Additional Information on the CBR Retroactive Adjustments

March 11, 2020

FY20 CBR Retroactive Adjustments

March 11, 2020

The CBR Retroactive adjustment journals for FY20 were posted to the February 2020 accounting period.

CGA prepared two journals to adjust CBR for the July through December 2019 payroll transactions:

  • Journal CBRFY20REV reverses CBR on FY20 payroll assessed at the FY19 rates
  • Journal CBRFY20ADJ assesses CBR on FY20 payroll at the FY20 rates

Note that the FY20 CBR rates were configured in UCPath on 12/23/19. As a result, some December transactions were included in the adjustments and others were not.

Important: Only FY20 payroll transactions were included in the population to be adjusted. This fact is especially significant for the July 2019 payroll transactions as vacation taken, recorded in arrears (aka June 2019 vacation), is not included in the adjustments.

An additional excluded population is FY20 payroll transacted on earn codes that are not subject to CBR. Navigate to the following location from the Dashboard in UCPath for a list of these earn codes: Quicklinks - Payroll Configuration Codes.

As a reminder, the FY20 CBR Ratesinclude two new CBR rate groups: Employees with No Benefit Eligibility and Students. Additionally, Postdocs, in the Limited CBR rate group, are now assessed CBR. There are no FY19 reversing entries on the adjustment journals for these new rate groups, but there is an FY20 assessment.

To review and verify the CBR retroactive adjustments impacting your department, we suggest running the following reports in CalAnswers (we do recommend running both reports):

1. Report of the original payroll and CBR entries: run a CalAnswers GL Detail Report by DeptID for the period July 2019 through December 2019, and for salary and CBR account codes 50200, 51200, 53060, 53070, 53080, 53085, 53086.

  • Add the following columns: Payroll Period End Date, Payroll DOS Code, and Employee ID
  • Move the Description column to the first column position, and sort the report by this value
  • Save this report format to use for additional departments in your unit

2. Report reflecting the CBR adjustment entries: run a second CalAnswers GL Detail Report by DeptID for the February 2020 period and CBR account codes 53060, 53070, 53080, 53085, 53086.

  • Add the Source Code column as a prompt and filter by value FR
  • Move the Description column to the first column position, and sort the report by this value
  • Save this report format to use for additional departments in your unit

The first report will indicate which salary transactions (in accounts 50200 and 51200) were adjusted on the journals. Again, this would be transactions with Payroll Period End Dates that fall between 7/1/2019 and 12/31/2019 and with payroll earn codes subject to the CBR assessment.

The second report shows the reversal of CBR (assessed on FY20 payroll ONLY) as well as the assessments using the new rates.

For additional questions regarding the CBR retroactive adjustments, please contact cgahelp@berkeley.edu.