Under Enrolled Student Account Codes Used in Error

Student employees must be enrolled appropriately in order to be exempted from retirement and Medicare withholding taxes. There are three steps that occur prior to the start of each payroll:

1. Enrollment information is confirmed with the student system
2. Flags to indicate that retirement and Medicare should be withheld are updated for those students identified as being under enrolled
3. The account code segment of the chartfield is updated for under enrolled students from
   1. 60131 to 60135
   2. 60155 to 60156 (Work Study)

During biweekly pay period 22 (pay end date October 10th) and pay period 23 (pay end date October 24), the third step erroneously updated the account codes for student employees even when the student had been identified as enrolled. Student pay and retirement contributions were not affected. The issue was caught and corrected prior to the processing for pay period 24 (pay end date November 7).

The Controller’s Office is centrally creating journal entries that will update the payroll expenses to the appropriate account code of 60131 or 60155.  The journal entries will be separated by the pay period end date as well as business unit (UNIV, OSP and Health Systems) and will be processed no later than Tuesday, November 17. The journal entries will also correct the benefit allocations that were associated with the 60135 and 60156 accounts.

 The journal entries will be reflected only in the General Ledger.  The Review Actuals page in the HR system and HR specific reports will not reflect the corrections. 

The Controller’s Office will provide access to the details upon request to chartfield-request@osu.edu.