CALPERS UPDATES. The views and opinions expressed in this presentation are those of the authors and do not necessarily reflect those of CASBO.
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1 CALPERS UPDATES The views and opinions expressed in this presentation are those of the authors and do not necessarily reflect those of CASBO.
2 CalPERS Updates Employer Account Management Division (EAMD) Renee Ostrander Chief Tim Herrback Staff Services Manager I 2017 CASBO ANNUAL CONFERENCE & CALIFORNIA SCHOOL BUSINESS EXPO
3 Reduced Workload Program Circular Letter: 200-XXX-17 (G.C. section 20900) Eligibility Request Procedure Reporting
4 Employer Compliance Reviews Circular Letter: New process Common Findings Post Retirement GASB 67
5 Employer Compliance Reviews, continued Misreported Compensation for Schools Circular Letter: Common misreported items Longevity pay Uniform allowance Bonus Temporary upgrade pay Final settlement pay
6 Employer Compliance Reviews, continued Non-reportable pay schedule C.C.R G.C. section G.C. section Impact on final compensation G.C. section 20160
7 Data and Enhanced Tracking of Employer Receivables Retirement Appointment Reconciliation Circular Letter: Mandate of Electronic Funds Payments (EFT) Circular Letter:
8 Data and Enhanced Tracking of Employer Receivables, continued Retirement Appointment Reconciliation Circular Letter: Financial Data: The importance of accuracy Answering why it is important Managing and maintaining accurate appointments Managing and reporting contributions
9 Data and Enhanced Tracking of Employer Receivables, continued Enhanced receivable process Projected contributions Soft launch Employers can review expected payroll before due date Discontinue Annual Employer Contribution receivable Monthly receivables by rate plan and payroll schedule Created in advance to allow payment by EFT
10 Data and Enhanced Tracking of Employer Receivables, continued Impact of accurate data Benefits of system enhancements Improved data integrity at rate plan level Greater accuracy of CAFR and GASB 68 Projections influence contributions Increased when active appointments not reported Reversed when payroll reported or appointment updated
11 Data and Enhanced Tracking of Employer Receivables, continued Accounts receivable management Improved recognition of payments to rate plan Auto-transfer of credit balances One-time late reporting penalty Reduces need for manual payment transfer requests Payment credited when received
12 Enhanced my CalPERS Functionality Improved reconciliation tools New and improved screens show contribution details and adjustments Details of projections with links to update appointments Receivable payment information will be visible
13 PERS Contribution Projection Timeline Earned Period Reporting Due (30 days from Earned Period end) +30 Days from Due Date +60 Days from Due Date +90 Days from Due Date 100% of Appointments Reported No Projections Receivable Statement Sent No Late Receivable Fee Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance 90% of Appointments Reported 100% Appointment Projection Validation applied Projections Applied to Missing Appointments $200 Late Report Fee Available Prior Credits Applied to Outstanding Receivable Balance $200 Outstanding Payroll Correction Fee - if suspended records exist Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance $200 Outstanding Payroll Correction Fee - if suspended records exist Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance $200 Outstanding Payroll Correction Fee - if suspended records exist Available Prior Credits Applied to Outstanding Receivable Balance Late Payment Interest on any Outstanding Balance Receivable Statement Sent
14 Electronic Funds Transfer Mandate of Electronic Funds Payments (EFT) Circular Letter: Employers will be required to pay by Electronic Funds Transfer (EFT) starting July 1, 2017 Checks are costly to process Over 20% of payments are received without instruction Help to avoid delinquency Payments automatically apply to correct receivables
15 EAMD Resources
16 Questions?
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