Staff Usage and Expenditure (SUE) report
The Staff Usage and Expenditure (SUE) report is generated as an output of a pay run. It shows the gross pay details of a school's employees in a pay period.
Two versions of the SUE report are generated in a pay cycle:
| Termination SUE report |
Available on Wednesday (day 1) |
| 1st SUE report |
Available on the Friday before pay day (day 10), from 9am. |
| Final SUE report |
Available on the Tuesday after the pay is run (day 14).
This reflects the actual pay run and forms part of the school's financial records. |
Note - Issues downloading SUE Reports using Chrome browser
Schools have been experiencing issues downloading their SUE Report if they are using Chrome as their browser. We suggest switching to a different browser to download your SUE Report.
Purpose
The first SUE report allows administrators and principals to check details and correct pay errors before each pay run. After the pay is run, the final SUE report forms part of the school's accounting records.
For a full picture of how the SUE reports are used in the fortnightly pay cycle, see Fortnightly pay.
Formats
This report can be downloaded as either a CSV file or a PDF file. These display slightly different information:
| CSV |
contains Department/Funding Detail and a totals summary. This is an easy format to check draft SUE reports using a spreadsheet program eg Excel, to identify pay errors. |
| PDF |
a printable format and forms part of the school's financial records. The PDF version has an Employee Summary, which is not in the CSV version, this can be used to see the total pay for each employee.
See Reading the report
|
For information on these file formats, see CSV and PDF file formats.
Responsibilities
Only authorised users can access this report.
The Ministry of Education strongly recommends that the person who checks the SUE reports is independent of any changes made. not be an authorised user.
For guidance around payroll controls, visit our EdPay training page
Timing
Download the report
In EdPay go to:
- EdPay > Reports > select Staff Usage and Expenditure (SUE)
- Select the end date of the period you want to view. (current period only available on day 10 and day 14)
- Click file format type (PDF or CSV) that you would like to download.
Reading the report
The SUE reports have three sections, as follows:
Employee Summary (only in PDF)
This displays the SUE data alphabetically by employee surname. The detail of an employee's gross pay is consolidated by pay code for each job. This helps you to quickly scan for amounts that stand out as being incorrect.
If you need more detail on the transactions that make up each line in the Employee Summary, refer to the Department/Funding Detail section of the report.
Department/Funding Detail
The Department/Funding Detail section uses the same data as the Employee Summary, but displays it by the funding code (eg. MoE Teachers Salaries, Bulk Grant, Other) and the department code (eg. Music, Special needs staffing, etc.) within your school that the payments are applied to. This section gives a line-by-line description of staff usage and expenditure by pay code.
Year-to-date totals summary
At the end of the report is a table showing payments from all funds for each pay period in the current financial year. The current pay period is the last row in the table.
The amount in the TOTAL column is the total amount for all pay during the pay period including termination payments and out of cycle payments. (paid on day 1 and day 3 of the pay period) In some circumstances, this may be a credit.
The adjustment summary below the year-to-date totals summary will only show detail in exceptional circumstances.
How to calculate the amount that will be deducted from your bank account
The SUE report includes any amounts paid during this pay period including termination payments and out of cycle payments.
To calculate the funds deducted from your bank account on pay day, you will need to take the total pay amount for the pay period, and subtract any amounts paid for termination and out of cycle payments during this pay period.
Total Pay minus Termination payments and out of cycle payments
= amount deducted from your bank account on day 14
This table describes some of the columns in the SUE reports.
| Column |
Description |
| Payment Type |
A payment type can be one of a number of code types, ie. salary, allowance, leave and overtime codes.
See Codes to determine what individual codes mean.
|
| Effective Dates |
The period over which the payment applies. This may be one date or a start date and end date. |
| Units Paid |
The time that is paid for. The number of units is shown, followed by H for hours (used for non-teachers) or D for days (used for teachers). |
| Rate |
The rate used to calculate the payment. This shows the rate and the basis (H for hourly, D for daily, W for weekly, A for annual). |
| Percentage |
The percentage used to calculate the pay. If no percentage is specified, it is assumed to be 100% or full-time. A percentage value shows in this column for part-time teachers or annualised employees. |
| Amount Paid |
The amount paid is the gross amount for each payment type. Also shown is the gross amount charged to the department. |
Key tasks
- Check the 1st SUE report as soon as it is available on the Friday before pay day to ensure that employees will be paid correctly in the current pay period. See Check 1st SUE report for details.
- If errors are found, correct these via an EP31 form.
- Check the final SUE report on Tuesday (day 14). See Check and file final SUE report.
- Download the PDF version of the final SUE report. A copy, signed by an approver, must be kept as part of your financial records.
Retention
It is recommended that you keep a checked and signed PDF version of final SUE reports until the year's financial audit is completed.
To meet legal requirements, SUE reports must be kept for seven years. SUE reports for the past 15 months can be downloaded from EdPay. For older versions, contact Education Payroll.
See Payroll record keeping.
Related links
Resources:
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