NPO-Accounting/payroll-import
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Add prototype ACH debit transactions

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Also rearranged transaction functions to have the entry template a the top for
readability. Added helpers for totalling.
This commit is contained in:
Ben Sturmfels 2024-03-15 12:17:14 +11:00
parent 85ce83f0b6
commit dc5692c718
Signed by: bsturmfels
GPG key ID: 023C05E2C9C068F0
3 changed files with 221 additions and 128 deletions
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39
src/core.clj
View file

@ -21,6 +21,8 @@
:default 0M]
[nil "--pay-receipt-no REFERENCE" "Payroll receipt number, eg. \"rt:111/222\""
:default "TODO-PAY-RECEIPT"]
[nil "--pay-invoice-no REFERENCE" "Payroll invoice number, eg. \"rt:111/222\""
:default "TODO-PAY-INVOICE"]
[nil "--fees-receipt-no REFERENCE" "Paychex fees receipt number, eg. \"rt:111/222\""
:default "TODO-FEES-RECEIPT"]
[nil "--fees-invoice-no REFERENCE" "Paychex fees invoice number, eg. \"rt:111/222\""
@ -44,7 +46,7 @@
(defn -main [& args]
(let [{:keys [options errors summary]} (parse-opts args cli-options)
{:keys [date period pay-receipt-no total-fees fees-receipt-no fees-invoice-no retirement-receipt-no retirement-invoice-no project]} options]
{:keys [date period pay-receipt-no pay-invoice-no total-fees fees-receipt-no fees-invoice-no retirement-receipt-no retirement-invoice-no project]} options]
(when (:help options)
(println summary)
(System/exit 0))
@ -54,10 +56,13 @@
(str/join \newline errors)))
(System/exit 1))
(let [data (import/read-csv (:csv options))
imported (concat (import/payroll date period pay-receipt-no project data)
;; TODO: Renamed receipt meta to invoice
imported (concat (import/net-pay date period pay-receipt-no project data)
(import/individual-taxes date period pay-receipt-no retirement-invoice-no project data)
(import/employer-taxes date period pay-receipt-no project data)
(import/payroll-fees date period fees-receipt-no fees-invoice-no total-fees project data)
(import/net-pay-ach-debit date period pay-receipt-no pay-invoice-no {} data)
(import/taxes-ach-debit date period pay-receipt-no pay-invoice-no {} data)
(import/fees date period fees-receipt-no fees-invoice-no total-fees project data)
(import/retirement date period retirement-receipt-no retirement-invoice-no data))
unmatched (unmatched-employees data project)]
(when-not (empty? unmatched)
@ -77,29 +82,19 @@
;; These examples are not included with the code for privacy reasons.
(require '[examples])
(def data (import/read-csv "/home/ben/Downloads/2023-12-27_Pay-Item-Details_2023-12-2.csv"))
(def data (import/read-csv "/home/ben/Downloads/2024-01-29_Pay-Item-Details_2024-01.csv"))
(def imported
(concat (import/payroll "2023-12-29" "December 2023" "rt:19462/674660" {"Sharp-Sage-A" "Outreachy"} data)
(import/individual-taxes "2023-12-29" "December 2023" "rt:19462/674660" "rt:19403/675431" {"Sharp-Sage-A" "Outreachy"} data)
(import/employer-taxes "2023-12-29" "December 2023" "rt:19462/674660" {"Sharp-Sage-A" "Outreachy"} data)
(import/payroll-fees "2023-12-29" "December 2023" "rt:19459/675387" "rt:19459/674887" 206.50M {"Sharp-Sage-A" "Outreachy"} data)
(import/retirement "2024-01-02" "December 2023" "rt:19403/676724" "rt:19403/675431" data)))
(concat (import/net-pay "2024-01-31" "January 2024" "rt:19462/685751" {} data)
(import/individual-taxes "2024-01-31" "January 2024" "rt:19462/685751" "rt:19403/685602" {} data)
(import/employer-taxes "2024-01-31" "January 2024" "rt:19462/685751" {} data)
(import/net-pay-ach-debit "2024-01-31" "January 2024" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} data)
(import/taxes-ach-debit "2024-01-31" "January 2024" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} data)
(import/fees "2024-01-31" "January 2024" "rt:19459/675387" "rt:19459/674887" 206.50M {} data)
(import/retirement "2024-01-31" "January 2024" "rt:19403/685929" "rt:19403/685602" data)))
;; Compare hand-written transactions with imported (ignoring ordering).
(dd/pretty-print
(dd/diff
(sort-postings (parse examples/dec-2023))
(sort-postings imported)))
(def data (import/read-csv "/home/ben/Downloads/2024-01-29_Pay-Item-Details_2024-01.csv"))
(def imported
(concat (import/payroll "2024-01-31" "January 2024" "rt:19462/685751" {"Sharp-Sage-A" "Outreachy"} data)
(import/individual-taxes "2024-01-31" "January 2024" "rt:19462/685751" "rt:19403/685602" {"Sharp-Sage-A" "Outreachy"} data)
(import/employer-taxes "2024-01-31" "January 2024" "rt:19462/685751" {"Sharp-Sage-A" "Outreachy"} data)
(import/payroll-fees "2024-01-31" "January 2024" "rt:19459/675387" "rt:19459/674887" 206.50M {"Sharp-Sage-A" "Outreachy"} data)
(import/retirement "2024-01-31" "January 2024" "rt:19403/685929" "rt:19403/685602" data)))
(dd/pretty-print
(dd/diff
(sort-postings (parse examples/jan-2024))
(sort-postings (parse examples/jan-2024-with-liabilities))
(sort-postings imported)))
;; Print out text transactions

302
src/import.clj
View file

@ -65,6 +65,15 @@
(assoc m :project (get projects name))
m))
(defn total [records]
(->> records (map :amount) (reduce + 0M)))
(defn total-by-type [type records]
(->> records
(filter #(= (:type %) type))
(map :amount)
(reduce + 0M)))
(defn- split-fee
"Share a total fee into n groups allocating the remainder as evenly as possible.
(split-fee 36.02 4) => (9.01M 9.01M 9.00M 9.00M)"
@ -119,58 +128,61 @@
;;
;; (All functions return a sequence of transactions so we can concatenate them.)
(defn payroll
(defn net-pay
"Return a net pay transaction."
[date period receipt-no projects data]
(let [postings (for [[name records] (group-by :name data)]
(let [total-net-pay (->> records
(filter #(= (:type %) "Net Pay"))
(map :amount)
(reduce + 0M))
total-reimbursement (->> records
(filter #(= (:type %) "Reimbursement"))
(map :amount)
(reduce + 0M))
actual-total-net-pay (- total-net-pay total-reimbursement)]
[{:account "Expenses:Payroll:Salary"
:amount actual-total-net-pay
:currency "USD"
:meta (assoc-project projects name {:entity name})}
{:account "Assets:FR:Check2721"
:amount (- actual-total-net-pay)
:currency "USD"
:meta {:entity name}}
{:account "Expenses:Hosting"
:amount total-reimbursement
:currency "USD"
:meta (assoc-project projects name {:entity name :payroll-type "US:Reimbursement"})}
{:account "Assets:FR:Check2721"
:amount (- total-reimbursement)
:currency "USD"
:meta (assoc-project projects name {:entity name :tax-implication "Reimbursement"})}]))]
[{:date date :desc (format "Monthly Payroll - %s - Net Pay" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "W2"
:payroll-type "US:General"}
:postings (apply concat postings)}]))
(let [template {:date date :desc (format "Monthly Payroll - %s - Net Pay" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:invoice receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "W2"
:payroll-type "US:General"}
:postings []}
postings (flatten
(for [[name records] (group-by :name data)]
(let [total-net-pay (total-by-type "Net Pay" records)
total-reimbursement (total-by-type "Reimbursement" records)
actual-total-net-pay (- total-net-pay total-reimbursement)]
[{:account "Expenses:Payroll:Salary"
:amount actual-total-net-pay
:currency "USD"
:meta (assoc-project projects name {:entity name})}
{:account "Liabilities:Payable:Accounts"
:amount (- actual-total-net-pay)
:currency "USD"
:meta {:entity name}}
{:account "Expenses:Hosting"
:amount total-reimbursement
:currency "USD"
:meta (assoc-project projects name {:entity name :payroll-type "US:Reimbursement"})}
{:account "Liabilities:Payable:Accounts"
:amount (- total-reimbursement)
:currency "USD"
:meta (assoc-project projects name {:entity name :tax-implication "Reimbursement"})}])))]
[(assoc template :postings postings)]))
(defn individual-taxes
"Return a transaction of expenses/witholding for each employee."
[date period receipt-no invoice-no projects data]
(for [[name records] (group-by :name data)]
(let [retirement-lines (filter #(= (:type %) "Retirement") records)
(let [template {:date date :desc (format "Monthly Payroll - %s - TAXES - %s" period name)
:meta (assoc-project
projects name
{:project "Conservancy"
:program "Conservancy:Payroll"
:entity name
:invoice receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"})
:postings []}
retirement-lines (filter #(= (:type %) "Retirement") records)
witholding-lines (filter #(= (:type %) "Withholding") records)
;; We add these extra disability insurance/asset postings for NY only
;; as discussed in beancount/doc/Payroll.md.
insurance-lines (filter (fn [{:keys [category type]}]
(and (= type "Withholding")
(str/starts-with? category "NY Disability"))) records)
total-retirement (->> retirement-lines
(map :amount)
(reduce + 0M))
total-retirement (total retirement-lines)
retirement-postings (for [{:keys [category amount]} retirement-lines]
(if (= category "403b ER match")
{:account "Expenses:Payroll:Salary"
@ -192,8 +204,8 @@
:amount amount
:currency "USD"
:meta {:payroll-type (cat->payroll-type category)}})
withholding-asset-postings [{:account "Assets:FR:Check2721"
:amount (- (reduce + 0M (map :amount witholding-lines)))
withholding-asset-postings [{:account "Liabilities:Payable:Accounts"
:amount (- (total witholding-lines))
:currency "USD"
:meta {:tax-implication "W2"}}]
insurance-postings (for [{:keys [category amount]} insurance-lines]
@ -201,27 +213,30 @@
:amount (- amount)
:currency "USD"
:meta {:payroll-type (cat->payroll-type category)}})
insurance-asset-postings [{:account "Assets:FR:Check2721"
:amount (reduce + 0M (map :amount insurance-lines))
:currency "USD"}]]
{:date date :desc (format "Monthly Payroll - %s - TAXES - %s" period name)
:meta (assoc-project projects name {:project "Conservancy"
:program "Conservancy:Payroll"
:entity name
:receipt receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"})
:postings (concat
retirement-postings
liability-postings
withholding-postings
withholding-asset-postings
insurance-postings
insurance-asset-postings)})))
insurance-asset-postings [{:account "Liabilities:Payable:Accounts"
:amount (total insurance-lines)
:currency "USD"}]
all-postings (concat
retirement-postings
liability-postings
withholding-postings
withholding-asset-postings
insurance-postings
insurance-asset-postings)]
(assoc template :postings all-postings))))
;; TODO: Rename data to records?
(defn employer-taxes
"Return an employer taxes transaction."
[date period receipt-no projects data]
(let [liability-lines (filter (fn [{:keys [category type]}]
(let [template {:date date :desc (format "Monthly Payroll - %s - TAXES - Employer" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:invoice receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings []}
liability-lines (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(not (str/includes? category "Unemploy")))) data)
liability-postings (for [{:keys [amount name category]} liability-lines]
@ -230,11 +245,13 @@
:currency "USD"
;; Use eg. "US:Medicare", not "US:Tax:Medicare" as
;; in individual-taxes as confirmed by Rosanne.
:meta (assoc-project projects
name
{:entity name
:payroll-type (str/replace (cat->payroll-type category) "Tax:" "")})})
total-liabilities (->> liability-postings (map :amount) (reduce + 0M))
:meta (assoc-project
projects
name
{:entity name
:payroll-type (str/replace (cat->payroll-type category) "Tax:" "")})})
;; Can this use total liability-lines?
total-liabilities (total liability-postings)
unemploy-lines (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(str/includes? category "Unemploy"))) data)
@ -245,25 +262,30 @@
:meta (assoc-project projects
name
{:entity (first (str/split category #" "))
:memo name ; distinguishes multiple employees in one state
:memo name ; distinguishes multiple employees in one state
:payroll-type (str "US:" (cat->payroll-type category))})})
total-unemploy (->> unemploy-postings (map :amount) (reduce + 0M))
asset-postings [{:account "Assets:FR:Check2721"
;; Can this use total unemploy-lines?
total-unemploy (total unemploy-postings)
asset-postings [{:account "Liabilities:Payable:Accounts"
:amount (- (+ total-liabilities total-unemploy))
:currency "USD"
:meta {:entity "Paychex"
:tax-implication "Tax-Payment"}}]]
[{:date date :desc (format "Monthly Payroll - %s - TAXES - Employer" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings (concat liability-postings unemploy-postings asset-postings)}]))
:tax-implication "Tax-Payment"}}]
all-postings (concat liability-postings unemploy-postings asset-postings)]
[(assoc template :postings all-postings)]))
(defn payroll-fees
(defn fees
"Return a payroll fees transaction."
[date period receipt-no invoice-no total-fees projects data]
(let [employees (distinct (map :name data))
(let [template {:date date :payee "Paychex" :desc (format "Monthly Payroll - %s - Fee" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "USA-Corporation"}
:postings []}
employees (distinct (map :name data))
exact-fee-allocation (split-fee total-fees (count employees))
employee-fees (map vector employees exact-fee-allocation)
expense-postings (for [[name fee] employee-fees]
@ -273,37 +295,113 @@
:meta (assoc-project projects name {:entity name})})
asset-postings [{:account "Assets:FR:Check2721"
:amount (- total-fees)
:currency "USD"}]]
[{:date date :payee "Paychex" :desc (format "Monthly Payroll - %s - Fee" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "USA-Corporation"}
:postings (concat expense-postings asset-postings)}]))
:currency "USD"}]
all-postings (concat expense-postings asset-postings)]
[(assoc template :postings all-postings)]))
(defn retirement
"Return a retirement transaction."
[date period receipt-no invoice-no data]
(let [liability-postings (for [[name records] (group-by :name data)]
(let [total-retirement (->> records
(filter #(= (:type %) "Retirement"))
(map :amount)
(reduce + 0M))]
{:account "Liabilities:Payable:Accounts",
:amount total-retirement,
:currency "USD",
(let [template {:date date :desc (format "ASCENSUS TRUST RET PLAN - ACH DEBIT - Vanguard 403(b) - %s" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "Retirement-Pretax"
:invoice invoice-no}
:postings []}
liability-postings (for [[name records] (group-by :name data)]
(let [total-retirement (total-by-type "Retirement" records)]
{:account "Liabilities:Payable:Accounts"
:amount total-retirement
:currency "USD"
:meta {:entity name}}))
total-liabilities (->> liability-postings (map :amount) (reduce + 0M))
total-liabilities (total liability-postings)
asset-postings [{:account "Assets:FR:Check1345"
:amount (- total-liabilities)
:currency "USD"}]]
[{:date date :desc (format "ASCENSUS TRUST RET PLAN - ACH DEBIT - Vanguard 403(b) - %s" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "Retirement-Pretax"
:invoice invoice-no}
:postings (concat liability-postings asset-postings)}]))
:currency "USD"}]
all-postings (concat liability-postings asset-postings)]
[(assoc template :postings all-postings)]))
(defn net-pay-ach-debit
;; TODO: Docstring
"Return a net pay transaction."
[date period receipt-no invoice-no projects data]
(let [template {:date date :desc (format "Monthly Payroll - %s - Net Pay - ACH debit" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "W2"
:payroll-type "US:General"}
:postings []}
employee-postings (flatten
(for [[name records] (group-by :name data)]
(let [net-pay (total-by-type "Net Pay" records)
reimbursements (total-by-type "Reimbursement" records)]
[{:account "Liabilities:Payable:Accounts"
:amount (- net-pay reimbursements)
:currency "USD"
:meta (assoc-project projects name {:entity name})}
{:account "Liabilities:Payable:Accounts"
:amount reimbursements
:currency "USD"
:meta (assoc-project projects name {:entity name})}])))
total-net-pay (total-by-type "Net Pay" data)
total-reimbursements (total-by-type "Reimbursement" data)
total-net-pay-posting {:account "Assets:FR:Check2721"
:amount (- (- total-net-pay total-reimbursements))
:currency "USD"
:meta {:entity "Paychex" :tax-implication "W2"}}
total-reimbursements-posting {:account "Assets:FR:Check2721"
:amount (- total-reimbursements)
:currency "USD"
:meta {:entity "Paychex" :tax-implication "Reimbursement"}}
all-postings (concat employee-postings [total-net-pay-posting total-reimbursements-posting])]
[(assoc template :postings all-postings)]))
(defn taxes-ach-debit
;; TODO: Docstring
"Return an employer taxes transaction."
[date period receipt-no invoice-no projects data]
(let [template {:date date :desc (format "Monthly Payroll - %s - TAXES - ACH debit" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:receipt receipt-no
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings []}
liability-lines (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(not (str/includes? category "Unemploy")))) data)
total-liabilities (total liability-lines)
unemploy-lines (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(str/includes? category "Unemploy"))) data)
total-unemploy (total unemploy-lines)
liability-postings [{:account "Liabilities:Payable:Accounts"
:amount (+ total-liabilities total-unemploy)
:currency "USD"
:meta {:entity "Paychex"}}]
withholding-liability-postings (flatten
(for [[name records] (group-by :name data)]
(let [witholding-lines (filter #(= (:type %) "Withholding") records)
insurance-lines (filter (fn [{:keys [category type]}]
(and (= type "Withholding")
(str/starts-with? category "NY Disability"))) records)]
[{:account "Liabilities:Payable:Accounts"
:amount (total witholding-lines)
:currency "USD"
:meta (assoc-project projects name {:entity name})}
{:account "Liabilities:Payable:Accounts"
:amount (- (total insurance-lines))
:currency "USD"
:meta (assoc-project projects name {:entity name})}])))
asset-postings [{:account "Assets:FR:Check2721"
:amount (- (+ total-liabilities total-unemploy (total withholding-liability-postings)))
:currency "USD"
:meta {:entity "Paychex" :tax-implication "Tax-Payment"}}]
all-postings (concat withholding-liability-postings liability-postings asset-postings)]
[(assoc template :postings all-postings)]))

8
test/import_test.clj
View file

@ -7,9 +7,9 @@
[clojure.string :as str]
[clojure.test :as t :refer [deftest is]]))
(deftest payroll
(deftest net-pay
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/payroll "DATE" "PERIOD" "TODO-PAY-RECEIPT" {} data)
actual (import/net-pay "DATE" "PERIOD" "TODO-PAY-RECEIPT" {} data)
expected '[{:date "DATE"
:desc "Monthly Payroll - PERIOD - Net Pay"
:meta
@ -221,9 +221,9 @@
:meta {:entity "Paychex" :tax-implication "Tax-Payment"}})}]]
(is (= actual expected))))
(deftest payroll-fees
(deftest fees
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/payroll-fees "DATE" "PERIOD" "TODO-FEES-RECEIPT" "TODO-FEES-INVOICE" 206.51 {} data)
actual (import/fees "DATE" "PERIOD" "TODO-FEES-RECEIPT" "TODO-FEES-INVOICE" 206.51 {} data)
expected '[{:date "DATE"
:payee "Paychex"
:desc "Monthly Payroll - PERIOD - Fee"