Paying OSC for Payroll

Agency payroll units whose payroll requirements are provided by a payroll system administered by the Office of the State Controller (OSC) shall adhere to established procedures to ensure that sufficient funds are available and remitted to OSC prior to the date payments are scheduled to be made to employees and entities receiving withholdings. Transactions created on OSC's Cash Management Control System representing a "requisition" of funds for transfer to the OSC, if not submitted timely by the agency payroll unit, shall alternately be submitted by OSC to ensure the funds are transferred timely.

G.S. 143B-426.39 Powers and Duties of the State Controller

When each of the four payroll processing cycles is processed during the month, three reports are generated in Systemware that provide the total costs of the payroll.  They are used by the agency to verify their control totals reported to the OSC and to transfer to the Central Payroll Division the employer's costs related to the payrolls.  Costs are identified for each of the following:

• Gross pay
• Employer matching HI (FICA)
• Employer matching OASDI (FICA)
• Employer matching MQFE (FICA)
• Employer contribution to regular retirement
• Employer contribution to LEO retirement
• Unit receivable (amount the OSC will remit to the agency)
• Unit payable (amount due to the OSC from the agency)

The three reports offer different levels of detail and are located in Systemware under the following report titles:

• OSCPX CASH REQUISITION/ DETAIL 
• OSCPX CASH REQUISITION/ FUND   
• OSCPX CASH REQUISITION/ PAYROLL

OSCPX CASH REQUISITION/ DETAIL

This report provids totals in the order shown for the following:

• Control fund totals
• Company total
• Budget code totals
• Cycle Totals
• Unit Totals

OSCPX CASH REQUISITION/ FUND

This report provids totals in the order shown for the following:

• Control fund totals
• Company totals
• Budget code totals
• Unit totals

OSCPX CASH REQUISITION/ PAYROLL

This report provides totals in the order shown for the following:

• Company totals
• Budget code totals
• Unit totals

This version of the report is used to transfer the employer's payroll costs electronically through the Cash Management Control System (CMCS) to the Central Payroll Division disbursing account.  The transfer is recorded using the following:

• Agency's budget code
• Central Payroll Department code '4613'
• Priority indicator of '21'
• Selection of the payroll account, 2 000 099

Agencies must not transfer the "Unit Total" amount, but instead remit only the "Adjusted Payable" amount. The OSC will reimburse the agency for any receivables reported. All transfers should be completed by the date of the payroll.

The methodology for recording the payroll transfer in the financial accounting system (NCAS) is included in the section titled "Payroll Interfaces".

This policy applies to all State entities.

There are no exceptions to this policy.

There are no special terms for this policy.