CENTRAL SUSQUEHANNA INTERMEDIATE UNIT Application: Personnel Step-by-Step Instructions 2013 Central Susquehanna Intermediate Unit, USA
Table of Contents INTRODUCTION... 1 Directories Used for GASB 45 Reporting... 2 Actuary Insurance Plans... 2 Insurance Tiers Directory... 2 Employee Group ID... 3 Employee Master... 4 Mass Update Group ID Codes... 5 Personnel Tab... 6 Insurance Parameters... 7 Insurance Plans... 7 Insurance Types... 7 GASB 45 reporting - Retirees Only... 8 Employee Master/Personnel Tab... 8 Self-Pay Insurances Directory... 8 Relationship Directory... 9 Reporting Life Insurance for Retirees... 9 Insurance Parameters/Insurance Plans... 9 Employee Insurance Information/Insurances... 9 Dependents... 10 Generating GASB 45 Reports/Files... 11 2013 Central Susquehanna Intermediate Unit, USA
INTRODUCTION This step-by-step guide will review what is needed to ensure accurate GASB 45 Demographic data reporting to the actuarial company. GASB 45 (Governmental Accounting Standards Board) is an accounting and financial reporting provision requiring employers to measure and report the liabilities associated with other post employment benefits. Information for GASB 45 reporting must be added in various DIRECTORIES, the EMPLOYEE MASTER records, INSURANCE PARAMETERS, and EMPLOYEE INSURANCE INFORMATION records. See the following sections for details regarding entries for GASB 45 Demographic Data for Active Employees and Retirees. Sample reports are included. Before starting the GASB 45 reporting in the Personnel application, each District will need to: Contract with an Actuarial firm. Setup the Insurance Module by creating INSURANCE PARAMETERS and EMPLOYEE INSURANCE INFORMATION RECORDS for active employees and retirees. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 1
DIRECTORIES USED FOR GASB 45 REPORTING Actuary Insurance Plans DIRECTORIES > ACTUARY INSURANCE PLANS Use the ACTUARY INSURANCE PLANS directory to maintain insurance plan identification codes and descriptions as defined by your actuarial service. The codes you establish will be used on the INSURANCE PARAMETERS DIRECTORY/INSURANCE PLAN tab to correspond with your Insurance Plan codes. To enter a new Plan code, click the Add button. 1. Enter a Plan code Enter a user-defined code to identify an insurance plan (up to two characters) for actuarial reporting. 2. Enter a Description of the plan as defined by your actuarial service (up to 30 characters). 3. Type - Plan types have been pre-loaded for your convenience. Select a type of plan: M (Medical), P (Prescription), D (Dental), V (Vision), or O (Other). 4. Click the Save button. Insurance Tiers Directory DIRECTORIES > INSURANCE TIERS DIRECTORY Use the INSURANCE TIERS DIRECTORY to maintain a directory of Insurance Tier codes and descriptions as defined by your actuarial service. The codes you establish will be used on the INSURANCE PARAMETERS DIRECTORY/INSURANCE TYPE tab to correspond with your Insurance Plan/Type codes. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 2
To enter a Tier code, click the Add button. 1. Enter a Tier code- a one-character code to identify an Insurance Tier for actuarial reporting. 2. Enter a Description of the insurance tier as defined by your actuarial service (up to 30 characters). 3. Click the Save button. Examples provided by Conrad Siegel Actuaries are listed below: Tier Description 0 Benefit not available or waived coverage 1 Single coverage 2 Husband and Wife (or Employee plus 1) 3 Parent and Child 4 Parent and Children 5 Family Employee Group ID DIRECTORIES > EMPLOYEE GROUP ID Use the EMPLOYEE GROUP ID directory to maintain a directory of Group ID codes and descriptions as defined by your actuarial service. The codes you establish will be used on the EMPLOYEE MASTER/GENERAL tab. To enter a Group ID code, click the Add button. 1. Enter a Group ID code Enter a user-defined code to identify an employee group (up to four characters) for actuarial reporting. 2. Enter a Description of the Group ID as defined by your actuarial service (up to 30 characters). 3. Click the Save button. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 3
Group ID examples provided by Conrad Siegel Actuaries are listed below: Group ID TU Adm NPU NPN PTB PTN Employee Classification Teachers Union Administrators Non-Professional Union Non-Professional Nonunion Part Time Benefits Part Time No Benefits Other Explain - Other 2 Explain - Other 3 Explain - EMPLOYEE MASTER EMPL > EMPLOYEE MASTER/GENERAL TAB NOTE: All fields listed below are required for both Active and Retiree reporting. SS No- Social Security Number or ID a unique number used to identify an employee. Employee Name- Last Name, First Name Birth Date- Month, day, and year an individual was born. Gender - M=Male or F=Female Group ID- Select a Group ID for GASB 45 actuarial reporting, as established in the EMPLOYEE GROUP ID directory. A mass update process has been created to assist with populating this field. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 4
Mass Update Group ID Codes EMPL > MASS UPDATE GROUP ID CODES This option updates the Group ID on the Employee Master/General tab for all employees whose records contain the specified Class Code(s). 1. Group ID - Select the Group ID established in the EMPLOYEE GROUP ID directory to identify the group for actuarial reporting required by GASB 45. 2. Class Codes - Select a Class Code or multiple Classes to indicate the class(s) of employees for which the Group ID will be populated. 3. All Employees - By default this check box option is selected to indicate that the process will be performed for all employees meeting the specified selection criteria. Remove the checkmark to enable the Employee tab on which you can select up to 20 specific employees. 4. Generate Report - By default this check box option is selected to indicate that the Update Employee Group ID Codes Listing will be generated. 5. Click Run Now to perform the process. When the process is complete, a message displays: "Mass Update Employee Group ID Codes is complete." and includes the number of employee records that were updated by the process. If errors occur during the MASS UPDATE EMPLOYEE GROUP ID CODES process, an exceptions report is automatically generated. The report lists all employees included in the process selection criteria who do not have an EMPLOYEE MASTER/PERSONNEL record. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 5
Personnel Tab EMPL > EMPLOYEE MASTER/PERSONNEL TAB Hire Date (Active and Retirees) Enter the date the employee was hired. Ethnicity- (Active and Retirees) Select the employee's ethnicity code as defined by PDE. PSERS Years - (Active Only) Enter the number of years of service with PSERS or use the IMPORT PSERS YEARS process to populate this field. NOTE: You can contact your PSERS Employer Service Center representative to request the Service Report, which contains information regarding employees' years of service for PSERS. EMPL > IMPORT PSERS YEARS When you perform this process, employee years of service data is loaded into the PSERS YEARS field from an import file. 1. Select the letter corresponding to the spreadsheet column that contains employees' social security numbers. 2. Select the letter corresponding to the spreadsheet column that contains the numbers of employees' years of service for PSERS. 3. Import File - Specify the path and filename of the spreadsheet you want to Import. NOTE: Fox Pro applications do not support Excel 2007.xlsx file types or.xls files saved in Excel 2007 or newer versions. Save file as a Microsoft Excel 5.0/95 Workbook (*.xls). Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 6
INSURANCE PARAMETERS Insurance Plans INS > INSURANCE PARAMETERS > INSURANCE PLANS For each Insurance Plan select the Actuary Plan code associated with the selected Insurance Plan. Click the drop-down box to see the Actuary Plan codes defined in the ACTUARY PLAN DIRECTORY. Insurance Types INSURANCE PARAMETERS > INSURANCE TYPES For each Insurance Type select the Tier code associated with the selected Insurance Type. Click the drop-down box to see the Tier code defined in the INSURANCE TIERS DIRECTORY. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 7
GASB 45 REPORTING - RETIREES ONLY Employee Master/Personnel Tab EMPL > EMPLOYEE MASTER/PERSONNEL TAB Exit Date - Enter the date an employee ended employment. Retired this checkbox displays after an Exit Date has been entered. Select this checkbox ONLY if the employee is retired and receiving Employer or Self-Pay Insurance benefits. NOTE: This is a key field that determines if a Retiree displays on the GASB 45 Retiree report. Self-Pay Insurances Directory DIRECTORIES > SELF-PAY INSURANCES The code(s) you establish will be used in the Self-paid field on the EMPLOYEE INSURANCE INFORMATION screen to process insurances as self-paid rather than as employer-paid. Select the Retirees checkbox on the Self-Pay Insurance code(s) established to report the Retiree monthly contributions on the GASB 45 DEMOGRAPHIC DATA RETIREES. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 8
Relationship Directory DIRECTORIES > RELATIONSHIPS Select the Spouse checkbox if the spouse is covered by any benefits in relation to GASB 45 reporting for Retirees. The spouse information is then listed on the GASB 45 DEMOGRAPHIC DATA-RETIREES report/file. REPORTING LIFE INSURANCE FOR RETIREES Insurance Parameters/Insurance Plans INS > INSURANCE PARAMETERS > INSURANCE PLANS Select the GTL Plan checkbox to designate the Insurance Plan as a Group Term Life Plan. This option must be selected for Retirees' Life Insurance amount to generate on the GASB 45 Demographic Report - Retiree. Employee Insurance Information/Insurances INS > EMPLOYEE INSURANCE INFORMATION Self-Pay - Select the appropriate Self-Pay code established in the SELF-PAY INSURANCES DIRECTORY. A code selected in this field defines the insurance record as self-paid rather than as Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 9
employer-paid. A Self-Pay code is selected to list the Retiree contribution on the report. The Default cost is reported unless an Override Cost is entered. Coverage Amount - Enter the coverage amount this employee receives for the specified plan/type. The Coverage Amount entered here will be listed as the Life Insurance Amount on the GASB 45 Retiree report/file. DEPENDENTS INS > EMPLOYEE INSURANCE INFORMATION/DEPENDENTS Only if a Spouse of a retiree is covered by any Insurance benefit in relation to GASB 45 reporting the following Dependent fields are required. Dependent - Enter the dependent's full name (up to 25 characters). Gender - Select 'F' for female or 'M' for male. Relationship - Select a code to identify the relationship of the dependent to the employee. The relationship description displays. For this dependent to show on the GASB 45 DEMOGRAPHIC- RETIREE report/file the Spouse checkbox must be selected in the RELATIONSHIP DIRECTORY. Birth Date - Enter the dependent's date of birth. The dependent age in years and months displays. NOTE: Only the Spouse Gender and Birth Date are displayed on the GASB 45 DEMOGRAPHIC- RETIREE report. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 10
GENERATING GASB 45 REPORTS/FILES INS > GASB 45 DEMOGRAPHIC FILES ACTIVE EMPLOYEES OR RETIREES Select EITHER: Demographic Data-Active Employees OR Demographic Data-Retirees: to determine which employees/retirees are included in the demographic report/file for submission. You may repeat this process, selecting the alternate option, to generate all needed reports/files. If you select Active Employees, only those active employees with at least one active EMPLOYEE INSURANCE record will be included in the generated file. SSN/ID Selection - Select Social Security number, identification number, or blank to indicate which should be included in the file. Filename - Enter a filename. Directory - Use the ellipsis button [...] to identify the directory where you would like the data file to be stored. Leave blank to save the file to your CSIU User directory. Print Report - Select this checkbox to print the GASB 45 Demographic Data Report. Review the report to verify data in the file is correct. Leave blank to generate the submission file, only. Output Type - Select an option to generate the file as an Excel spreadsheet or as a Text file. If you select the Text File option, the Comma Delimited, Tab Delimited, and Fixed Length format options become available. Select the appropriate format of the text file. After all selection criteria and output parameters are established, click Run Now to generate the submission file and report. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 11
Annual Salary- is defaulted from the SALARY > EMPLOYEE SALARY HISTORY RECORD where the contract date is 07/01 for the fiscal year; otherwise, it is selected from the Annual Salary field on the PAYROLL > EMPLOYEE MASTER/WAGE INFO tab. The above highlighted fields are additional fields required for Retirees only. The final step is to complete the Demographic Data Key provided by your Actuarial provider. The example listed below was provided by Conrad Siegel Actuaries. Revised: 02/21/2013 2013 Central Susquehanna Intermediate Unit, USA Page 12
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