INDIANAPOLIS PAYROLL OFFICE

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1 PAY AND LEAVE AUDITS Defense Finance and Accounting Service INDIANAPOLIS PAYROLL OFFICE Integrity - Service - Innovation Integrity - Service - Innovation

2 PAY AND LEAVE AUDITS Pay audits Responsibilities Documentation required Audit Spreadsheets Sample audits Leave audits Responsibilities Documentation required Differences in the DCPS Master Leave History and the employees LES. Audit Spreadsheets 5/18/2018 Integrity - Service - Innovation 2

3 PAY AUDIT RESPONSIBILITIES CSR Conducts all online audits Past 26 pay periods Past 65 pay periods for overseas employees who receive a Living Quarters Allowance. DCPS master employee record (MER), leave, time, and pay histories. Certified Timecards (if applicable) HR Provides the Payroll Office (PRO) with offline SF50s (after interfacing the transaction) and when requested by the PRO. Provides CSR with SF50 for pay audits 5/18/2018 Integrity - Service - Innovation 3

4 PAY AUDIT RESPONSIBILITIES PRO Conducts all offline audits using the DCPS repository. Reconcile the payroll account with SF50 s from interfaced actions & certified corrected timecards. Please note The PRO is not responsible for online audits. 5/18/2018 Integrity - Service - Innovation 4

5 PAY AUDIT- ONLINE Determine what the audit will be covering Regular pay, premiums etc. Determine what was paid Master Pay History shows each pay period and includes regular pay and premium pays. Determine what should be paid Reference Pay Rates and Appointments screen. (Compare to SF50s if applicable) Reference certified corrected timecards Verify if employee was correctly paid, if debt is valid or if corrections are required to either timecards or Master Employee Record. Verify Employee is not on T&A invalid transaction report. This applies to both Timecard corrections and Pay adjustments 5/18/2018 Integrity - Service - Innovation 5

6 DCPS MAIN MENU - CSR Accessing the Master Employee Record (MER) Select On-Line Inquiries Menu 5/18/2018 Integrity - Service - Innovation 6

7 ON-LINE INQUIRIES MENU - CSR Select Master Employee 5/18/2018 Integrity - Service - Innovation 7

8 MASTER EMPLOYEE INQUIRY - CSR Enter SSN and select Pay Rates and Appointment 5/18/2018 Integrity - Service - Innovation 8

9 MASTER EMPLOYEE RECORD (MER) Pay Rates and Appointments Screen DCPS User Manual beginning at D7-86 5/18/2018 Integrity - Service - Innovation 9

10 MASTER EMPLOYEE RECORD (MER) Key Fields GR/UNGR Graded or ungraded employee FLSA- Exempt or non-exempt (E or N) PP/SER/TTL- Pay plan, GS etc. and series Hourly/ Annual- Hourly rate and salary SCH/CLSM RT Teachers, daily doctors rate Pay Basis- PA: per annum, PH: per hour etc. T38 IDC employees who fall under Title 38 Retire Code & IDC- CSRS, FERS (K, KF, C etc.) SCH Work schedule type (full time, intermittent) PCA- Part time career act code for FEHB premium proration. Bi-Weekly hours- Must match work schedule PRD- Pay rate determinant 5/18/2018 Integrity - Service - Innovation 10

11 MASTER EMPLOYEE RECORD (MER) Sup DT Effect- Perm or temp record Date action is effective NOAC- numerical code for Nature of Action Employee type code- determines employee type Regular, teacher, firefighter etc. STA CD/NTE- Active, LWOP, Inactive etc. NTE- for actions with a Not to exceed Retained pay- for those on retained pay T.POS. Code- details for temporary appointments 5/18/2018 Integrity - Service - Innovation 11

12 MASTER EMPLOYEE RECORD (MER) ACT/ORG -activity and Organization EOD DT Entrance on Duty date (current agency) SCD Leave- Service computation leave date DT Last- date of last increase PROB/TRI- For temporary appointments State Residence State employee lives SPL/FF/EMT Used for leave indicators, to raise Aggregate limits for deployed civilians and indicate Firefighter and EMT categories. 5/18/2018 Integrity - Service - Innovation 12

13 MASTER EMPLOYEE RECORD (MER) Page 2 (Press F10) 5/18/2018 Integrity - Service - Innovation 13

14 MASTER EMPLOYEE RECORD (MER) GLO- Geolocation of duty station DCPS manual H5-2 for list Locality % and Locality payment- locality data Pay table number- for employees on special Pay tables Env 10/2 Rate Environmental/Hazard pay rate T38 Prem- Used mostly by VA and some Army for Title 38 employees 5/18/2018 Integrity - Service - Innovation 14

15 MASTER EMPLOYEE RECORD (MER) Annuitant Indicator- Indicates if employee is rehired annuitant Annuity & Offset amounts to determine correct pay for rehired annuitants SEP CD- for separated employees T/R Status CD- indicates TSP or ROTH eligibility and if elected contributions Reserve CAT- shows if employee is a reservist DCPS manual G-256 Y does not mean yes 5/18/2018 Integrity - Service - Innovation 15

16 MASTER EMPLOYEE RECORD (MER) Oldest online date 5/18/2018 Integrity - Service - Innovation 16

17 PAY AUDIT RETROACTIVE ADJUSTMENTS Understanding the Master Pay History screens in DCPS is key to understanding online audits and retroactive adjustments. Prior adjustment dates ( ADJ DT EFF) Actually paid in that current pay period Retroactive earnings show below current pay period Later adjustment dates (ADJ DT EFF) Was not paid in that current pay period Retroactive earnings were actually paid in pay period with the adjustment date 5/18/2018 Integrity - Service - Innovation 17

18 PAY AUDIT RETROACTIVE ADJUSTMENTS Retro paying in current pay period. Online adjustments. 5/18/2018 Integrity - Service - Innovation 18

19 PAY AUDIT RETROACTIVE ADJUSTMENTS Retro date shows in left column, ADJ DT EFF. 5/18/2018 Integrity - Service - Innovation 19

20 PAY AUDIT RETROACTIVE ADJUSTMENTS In the pay period retro was due, you see the future date 5/18/2018 Integrity - Service - Innovation 20

21 PAY AUDIT RETROACTIVE ADJUSTMENTS Employee s LES statement: Retroactive earnings listed. 5/18/2018 Integrity - Service - Innovation 21

22 PAY AUDIT RETROACTIVE ADJUSTMENTS Offline pay periods being paid in current pay period. 5/18/2018 Integrity - Service - Innovation 22

23 PAY AUDIT SPREADSHEET An example of a pay audit spreadsheet. Available on APAN 5/18/2018 Integrity - Service - Innovation 23

24 PAY AUDIT SPREADSHEET Includes columns for hourly rate, hours, was paid, should be paid and difference 5/18/2018 Integrity - Service - Innovation 24

25 PAY AUDIT CALCULATIONS Type of Employee may determine calculation Exempt or Non-Exempt, GS or WG etc. General Schedule (GS) Exempt employees overtime hourly rate is the hourly rate of the basic pay multiplied by 1.5 (Capped at GS 10 step 1 basic rate of pay) the employee s hourly rate of basic pay Rates can be found on OPM s website under Policy - Salaries & Wages link. Wage Grade (WG) (Non Exempt unless OCONUS then Exempt) Exempt employees stay at the 1.5 rate for OT Overseas employees are ALWAYS exempt. (FLSA only covers employees located stateside) 5/18/2018 Integrity - Service - Innovation 25

26 PAY AUDIT CALCULATIONS (GS) Annual Salary / 2087 = Hourly Rate Hourly Rate *.10 = Night Differential Hourly Rate * 1.5 = Overtime Rate Set at 10 step 1 rate for area where employee is located. Employee s hourly rate (if their hourly salary exceeds the 10 Step 1 Rate.) Changes if employee is Non-Exempt with Premiums Hourly Rate *.25 = Saturday/Sunday Premium Hourly Rate * 100% = Holiday Pay 5/18/2018 Integrity - Service - Innovation 26

27 LINKS DoD FMR Vol 8 DCPS manual: Section H, chapter 8 beginning on page 34 (H8-34) Pay Calculations FLSA Overtime calculation Salary and Wages 5/18/2018 Integrity - Service - Innovation 27

28 PAY AUDIT CALCULATIONS (WG) Hourly Rate in DCPS Hourly Rate *.075 = 2 nd Shift Differential Hourly Rate *.10 = 3 rd Shift Differential (Hourly + Shift Differential )* other Premium pays % = Hourly Premium Rate Includes Sunday Premium and Holiday Premium (Hourly Salary + Shift Differential) *.25 = Sunday Premium Hourly Base Salary (includes Premiums) / Total hours worked in pay period = Hourly Premium Rate (Total hours worked is base hours plus OT) 5/18/2018 Integrity - Service - Innovation 28

29 Gross to Net Pay codes begin with R, E, F, N, O, P, Z RA, ND, OT etc. Deduction codes begin with: J, W, X JR, WD, XV etc. Employer paid codes: U UD, UJ etc. Subject to V VD, VI etc. 5/18/2018 Integrity - Service - Innovation 29

30 Gross to Net Pay history Deductions Subject to Employer paid Deductions 5/18/2018 Integrity - Service - Innovation 30

31 Gross to Net Calculate net pay Subtract deduction codes from pay codes 5/18/2018 Integrity - Service - Innovation 31

32 Online Pay Audits Employee says: I didn t get my raise/promotion There is no retro in my check I didn t get paid my overtime Things to check before an audit Check LES, Does retroactive section show earnings? Is employee on the T&A invalid report? 5/18/2018 Integrity - Service - Innovation 32

33 EXAMPLE SALARY ISSUE MER Check Salary and effective date 5/18/2018 Integrity - Service - Innovation 33

34 EXAMPLE SALARY ISSUE SF50 Again note salary and effective date $35,712 eff. 3/8/15 5/18/2018 Integrity - Service - Innovation 34

35 EXAMPLE SALARY ISSUE DCPS shows salary of $32,888 eff. 3/8/15 SF50 shows salary of $35,712 eff. 3/8/15 The salary in DCPS and on the SF50 do not agree. If the action is online HR must process If HR already processed and action is not in DCPS, check DCPDS for error codes indicating action fell to Returns to personnel report or Invalid report If fell to Returns to personnel, HR must correct and reprocess If fell to invalid report submit a Remedy ticket with SF50 attached If action is offline submit a Remedy Ticket with SF50s under Pay Audit title 5/18/2018 Integrity - Service - Innovation 35

36 EXAMPLE SALARY ISSUE MER after correction: Salary has been updated. 5/18/2018 Integrity - Service - Innovation 36

37 EXAMPLE SALARY ISSUE Pay history showing retro money Note PPE date 5/18/2018 Integrity - Service - Innovation 37

38 EXAMPLE SALARY ISSUE Retro appears at the end of the current pay data 5/18/2018 Integrity - Service - Innovation 38

39 EXAMPLE SALARY ISSUE Audit 5/18/2018 Integrity - Service - Innovation 39

40 EXAMPLE SALARY ISSUE LES shows in the Retroactive earnings section. 5/18/2018 Integrity - Service - Innovation 40

41 FLOWCHART Is effective date offline or online? Offline HR must process action Submit Remedy ticket and attach SF50 Online Did HR process the SF50? Yes No HR should check invalid report and Returns to personnel and submit a RT Ask HR to process Recheck DCPS afterwards 5/18/2018 Integrity - Service - Innovation 41

42 TIMECARD EXAMPLE DCPS Master time History 5/18/2018 Integrity - Service - Innovation 42

43 TIMECARD EXAMPLE Paper timecard 5/18/2018 Integrity - Service - Innovation 43

44 TIMECARD EXAMPLE Paper timecard shows Overtime worked week 2 days 6 & 7 but there is no overtime on the Master Time history If this is online return to timekeeper to make corrections If offline submit a Remedy ticket to Pay Audit Offline Timecard corrections 5/18/2018 Integrity - Service - Innovation 44

45 TIMECARD EXAMPLE Pay history shows the Retro LES shows in Retroactive Earnings. 5/18/2018 Integrity - Service - Innovation 45

46 FLOWCHART- TIMECARD CORRECTIONS Are changes offline or online? Online Return to timekeeper to input corrections Work T&A invalid report to ensure retro processes Offline Ensure all required documentation is provided Submit Remedy ticket to DFAS Once ticket is completed verify retro in Pay Detail or Pay History 5/18/2018 Integrity - Service - Innovation 46

47 Pay Audits Case: Employee received a retro active promotion/pay adjustment Audit is to verify all retro was captured Items needed: DCPS Audit spreadsheet SF50s 5/18/2018 Integrity - Service - Innovation 47

48 Pay Audits A spreadsheet template is available on APAN Download for use with online audits There is a Title 5 version and Title 38 version Contains columns for Regular and premium pays Includes formulas 5/18/2018 Integrity - Service - Innovation 48

49 Pay Audits 5/18/2018 Integrity - Service - Innovation 49

50 Pay Audits Can update the dates to the year you are auditing Enter PPE date in cell A7, cells below will update automatically Formula in cell A8 5/18/2018 Integrity - Service - Innovation 50

51 Pay Audits To begin Use DCPS to fill in the Salary and Hourly rate This case salary change was eff. 12/28/14 so we want to look at pay rates and appointments that would be effective that day Take note of salary, hourly rate and grade/step 5/18/2018 Integrity - Service - Innovation 51

52 Pay Audits Next Pay rates and appointments screen: 5/18/2018 Integrity - Service - Innovation 52

53 Pay Audits Enter the salary into the spreadsheet Spreadsheet has a formula to calculate hourly rate Note sheet defaults to 80 hours bi-weekly, if you have a part time employee or employee worked less than 80 hours you will need to adjust the hours in column D Verify the hourly rates match 5/18/2018 Integrity - Service - Innovation 53

54 Pay Audits Continue until the end of the period you are auditing You can drag down salary amounts in excel instead of retyping 5/18/2018 Integrity - Service - Innovation 54

55 Pay Audits Now you need to enter the was paid amounts from the pay history On-line Inquiries Enter SSN Pay period end date 2. for Master Pay History 5/18/2018 Integrity - Service - Innovation 55

56 Pay Audits This case has RA only Enter the RA amount in the Amount Paid column 5/18/2018 Integrity - Service - Innovation 56

57 Pay Audits Continue until you are at the end of your auditing period 5/18/2018 Integrity - Service - Innovation 57

58 Pay Audits Ensure you check for retro payments while entering your was paid: Retro of $ for PPE 5/2/15 was paid in 5/16/15 5/18/2018 Integrity - Service - Innovation 58

59 Pay Audits Simplest way to add retro to add a column and enter the retro in PPE it belongs to Remember to adjust the formula in Difference owed column to account for the retro added. 5/18/2018 Integrity - Service - Innovation 59

60 Pay Audits Review the SF50s, enter the new salary information in the audit 5/18/2018 Integrity - Service - Innovation 60

61 Pay Audits Continue through all the SF50s for the time period 5/18/2018 Integrity - Service - Innovation 61

62 Pay Audits Ensure all pay periods are updated Difference column will calculate any difference due to employee or debt 5/18/2018 Integrity - Service - Innovation 62

63 Pay Audits If you find employee is owed money: Verify the SF50s given to you by HR were processed to DCPS If not have HR process the actions Work T&A invalid report (remember an invalid holds up ALL retro) If you find employee has a debt: Check debt module 5/18/2018 Integrity - Service - Innovation 63

64 Pay Audits Case Employee claims he wasn t paid enough hours Use same spreadsheet Items Needed: Pay history Certified/corrected timecards Optional Time history 5/18/2018 Integrity - Service - Innovation 64

65 Pay Audits Spreadsheet Enter data from pay history 5/18/2018 Integrity - Service - Innovation 65

66 Pay Audits PPE 12/3/11 8 hours ZF (Holiday) paid 5/18/2018 Integrity - Service - Innovation 66

67 Pay Audits Time History 5/18/2018 Integrity - Service - Innovation 67

68 Pay Audits PPE 12/31/11 - No Holiday paid 5/18/2018 Integrity - Service - Innovation 68

69 Pay Audits Certified timecards show Holiday hours worked Add to spreadsheet Difference owed will be calculated Timekeeper will need to update DCPS timecard to pay missing hours 5/18/2018 Integrity - Service - Innovation 69

70 OFFLINE PAY AUDITS What if you need an audit for offline pay periods? Submit a Remedy Ticket Attach all applicable SF50 s and/or certified timecards for the time frame requested. In Details section, explain reason for the request. Retroactive actions that fell to invalid, offline timecard changes etc. Underpayments Retroactive payments will be processed Overpayments Debt will be established and employee notified via standard notification process. 5/18/2018 Integrity - Service - Innovation 70

71 PAY AUDIT RESPONSIBILITIES Pay audit Remedy tickets 5 Pay audit Remedy categories Pay Audits Pay Audits Request Pay Audits Offline Timecard Correction Audit Pay Audits FEHB/FEGLI Audit Request Pay Audits Aggregate Audit Request Pay Audits Foreign Entitlement Audit Request Customer expectation for all pay audit tickets is 60 business days. 5/18/2018 Integrity - Service - Innovation 71

72 EXAMPLES: CALCULATIONS TAB 5/18/2018 Integrity - Service - Innovation 72

73 EXAMPLES: OVERVIEW TAB 5/18/2018 Integrity - Service - Innovation 73

74 EXAMPLES: PAY (WAS LES) TAB 5/18/2018 Integrity - Service - Innovation 74

75 Common Questions My biweekly pay doesn t equal may salary! Federal employees salary is paid at an hourly rate using 2087 divisor My OASDI didn t stop! OASDI stops when subject to tax level is reached not gross wages I didn t get my Lump sum leave paid! LSL will pay in same pay period in which separation is processed I didn t get my raise/overtime etc.! Check T&A invalid report Check retroactive section of the LES; appears at bottom of pay history 5/18/2018 Integrity - Service - Innovation 75

76 Leave Audits Leave Audits 5/18/2018 Integrity - Service - Innovation 76

77 LEAVE AUDITS Remedy ticket title Leave Audits Leave Audit - Service Comp Date Change All retroactive changes to an employees SCD date. Leave Audit Leave Audit Request All actions processed for offline pay periods which affect leave adjustments will require a leave audit. Provide documentation that pertains to the leave audit request by attaching to the Remedy ticket or faxing to Imaging. Processing timeframe expectation in Remedy is 60 business days for Leave audits. 5/18/2018 Integrity - Service - Innovation 77

78 KEY POINTS The purpose of a leave audit is to demonstrate to the employee Amount of leave that was accrued Amount of leave that should have been accrued Amount of leave due or owed Change in leave balance Online leave audits are the responsibility of the CSR. Employee s LES may not reflect current leave balances due to changes in a current pay period. a snapshot of the current balances DCPS will show true balances as it reflects the Retro process Online adjustments will be seen immediately after Retro processing. Offline corrections will require payroll office to make adjustments to the oldest leave record that is online. This adjustment will update through all pay periods to current pay period via the Retro process. 5/18/2018 Integrity - Service - Innovation 78

79 LEAVE AUDIT FOR SCD CHANGE The accrual rate is set during the leave period in which it becomes effective. It will always be the leave period following the one in which the anniversary date falls unless the anniversary date is the first day of the leave period. Attach SF 50 for NOA 882 Change in Service Computation Date to Remedy or fax to Imaging. The Remarks section of the SF-50 needs to have a typed statement stating the SCD change is retroactive back to employee s EOD date. 5/18/2018 Integrity - Service - Innovation 79

80 SF50 FOR NOA 882 SCD CHANGE 5/18/2018 Integrity - Service - Innovation 80

81 SCD CHANGE LEAVE AUDIT SPREADSHEET 5/18/2018 Integrity - Service - Innovation 81

82 SCD CHANGE LEAVE AUDIT SUMMARY PAGE 5/18/2018 Integrity - Service - Innovation 82

83 DCPS MAIN MENU - CSR Accessing the Master Leave History I (MLH) screen Select On-Line Inquiries Menu 5/18/2018 Integrity - Service - Innovation 83

84 ON-LINE INQUIRIES MENU - CSR Accessing the MLH Select History (Leave, Pay, Time, Master Employee Record) 5/18/2018 Integrity - Service - Innovation 84

85 MASTER HISTORY INQUIRY MENU-CSR Accessing the MLH Select Master Leave History 5/18/2018 Integrity - Service - Innovation 85

86 EMPLOYEE S MER MER before an SCD change. 5/18/2018 Integrity - Service - Innovation 86

87 EMPLOYEE S MER MER after SCD change 5/18/2018 Integrity - Service - Innovation 87

88 MASTER LEAVE HISTORY I MLH prior to the SCD adjustment 5/18/2018 Integrity - Service - Innovation 88

89 MASTER Leave History I MLH after SCD change in a prior pay period 5/18/2018 Integrity - Service - Innovation 89

90 MASTER Leave History I MLH after SCD change in current pay period. 5/18/2018 Integrity - Service - Innovation 90

91 SCD CHANGE LEAVE AUDIT Overview of an Offline SCD Change Leave audit SCD changed from 02/15/2012 to 01/15/2006 5/18/2018 Integrity - Service - Innovation 91

92 SCD CHANGE LEAVE AUDIT Overview of an Offline SCD Change Leave audit 5/18/2018 Integrity - Service - Innovation 92

93 SCD CHANGE LEAVE AUDIT Overview of an Offline SCD Change Leave audit 5/18/2018 Integrity - Service - Innovation 93

94 SCD CHANGE LEAVE AUDIT To add the 76 offline hours to the online record the PRO adjusts the employee s oldest online leave record. Increasing the Beginning Year Balance by 76 hours. This is accomplished using the Adjustments for Retroactive Processing screen in the DCPS Leave Menu. 5/18/2018 Integrity - Service - Innovation 94

95 SCD CHANGE LEAVE AUDIT Before change to the BEG BAL YR field. Note affected accruals and balances. 5/18/2018 Integrity - Service - Innovation 95

96 SCD CHANGE LEAVE AUDIT After change to the BEG BAL YR field. Note affected accruals and balances. 5/18/2018 Integrity - Service - Innovation 96

97 Online Leave Audit Key Points Remember, employee s LES may not reflect current leave balances due to changes in a current pay period. Online adjustments that may alter leave balance(s). Timecard corrections using or removing leave type codes. Updates to SCD (leave) in employee s Master Employee Record. Personnel actions such as NOA 473 (LWOP-Military) and 460 (LWOP-NTE). Separation actions and/or separation cancellations processed by Personnel. 5/18/2018 Integrity - Service - Innovation 97

98 DIFFERENCES IN THE MLH AND LES There is no change to the employee s LES if a previous pay period has been changed. Understanding of how the LES adjusts in the current pay period will assist with employee leave balance questions. 5/18/2018 Integrity - Service - Innovation 98

99 DIFFERENCES IN THE MLH AND LES Employee s MLH after SCD Change and employee s LES showing the correct leave balances. 5/18/2018 Integrity - Service - Innovation 99

100 ONLINE LEAVE AUDIT The following will take you through an online leave audit using an excel spreadsheet, DCPS Master Leave History, and DCPS Master Time History screens. 5/18/2018 Integrity - Service - Innovation 100

101 ONLINE LEAVE AUDIT MLH1 Starting balances are gathered from the pay period prior to the starting pay period of the audit. 5/18/2018 Integrity - Service - Innovation 101

102 ONLINE LEAVE AUDIT SPREADSHEET Establish the online period the audit is covering. Enter SCD date and determine the Leave Category for Accrual Rate information. 5/18/2018 Integrity - Service - Innovation 102

103 ONLINE LEAVE AUDIT Enter the starting leave balances in the Beginning Balance column. Leave Category 2 employees receive a 10 hour accrual in the last pay period of the year. 5/18/2018 Integrity - Service - Innovation 103

104 ONLINE LEAVE AUDIT Using MLH, note time codes used and the leave balances and accrual amount for pay period ending 01/14/ /18/2018 Integrity - Service - Innovation 104

105 ONLINE LEAVE AUDIT You can validate the usage of leave on the Master Time History 5/18/2018 Integrity - Service - Innovation 105

106 ONLINE LEAVE AUDIT Moving to the next pay period the employee has used leave which will effect the leave balances. 5/18/2018 Integrity - Service - Innovation 106

107 ONLINE LEAVE AUDIT The Leave codes as they appear on time history 5/18/2018 Integrity - Service - Innovation 107

108 ONLINE LEAVE AUDIT Enter the amount of leave used in the appropriate column. Notice the leave balances correspond to DCPS. 5/18/2018 Integrity - Service - Innovation 108

109 ONLINE LEAVE AUDIT Enter appropriate values until the last pay period of the audit. With no further changes your audit should reflect what is in DCPS. 5/18/2018 Integrity - Service - Innovation 109

110 ONLINE LEAVE AUDIT Audit spreadsheet reflects appropriate values based on the information in DCPS. 5/18/2018 Integrity - Service - Innovation 110

111 Questions QUESTIONS? Integrity - Service - Innovation