FSPD Number(S) & Title: GL.13 Accounts Receivable Tracking

Standard Operating Procedure

Internal business procedure, not a Training Document

FSPD Number(s) & Title: GL.13 – Accounts Receivable Tracking

Procedure Owner (Central Office, Division Head): Business and Financial Services, Associate Vice Chancellor and Controller

Issue Date: 10/17/2017

Date of Last Revision: 11/30/2016

Purpose:

To coordinate the tracking of accounts receivable items resulting from payroll overpayments.

Procedure Definition/Scope (UCR Revised Definition):

N/A

Procedure Definition/Scope(from FSPD):

Accounts Receivable (A/R) Tracking is the function of collecting payments related to payroll from employees that are due to the University of California.

Receivables are collected when overpayment has been made to an employee (e.g. unreported shift/ schedule/ FTE changes, erroneous compensation rate, timesheet data errors, insufficient withholdings, etc.).

Frequency (ad hoc, daily, weekly, monthly, annually, etc.):Ad Hoc

Trigger:An employee elects to repay an overpayment by check, fails to pay back an overpayment through payroll deductions, or refuses to consent to overpayment recovery.

Primary Variations:

This procedure has no variants

Roles and Responsibilities

Campus Point of Contact for UCPC: Business and Financial Services

Entity / Roles and Responsibilities
UCPath Center Payroll Production /

Processes overpayment in UCPath, ensuring that overpayments are returned to the correct UCR fund.

UCPath Center Accounts Receivable /

Initiates Accounts Receivable
Monitors receivable, deposits remitted checks, and (if necessary) initiates collections process

UCR Business and Financial Services /

If receivable cannot be collected, processes financial control journal to debit the appropriate UCR fund, and (if necessary) writes off the amount as bad debt.

Required Parameters/Controls

Conditions / Approval By / Mechanism
N/A / N/A / N/A

Required Notifications

Notification To / Generated By / Mechanism
N/A / N/A / N/A

Overall Activity Sequence

Capture at a ‘One Person, One Task, One Tool’ level

Step # / Step Description (Verb/Noun)
May have sub-steps / Party
1 / Employee elects to repay overpayment through check
OR
Employee fails to repay overpayment through payroll deductions (e.g., because they haven’t been
OR
Employee refuses to consent to overpayment recovery / Employee
2 / Processes overpayment in UCPath, which credits the amount of the overpayment back to UCR through the labor ledger / UCPC Payroll Production
3 / Creates an Accounts Receivables Transaction / UCPC AR
4 / Remits checks to UCPC / Employee
5 / Credits check against accounts receivable transaction / UCPC AR
6 / If employee fails to repay overpayment, sends check to collections and processes financial control debit to UCR / UCPC AR
7 / If overpayment must be written off as bad debt, notifies UCR Business and Financial Services to take appropriate action. / UCPC AR

Decision Tree or Flow Diagram (Optional)

None

Complex/Exception Cases

None identified

Tools/Templates Used (Existing w/revisions, New, Decommissioned, etc.)

Overpayment Recovery request form (developed as part of the PY.11 Overpayment Recovery Process)

Process Touchpoints

PY.11 – Overpayment Recovery

References

Definitions

None Identified