Business Procedures Manual

Fiscal Affairs Division

20.3 Payroll Reports

(Last Modified on November 4, 2010)

There are a variety of reports that every University System of Georgia (USG) institution is required to submit. While many reports must be transmitted to the Board of Regents (BOR), there are several that are due on a regular basis to other state agencies within the state of Georgia.

This section provides a list of those reports that are required on a regular basis, a brief description of each report, the agency to which they must be submitted, and the deadlines for submission.

20.1.1 Annual Financial Report

(Last Modified on November 4, 2010)

This report is the institutions’ financial data for the fiscal year including the Statement of Net Assets, Statement of Cash Flows, SRECNA, etc. Financial data is pulled from the data warehouse wherever possible to help facilitate the completion of this report.

All statements, with the exception of Cooperative Organization/Foundation reports:

  • Submit to: Associate Vice Chancellor for Internal Audit
  • Submission Date(s): As determined annually by the Associate Vice Chancellor for Internal Audit

All Annual Financial Reports, including Foundation Reports and the Foundation FASB statements converted to the GASB presentation:

  • Submit to: Vice Chancellor for Fiscal Affairs
  • Submission Date(s): As determined annually by the Vice Chancellor for Fiscal Affairs

20.1.2 Annual Expenditure Report

(Last Modified on November 4, 2010)

This report is a budget-based report detailing expenditures by function or budget area.

  • Submit to: University System Office (USO) Budget Director
  • Submission Date: As determined annually by the USO Budget Director

20.1.3 Cooperative Organization Financial Statements

(Last Modified on February 9, 2015)

Governmental Accounting Standards Board (GASB) Statement No. 39, Determining Whether Certain Organizations are component Unit - an amendment of Statement No. 14, requires that the financial statements of foundations and affiliated organizations that meet the criteria to be considered component units of an institution be included with the financial statements of the institution. Further guidance on this topic is provided in Section 17.3, Financial Reporting.

  • Submit to: Vice Chancellor for Fiscal Affairs
  • Submission Date(s): January 31st

20.1.4 Annual Report of Gifts, Bequests, Agreements, and Declarations of Trust

(Last Modified on November 4, 2010)

This report lists gifts, bequests, agreements, and declarations of trust for over $100,000, but does not include gifts directly to a Cooperative Organization. This report should include the amount, donor name, purpose of gift, any restrictions, and the operating budget impact (if applicable).

  • Submit to: Vice Chancellor for Fiscal Affairs
  • Submission Date(s): October 31st

20.1.5 DOAS Inventory Report

(Last Modified on December 29, 2010)

As of December 3, 2008, it is no longer a requirement to submit the DOAS Inventory Report on an annual basis. Institutions should, however, continue to track an inventory listing of equipment equal to, or greater than, $3000 until such time as new guidance is provided by the State Accounting Office.


20.1.6 Changes in Investment Policy

(Last Modified on February 9, 2015)

Each institution should review and update their investment policy at least once every two (2) years. Further guidance on this topic is provided in Section 9.2.1, Investment Policy.

  • Submit to: Vice Chancellor of Fiscal Affairs
  • Submission Date(s): March 31st (every other year minimum)

20.1.7 Investment Performance

(Last Modified on February 9, 2015)

This report provides information on the institution’s annual investment performance, and asserts that the investments have been made in accordance with the institution’s written investment policy that has been filed with the Vice Chancellor of Fiscal Affairs and Treasurer. Further guidance on this topic is provided in Section 9.2.1, Investment Policy.

  • Submit to: Vice Chancellor of Fiscal Affairs
  • Submission Date(s): October 31st

20.1.8 Non-Lapsing Funds

(Last Modified on December 29, 2010)

This report details non-lapsing balances for Continuing Education, Technology Fees, and Indirect Cost revenue, and the institutions’ intent for use.

  • Submit to: Vice Chancellor of Fiscal Affairs
  • Submission Date(s): Coincides with submission of the Annual Financial Report, as noted in Section 20.1.1.

20.2.1 Data Warehouse Financial Information

(Last Modified on November 4, 2010)

Data warehouse financial information is submitted on budgets, revenues, and expenditures and is aggregated at the account balance level based on the Chart of Accounts approved by the University System Office.

  • Submit to: The USG by the Numbers web site found at http://info.usg.edu. User documentation is available on the site.
  • Submission Date(s): By the tenth working day of the month

20.2.2 Gifts Valued Over $100,000

(Last Modified on July 9, 2020)

Section 7.4 of the BoR Policy Manual mandates that the Board must accept on behalf of any University System of Georgia institution gifts, bequests, agreements, or declarations of trust in those instances where the initial gift or trust estate is valued at $100,000 or more. Additionally, gifts of real property to any USG institution where the initial value is $100,000 or more shall require prior Board approval.

  • Submit to: Contact the Assistant Director for Financial Systems and Services for more information.
  • Submission Date(s): There is no specific due date. Approval should be requested as gifts are received.

20.2.3 IPEDS (Integrated Postsecondary Education Data System) Reports

(Last Modified on November 4, 2010)

This is a federally mandated data collection system that accumulates a variety of educational statistics and trends.

  • Submit to: The Strategic Research and Analysis department of the University System Office, which also sends additional information and guidance at each collection period.
  • Submission Date(s): Due dates vary by year, but data are collected each spring and fall.

20.2.4 Small and Minority Quarterly Vendor Report

(Last Modified on November 4, 2010)

This report is a web application report that collects institution project funds distribution based on specific small and minority criteria.

  • Submit to: The External Activities and Facilities department via the following website: https://www.usg.edu/usgweb/mvr/ (login required)
  • Submission Date(s): Quarterly

20.2.5 Grants and Contracts with Nonprofit Organization Reports

(Last Modified on November 4, 2010)

This report details grants or contracts with nongovernmental nonprofit organizations.

  • Submit to: The Department of Audits and Accounts via the following website: http://www.audits.state.ga.us/internet/nalgad/npo_form.html.
  • Submission Date(s): Quarterly

20.3.1 Health Care Reporting and Premium Remittance

(Last Modified on February 9, 2015)

The University System of Georgia, operating as self-insured for the purpose of providing health insurance to employees, collects premiums for health insurance from the institutions, and remits funds as required to the contractor administering health insurance claims. The Health Insurance Transmittal spreadsheet is used for collecting employee and employer information and premium amounts from each institution. The use of the Health Insurance Transmittal spreadsheet is described in Section 5.1.2.

  • Submit to: University System Office
    • Spreadsheet via electronic submission
    • Payment via wire transfer
  • Submission Date(s): 5th calendar day of the following month

20.2.6 ICAPP Project Compliance Report

(Last Modified on November 4, 2010)

This report provides financial information and analysis on Intellectual Capital Partnership Program (ICAPP) funded projects in accordance with ICAPP program compliance requirements. The required electronic form is sent via email to each institution’s ICAPP Liaison Officer for completion and submission.

  • Submit to: The Business Affairs Manager – USO Office of Economic Development
  • Submission Date(s): At the end of each semester

20.2.7 ICAPP Final Evaluation Report

(Last Modified on November 4, 2010)

This report provides FINAL financial information and analysis on ICAPP funded projects in accordance with ICAPP program compliance requirements. The required electronic form is sent via email to each institution’s ICAPP Liaison Officer for completion and submission.

  • Submit to: The Business Affairs Manager – USO Office of Economic Development
  • Submission Date(s): At the end of each funded project

20.3.2 Teachers Retirement System Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Most full time employees of the University System of Georgia are covered under the Teachers Retirement System (TRS) for retirement benefits. Using the software available from the payroll system being used at the institution, a report is produced providing details required by the Teachers Retirement System. Using data from the report along with totals from other reconciliations, a monthly “invoice/statement, “provided by TRS, is completed accumulating pertinent totals of the amounts to be remitted to the Teachers Retirement System. More information on this reporting is described in Section 5.1.6.

  • Submit to: Teachers Retirement System
    • Data file containing the detailed report via electronic submission
    • Invoice/statement via fax and mail
    • Payment via wire transfer
  • Submission Date(s): Monthly

20.3.3 Employee’s Retirement System Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Some employees at University System Institutions are covered by the Employees Retirement System (ERS). For monthly reporting, the ERS provides a form “17E” that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by ERS. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17E via mail
    • Payment check via mail
  • Submission Date(s): Monthly

20.3.4 Georgia Defined Contribution Program Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Part time employees who are not covered by either the Teachers Retirement System or the Employees Retirement System must participate in the Georgia Defined Contribution Program. Since the Georgia Defined Contribution Program is administered by the Employees Retirement System, the reporting procedures are very similar. For monthly reporting, the ERS provides a form “17G” that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by the Georgia Defined Contribution Program. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17G via mail
    • Payment check via mail
  • Submission Date(s): Monthly

20.3.5 Submission of Georgia Income Tax Withheld to the Georgia Department of Revenue

(Last Modified on February 9, 2015)

Georgia income taxes withheld from employee’s payroll checks must be periodically submitted to the Georgia Department of Revenue (DOR). Generally, if taxes withheld in the previous fiscal year exceed $50,000, then taxes withheld from a current payroll must be remitted electronically by the following Wednesday or Friday. Refer to the DOR website for exact details. If the taxes in the previous fiscal year were less than or equal $50,000, the institution must remit the taxes monthly using Form GA-V, which is a payment coupon. In addition to the monthly or periodic remission of taxes withheld, a quarterly return (form G-7 Quarterly Return) is also required. More information on this submission is described in Section 5.2.1.

  • Submit to: Georgia Department of Revenue
  • Submission Date(s):
    • Withheld taxes greater than $50,000: By the following Wednesday or Friday via electronic transfer
    • Taxes and Form GA-V: Monthly
    • Form G-7: Quarterly

20.3.6 Submission of Quarterly Reporting to the Georgia State Department of Labor

(Last Modified on February 9, 2015)

Reporting to the Georgia State Department of Labor consists of a quarterly listing of employees (excluding student employees) with salary for the quarter. This listing is typically produced by the institutions payroll system. A form provided by the Georgia State Department of Labor also provides a method of reporting totals and “tax due”. The university system operates on a reimbursable basis, so tax due on the quarterly form is reported as “0.00”. Institutions are billed annually from the Department of Administrative Services for claims paid, and the institutions remit directly to the Georgia State Department of Labor. More information on this submission is described in Section 5.4.1.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s):
    • Form: Quarterly
    • Taxes: Annually

20.3.7 Submission of Annual Reporting to the Georgia State Department of Labor

(Last Modified on February 9, 2015)

Annual reporting to the Georgia State Department of Labor is accomplished on magnetic media, currently using a diskette. The report is generated from the institution’s payroll system. More information on this submission is described in Section 5.4.4.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s): Annually

20.4.1 Report on Rented Space

(Last Modified on November 4, 2010)

This report lists all space leased by the institutions.

  • Submit to: Assistant Vice Chancellor, Facilities via mail or fax
  • Submission Date(s): Annually with capital outlay submittal

20.3.8 Submission of Annual Reporting to the Department of Audits and Accounts

(Last Modified on February 9, 2015)

This is the Continuous Audit report for Payroll, Travel, and Per Diem and Fees. The Department of Audits and Accounts is charged by state law to compile annual listings of:

  • Salary amounts and travel amounts for state employees; and
  • Amounts paid for “Per Diem and Fees” to corporations or to individuals that are not state employees.

These reports are submitted electronically on an annual basis after the close of the fiscal year, but the University System requires each institution to prepare and reconcile these reports quarterly to minimize errors in the final report. More information on this submission is described in Section 5.4.7.

  • Submit to: Department of Audits and Accounts
  • Submission Date(s): Annually after the close of the fiscal year

20.4.2 Housing Leases Report

(Last Modified on November 4, 2010)

This report is a financial review of privatized housing.

  • Submit to: Assistant Vice Chancellor, Facilities via mail or email
  • Submission Date(s): Annually, date to be determined

20.4.3 MRR, Capital and Construction Projects Status Report

(Last Modified on November 4, 2010)

This report is a record of the status of MRR, Capital, and Construction projects.

  • Submit to: Administrative Specialist, Facilities via mail or fax
  • Submission Date(s): Bi-monthly
    • September 15th
    • November 15th
    • January 15th
    • March 15th
    • May 15th
    • July 15th

20.4.4 A/E Contract Report

(Last Modified on November 4, 2010)

This report is a record of professional design contracts awarded during the previous month.

  • Submit to: Administrative Assistant, Facilities by mail, fax, or email
  • Submission Date(s): Monthly on the 15th

20.4.5 Actual MRR Expenditures Report

(Last Modified on November 4, 2010)

This report is a verification of spending of MRR funds by institution.

  • Submit to: Administrative Specialist, Facilities by mail or fax
  • Submission Date(s): Annually on July 31st

20.4.6 Facilities Inventory Report

(Last Modified on November 4, 2010)

This report is a record of institutional building space classification, usage, and condition. The information in this report provides the facilities information used in the funding formula.

  • Submit to: OIIT Banner program via email
  • Submission Date(s): Semi-annually, March and October

20.4.7 RTK Chemical Inventories Report

(Last Modified on November 4, 2010)

This report is a complete chemical inventory from each USG institution.

  • Submit to: Environmental Health and Safety Program Manager, Facilities via mail, fax, or email
  • Submission Date(s): Semi-annually, January 1st and July 1st

20.4.8 Emergency Action Plans

(Last Modified on November 4, 2010)

These reports are updates to the USG institution Emergency Action Plans.

  • Submit to: Director of Administrative and Compliance Policy, Facilities via mail or email
  • Submission Date(s): Annually

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