First 84 Free Nil 84 Nil Next 20 5% Next 60 10% Next 1, % , Exceeding GHC 1,350 =25%
27 Calculation of Salary Arrears Example ( Assume 20% increase in salaries) PAYMENTS Old Salary New Salary Arrears Basic Salary GHC Add 15% TRP GHC Total Payments GHC DEDUCTIONS Social Security Ded GHC Income Tax GHC GNAT Dues (2%) GHC Credit Union Loans GHC Total Deductions GHC NET SALARY GHC o
28 Calculation of Salary Arrears How arrears are displayed on payslips (a) payment of net amount between old and new salaries ( same salary structure) (b) Refund of old salary and payment of new salary ( different salary structures) new salary greater than old salary (c) Total salary arrears paid in bulk
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32 Payroll monthly cycle 22/09/11-30/09/11 9 days Data entry -pensions/payroll 30/09/11-01/10/11 1 day Buck up 01/10/11-03/10/11 3 days Data entry (cont.) 03/10/11-03/10//11 1 day Retro /Payroll runs for Pension 03/10/11-04/10//11 2 days FULL TUNINNG 04/10/11-04/10/11 1 day Creation and printing pension test report for pension 04/10/11-04/10/11 1 day Create sets for payroll for pension 04/10/11-05/10/11 1 day Dummy runs for payroll 05/10/11-07/10/11 2 days Retro notification for payroll 07/10/11-12/10/11 5 days Retro runs 12/10/11-13/10/11 2 day Test payroll run 10/10/11-13/10/11 1 day Final Pension reports to banks and regions 10/10/11 CAGD PAYDAY (PENSION) 14/10/11 PENSION PAY DAY(PUBLISHED) 13/10/11-14/10/11 2 days Test report table creation 14/10/11-14/10/11 1 day Test report generation & printing 14/10/11-14/10/11 1 day Test Report distribution
33 Payroll monthly cycle 14/10/11-15/10/11 1 days Back up 15/10/11-17/10/11 3 days checking of test reports/roll back 17/10/11-18/10/11 2 days Final payroll run 18/10/11-19/10/11 2 days Report table creation 19/10/11-20/10/11 1 day Report generation 20/10/11-21/10/11 2 days Printing of Bank Report 11/ credit vouchers 20/10/11-21/10/11 1 day Hologramming 21/10/11-21/10/11 1 day All banks (Accra) 21/10/11-21/10/11 1 day Mandate to Bank of Ghana 21/10/11-22/10/11 1 day Bank report (11)/Payslips/PVs to Regions 18/10/11 CAGD PAYDAY (SALARIES) 24/10/11 PAYDAY(PUBLISHED)
34 Contacts DCAG (FMS) Head of Payroll Deputy Head of Payroll Client Service Unit Public Relations Office Toll free Nos. Vodafone Expresso MTN CAGD website-
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