The Division manages all payroll accounting functions, including reconciliation of balance sheet accounts and reporting to various local, state, and federal agencies; interpreting and applying federal and state laws and regulations concerning withholdings and reporting; ensuring compliance with requirements of the Internal Revenue Service, Franchise State Tax Board, Social Security Administration and various other agencies; advising and training campus departmental users on payroll policies, procedures and systems. The department consists of two primary teams: the operations team oversees UCPath and payroll policies and procedures, internal controls, time keeping, and provides help desk and FAQ functionality to support customer requirements; the general ledger and systems team oversees the UCPath financial systems including the interface between systems and accurate recording and reporting of compensation and benefits costs for university and non-university stakeholders.