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10 commits

Author SHA1 Message Date
ea57f67f7c
Add a demo mode
Use with `--demo`.
2024-03-15 17:17:41 +11:00
11626fb3d4
Add bin/dev and bin/build entrypoints 2024-03-15 14:06:54 +11:00
da22fc9339
Add tests for ACH debit transactions 2024-03-15 13:51:04 +11:00
0a5f798aa4
Further renames from data to records 2024-03-15 13:47:35 +11:00
a1b59bc609
Fix receipt/invoice numbers 2024-03-15 13:27:16 +11:00
ebb3cefeb7
Add bin/test entrypoint to run tests
Saves having to remember the CLI flag.
2024-03-15 13:15:07 +11:00
59a15c3d6f
Rename lines/data to records, put currency on same line as amount, add docs 2024-03-15 13:14:04 +11:00
dc5692c718
Add prototype ACH debit transactions
Also rearranged transaction functions to have the entry template a the top for
readability. Added helpers for totalling.
2024-03-15 12:22:06 +11:00
85ce83f0b6
Fix indentation 2024-03-15 08:53:45 +11:00
2d65abbd58
Check the employees named with --project are in the pay run 2024-03-06 15:49:16 +11:00
10 changed files with 412 additions and 232 deletions

2
.gitignore vendored
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@ -1,4 +1,4 @@
/src/examples.clj
/private/
/.cpcache/
/target/
/.nrepl-port

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@ -4,15 +4,22 @@ The aim of this tool is to automate the monthly task of transcribing payroll CSV
information for Conservancy's 8 (currently) employees into ~ 300 lines of fairly
intricate Beancount bookkeeping data.
## Usage
Run with:
See a demo with:
java -jar import-0.0.8-standalone.jar --csv resources/example-paychex-pay-item-details.csv --date 2023-12-29 --period 'December 2023' --total-fees 206.50 --pay-receipt-no rt:19462/674660 --pay-invoice-no rt:19403/675431 --fees-receipt-no rt:19459/675387 --fees-invoice-no rt:19459/674887 --retirement-receipt-no rt:19403/676724 --retirement-invoice-no rt:19403/675431
java -jar import-x.x.x-standalone.jar --demo
Or use a reduced set of options (missing values will be replaced by "TODO" in the output):
Provide your own payroll data with:
java -jar import-0.0.8-standalone.jar --csv resources/example-paychex-pay-item-details.csv --date 2023-12-29 --period "December 2023" --total-fees 206.50
java -jar import-x.x.x-standalone.jar --csv resources/example-paychex-pay-item-details.csv --total-fees 206.50
In the above, various values such as the date, time period covered and
receipt/invoice values will be replace with "TODO" placeholders. You can
alternatively provide any/all of these explicitly:
java -jar import-x.x.x-standalone.jar --csv resources/example-paychex-pay-item-details.csv --date 2023-12-29 --period 'December 2023' --total-fees 206.50 --pay-receipt-no rt:19462/674660 --pay-invoice-no rt:19403/675431 --fees-receipt-no rt:19459/675387 --fees-invoice-no rt:19459/674887 --retirement-receipt-no rt:19403/676724 --retirement-invoice-no rt:19403/675431
You can test the output in Beancount by adding the following header entries to define the accounts:
@ -32,20 +39,22 @@ Then run Beancount with:
## Development
The project is set up for development in Emacs and CIDER-mode. Open a source
file and run `cider-jack-in`.
Run tests with:
clojure -M:test
bin/test
You can run without building using:
clojure -M -m core --csv resources/example-paychex-pay-item-details.csv --date 2023-12-29 --period "December 2023" --total-fees 206.50
bin/dev --csv resources/example-paychex-pay-item-details.csv --total-fees 206.50
The project is set up for development in Emacs and CIDER-mode. Open a source
file and run `cider-jack-in`.
## Build
To build, run:
clj -T:build uber
bin/build
This will output a JAR file like `target/import-x.x.x-standalone.jar`.

2
bin/build Executable file
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@ -0,0 +1,2 @@
#!/usr/bin/env sh
clojure -T:build uber

2
bin/dev Executable file
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@ -0,0 +1,2 @@
#!/usr/bin/env sh
clojure -M -m core "$@"

2
bin/test Executable file
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@ -0,0 +1,2 @@
#!/usr/bin/env sh
clojure -M:test "$@"

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@ -14,7 +14,9 @@
(defn uber [_]
(clean nil)
(b/copy-dir {:src-dirs ["src"]
(b/copy-dir {:src-dirs ["src" "resources"]
:target-dir class-dir})
(b/copy-dir {:src-dirs ["src" "resources"]
:target-dir class-dir})
(b/compile-clj {:basis @basis
:ns-compile '[core]

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@ -1,4 +1,4 @@
{:paths ["src" "resources"]
{:paths ["src" "resources" "private"] ;; Private is not include in the build
:deps {
org.clojure/clojure {:mvn/version "1.11.1"}
org.clojure/data.csv {:mvn/version "1.0.1"}

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@ -3,7 +3,9 @@
(ns core
"Beancount importer for Paychex Pay Item Details report."
(:require [clojure.string :as str]
(:require [clojure.java.io :as io]
[clojure.set :as set]
[clojure.string :as str]
[clojure.tools.cli :refer [parse-opts]]
[import :as import])
(:gen-class))
@ -20,6 +22,8 @@
: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\""
@ -34,11 +38,23 @@
:parse-fn #(str/split % #":")
:default {}
:assoc-fn (fn [m k [name proj]] (assoc-in m [k name] proj))]
[nil "--demo" "Produce demo output based made-up payroll data. Useful for documentation."]
["-h" "--help"]])
(defn unmatched-employees
"Identify any mismatches between employees in the pay run and --project employee allocations."
[records projects]
(set/difference (set (keys projects)) (->> records (map :name) set)))
(def demo-options
{:csv (io/resource "example-paychex-pay-item-details.csv")
:date "2024-01-01"
:period "January 2024"
:total-fees 66.67M})
(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]
options (if (:demo options) (merge options demo-options) options)]
(when (:help options)
(println summary)
(System/exit 0))
@ -47,14 +63,24 @@
(str "The following errors occurred while parsing your command:\n\n"
(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)
(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/retirement date period retirement-receipt-no retirement-invoice-no data))]
(let [{:keys [date period pay-receipt-no pay-invoice-no total-fees project]} options
{:keys [fees-receipt-no fees-invoice-no retirement-receipt-no retirement-invoice-no]} options
records (import/read-csv (:csv options))
imported (concat (import/net-pay date period pay-invoice-no project records)
(import/individual-taxes date period pay-invoice-no retirement-invoice-no project records)
(import/employer-taxes date period pay-invoice-no project records)
(import/net-pay-ach-debit date period pay-receipt-no pay-invoice-no project records)
(import/taxes-ach-debit date period pay-receipt-no pay-invoice-no project records)
(import/fees date period fees-receipt-no fees-invoice-no total-fees project records)
(import/retirement date period retirement-receipt-no retirement-invoice-no records))
unmatched (unmatched-employees records project)]
(when-not (empty? unmatched)
(println
(str "Could not find these employees in the payroll:\n\n"
(str/join ", " unmatched)))
(System/exit 1))
(doseq [i imported]
(println (import/render-transaction i))))))
(println (import/render-transaction i))))))
(comment
;; Examples to exercise the importer during development.
@ -65,29 +91,19 @@
;; 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 records (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" {} records)
(import/individual-taxes "2024-01-31" "January 2024" "rt:19462/685751" "rt:19403/685602" {} records)
(import/employer-taxes "2024-01-31" "January 2024" "rt:19462/685751" {} records)
(import/net-pay-ach-debit "2024-01-31" "January 2024" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} records)
(import/taxes-ach-debit "2024-01-31" "January 2024" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} records)
(import/fees "2024-01-31" "January 2024" "rt:19459/675387" "rt:19459/674887" 206.50M {} records)
(import/retirement "2024-01-31" "January 2024" "rt:19403/685929" "rt:19403/685602" records)))
;; 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

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@ -65,6 +65,19 @@
(assoc m :project (get projects name))
m))
(defn total
"Sum the provided records."
[records]
(->> records (map :amount) (reduce + 0M)))
(defn total-by-type
"Sum up the provided records that match this 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)"
@ -108,7 +121,7 @@
;; without realising that file existed and instead by precisely matching the
;; recent manually created payroll transactions).
;;
;; These functions take the input CSV data, pre-formatted and grouped by
;; These functions take the input CSV records, pre-formatted and grouped by
;; employee.
;;
;; The output is an intermediate data structure that can then be run through
@ -119,191 +132,249 @@
;;
;; (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)}]))
[date period invoice-no projects records]
(let [template {:date date :desc (format "Monthly Payroll - %s - Net Pay" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "W2"
:payroll-type "US:General"}
:postings []}
postings (flatten
(for [[name employee-records] (group-by :name records)]
(let [total-net-pay (total-by-type "Net Pay" employee-records)
total-reimbursement (total-by-type "Reimbursement" employee-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)
witholding-lines (filter #(= (:type %) "Withholding") records)
[date period pay-invoice-no retirement-invoice-no projects records]
(for [[name employee-records] (group-by :name 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 pay-invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"})
:postings []}
retirement-records (filter #(= (:type %) "Retirement") employee-records)
witholding-records (filter #(= (:type %) "Withholding") employee-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]}]
insurance-records (filter (fn [{:keys [category type]}]
(and (= type "Withholding")
(str/starts-with? category "NY Disability"))) records)
total-retirement (->> retirement-lines
(map :amount)
(reduce + 0M))
retirement-postings (for [{:keys [category amount]} retirement-lines]
(str/starts-with? category "NY Disability"))) employee-records)
total-retirement (total retirement-records)
retirement-postings (for [{:keys [category amount]} retirement-records]
(if (= category "403b ER match")
{:account "Expenses:Payroll:Salary"
:amount amount
:currency "USD"
:amount amount :currency "USD"
:meta {:payroll-type "US:403b:Match"
:invoice invoice-no}}
:invoice retirement-invoice-no}}
{:account "Expenses:Payroll:Salary"
:amount amount
:currency "USD"
:amount amount :currency "USD"
:meta {:payroll-type "US:403b:Employee"
:invoice invoice-no}}))
:invoice retirement-invoice-no}}))
liability-postings [{:account "Liabilities:Payable:Accounts"
:amount (- total-retirement)
:currency "USD"
:meta {:invoice invoice-no}}]
withholding-postings (for [{:keys [category amount]} witholding-lines]
:amount (- total-retirement) :currency "USD"
:meta {:invoice retirement-invoice-no}}]
withholding-postings (for [{:keys [category amount]} witholding-records]
{:account "Expenses:Payroll:Salary"
:amount amount
:currency "USD"
: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)))
:currency "USD"
withholding-asset-postings [{:account "Liabilities:Payable:Accounts"
:amount (- (total witholding-records)) :currency "USD"
:meta {:tax-implication "W2"}}]
insurance-postings (for [{:keys [category amount]} insurance-lines]
insurance-postings (for [{:keys [category amount]} insurance-records]
{:account "Expenses:Insurance"
:amount (- amount)
:currency "USD"
: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-records) :currency "USD"}]
all-postings (concat
retirement-postings
liability-postings
withholding-postings
withholding-asset-postings
insurance-postings
insurance-asset-postings)]
(assoc template :postings all-postings))))
(defn employer-taxes
"Return an employer taxes transaction."
[date period receipt-no projects data]
(let [liability-lines (filter (fn [{:keys [category type]}]
[date period invoice-no projects records]
(let [template {:date date :desc (format "Monthly Payroll - %s - TAXES - Employer" period)
:meta {:program "Conservancy:Payroll"
:project "Conservancy"
:invoice invoice-no
:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings []}
liability-records (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(not (str/includes? category "Unemploy")))) data)
liability-postings (for [{:keys [amount name category]} liability-lines]
(not (str/includes? category "Unemploy")))) records)
liability-postings (for [{:keys [amount name category]} liability-records]
{:account "Expenses:Payroll:Tax"
:amount amount
:currency "USD"
:amount amount :currency "USD"
;; Use eg. "US:Medicare", not "US:Tax:Medicare" as
;; in individual-taxes as confirmed by Rosanne.
:meta (assoc-project projects
:meta (assoc-project
projects
name
{:entity name
:payroll-type (str/replace (cat->payroll-type category) "Tax:" "")})})
total-liabilities (->> liability-postings (map :amount) (reduce + 0M))
unemploy-lines (filter (fn [{:keys [category type]}]
total-liabilities (total liability-records)
unemploy-records (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(str/includes? category "Unemploy"))) data)
unemploy-postings (for [{:keys [amount name category]} unemploy-lines]
(str/includes? category "Unemploy"))) records)
unemploy-postings (for [{:keys [amount name category]} unemploy-records]
{:account "Expenses:Payroll:Tax"
:amount amount
:currency "USD"
:amount amount :currency "USD"
:meta (assoc-project projects
name
{:entity (first (str/split category #" "))
: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"
:amount (- (+ total-liabilities total-unemploy))
:currency "USD"
name
{:entity (first (str/split category #" "))
:memo name ; distinguishes multiple employees in one state
:payroll-type (str "US:" (cat->payroll-type category))})})
total-unemploy (total unemploy-records)
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
"Return a payroll fees transaction."
[date period receipt-no invoice-no total-fees projects data]
(let [employees (distinct (map :name data))
(defn fees
"Return a transaction paying payroll fees to Paychex payroll fees transaction."
[date period receipt-no invoice-no total-fees projects records]
(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 records))
exact-fee-allocation (split-fee total-fees (count employees))
employee-fees (map vector employees exact-fee-allocation)
expense-postings (for [[name fee] employee-fees]
{:account "Expenses:Payroll:Fees"
:amount fee
:currency "USD"
:amount fee :currency "USD"
: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)}]))
:amount (- total-fees) :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",
"Return a transaction paying off retirement liabilities."
[date period receipt-no invoice-no records]
(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 employee-records] (group-by :name records)]
(let [total-retirement (total-by-type "Retirement" employee-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)}]))
:amount (- total-liabilities) :currency "USD"}]
all-postings (concat liability-postings asset-postings)]
[(assoc template :postings all-postings)]))
(defn net-pay-ach-debit
"Return a transaction paying off net pay liabilities"
[date period receipt-no invoice-no projects records]
(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 employee-records] (group-by :name records)]
(let [net-pay (total-by-type "Net Pay" employee-records)
reimbursements (total-by-type "Reimbursement" employee-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" records)
total-reimbursements (total-by-type "Reimbursement" records)
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
"Return a transaction paying off tax liabilities."
[date period receipt-no invoice-no projects records]
(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-records (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(not (str/includes? category "Unemploy")))) records)
total-liabilities (total liability-records)
unemploy-records (filter (fn [{:keys [category type]}]
(and (= type "Liability")
(str/includes? category "Unemploy"))) records)
total-unemploy (total unemploy-records)
liability-postings [{:account "Liabilities:Payable:Accounts"
:amount (+ total-liabilities total-unemploy) :currency "USD"
:meta {:entity "Paychex"}}]
withholding-liability-postings (flatten
(for [[name employee-records] (group-by :name records)]
(let [witholding-records (filter #(= (:type %) "Withholding") employee-records)
insurance-records (filter (fn [{:keys [category type]}]
(and (= type "Withholding")
(str/starts-with? category "NY Disability")))
employee-records)]
[{:account "Liabilities:Payable:Accounts"
:amount (total witholding-records) :currency "USD"
:meta (assoc-project projects name {:entity name})}
{:account "Liabilities:Payable:Accounts"
:amount (- (total insurance-records)) :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)]))

View file

@ -7,15 +7,15 @@
[clojure.string :as str]
[clojure.test :as t :refer [deftest is]]))
(deftest payroll
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/payroll "DATE" "PERIOD" "TODO-PAY-RECEIPT" {} data)
(deftest net-pay
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/net-pay "DATE" "PERIOD" "TODO-PAY-INVOICE" {} records)
expected '[{:date "DATE"
:desc "Monthly Payroll - PERIOD - Net Pay"
:meta
{:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-PAY-RECEIPT"
:invoice "TODO-PAY-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "W2"
@ -25,7 +25,7 @@
:amount 4134.49M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -4134.49M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
@ -33,7 +33,7 @@
:amount 50M
:currency "USD"
:meta {:entity "Citizen-Jack" :payroll-type "US:Reimbursement"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -50M
:currency "USD"
:meta {:entity "Citizen-Jack" :tax-implication "Reimbursement"}}
@ -41,7 +41,7 @@
:amount 4347.39M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -4347.39M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
@ -49,22 +49,22 @@
:amount 50M
:currency "USD"
:meta {:entity "Citizen-Jill" :payroll-type "US:Reimbursement"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -50M
:currency "USD"
:meta {:entity "Citizen-Jill" :tax-implication "Reimbursement"}})}]]
(is (= actual expected))))
(deftest individual-taxes
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/individual-taxes "DATE" "PERIOD" "TODO-PAY-RECEIPT" "TODO-RETIREMENT-INVOICE" {} data)
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/individual-taxes "DATE" "PERIOD" "TODO-PAY-INVOICE" "TODO-RETIREMENT-INVOICE" {} records)
expected '({:date "DATE"
:desc "Monthly Payroll - PERIOD - TAXES - Citizen-Jack"
:meta
{:project "Conservancy"
:program "Conservancy:Payroll"
:entity "Citizen-Jack"
:receipt "TODO-PAY-RECEIPT"
:invoice "TODO-PAY-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings
@ -90,18 +90,18 @@
:amount 376.28M
:currency "USD"
:meta {:payroll-type "US:Tax:SocialSecurity"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -934.50M
:currency "USD"
:meta {:tax-implication "W2"}}
{:account "Assets:FR:Check2721" :amount 0M :currency "USD"})}
{:account "Liabilities:Payable:Accounts" :amount 0M :currency "USD"})}
{:date "DATE"
:desc "Monthly Payroll - PERIOD - TAXES - Citizen-Jill"
:meta
{:project "Conservancy"
:program "Conservancy:Payroll"
:entity "Citizen-Jill"
:receipt "TODO-PAY-RECEIPT"
:invoice "TODO-PAY-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings
@ -143,22 +143,22 @@
:amount 424.52M
:currency "USD"
:meta {:payroll-type "US:Tax:SocialSecurity"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -1679.73M
:currency "USD"
:meta {:tax-implication "W2"}}
{:account "Assets:FR:Check2721" :amount 0M :currency "USD"})})]
{:account "Liabilities:Payable:Accounts" :amount 0M :currency "USD"})})]
(is (= actual expected))))
(deftest employer-taxes
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/employer-taxes "DATE" "PERIOD" "TODO-PAY-RECEIPT" {} data)
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/employer-taxes "DATE" "PERIOD" "TODO-PAY-INVOICE" {} records)
expected '[{:date "DATE"
:desc "Monthly Payroll - PERIOD - TAXES - Employer"
:meta
{:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-PAY-RECEIPT"
:invoice "TODO-PAY-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"}
:postings
@ -215,15 +215,17 @@
{:entity "OR"
:memo "Citizen-Jill"
:payroll-type "US:OR:Unemployment"}}
{:account "Assets:FR:Check2721"
{:account "Liabilities:Payable:Accounts"
:amount -988.08M
:currency "USD"
:meta {:entity "Paychex" :tax-implication "Tax-Payment"}})}]]
(is (= actual expected))))
(deftest payroll-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)
;; TODO: Add 2 x ACH credit tests
(deftest fees
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/fees "DATE" "PERIOD" "TODO-FEES-RECEIPT" "TODO-FEES-INVOICE" 206.51 {} records)
expected '[{:date "DATE"
:payee "Paychex"
:desc "Monthly Payroll - PERIOD - Fee"
@ -249,8 +251,8 @@
(is (= actual expected))))
(deftest retirement
(let [data (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/retirement "DATE" "PERIOD" "TODO-RETIREMENT-RECEIPT" "TODO-RETIREMENT-INVOICE" data)
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/retirement "DATE" "PERIOD" "TODO-RETIREMENT-RECEIPT" "TODO-RETIREMENT-INVOICE" records)
expected '[{:date "DATE"
:desc
"ASCENSUS TRUST RET PLAN - ACH DEBIT - Vanguard 403(b) - PERIOD"
@ -274,28 +276,102 @@
{:account "Assets:FR:Check1345" :amount -1820M :currency "USD"})}]]
(is (= actual expected))))
(deftest net-pay-ach-debit
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/net-pay-ach-debit "DATE" "PERIOD" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} records)
expected [{:date "DATE"
:desc "Monthly Payroll - PERIOD - Net Pay - ACH debit"
:meta {:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:invoice "TODO-PAY-INVOICE"
:payroll-type "US:General"
:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-PAY-RECEIPT"
:tax-implication "W2"}
:postings [{:account "Liabilities:Payable:Accounts"
:amount 4134.49M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Liabilities:Payable:Accounts"
:amount 50M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Liabilities:Payable:Accounts"
:amount 4347.39M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Liabilities:Payable:Accounts"
:amount 50M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Assets:FR:Check2721"
:amount -8481.88M
:currency "USD"
:meta {:entity "Paychex" :tax-implication "W2"}}
{:account "Assets:FR:Check2721"
:amount -100M
:currency "USD"
:meta {:entity "Paychex" :tax-implication "Reimbursement"}}]}]]
(is (= actual expected))))
(deftest taxes-ach-debit
(let [records (import/read-csv (clojure.java.io/resource "example-paychex-pay-item-details.csv"))
actual (import/taxes-ach-debit "DATE" "PERIOD" "TODO-PAY-RECEIPT" "TODO-PAY-INVOICE" {} records)
expected [{:date "DATE"
:desc "Monthly Payroll - PERIOD - TAXES - ACH debit"
:meta {:approval "Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:invoice "TODO-PAY-INVOICE"
:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-PAY-RECEIPT"}
:postings [{:account "Liabilities:Payable:Accounts"
:amount 934.50M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Liabilities:Payable:Accounts"
:amount 0M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Liabilities:Payable:Accounts"
:amount 1679.73M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Liabilities:Payable:Accounts"
:amount 0M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Liabilities:Payable:Accounts"
:amount 988.08M
:currency "USD"
:meta {:entity "Paychex"}}
{:account "Assets:FR:Check2721"
:amount -3602.31M
:currency "USD"
:meta {:entity "Paychex" :tax-implication "Tax-Payment"}}]}]]
(is (= actual expected))))
(deftest render-transaction
(let [transaction '{:date "DATE"
:payee "Paychex"
:desc "Monthly Payroll - PERIOD - Fee"
:meta
{:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-FEES-RECEIPT"
:invoice "TODO-FEES-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "USA-Corporation"}
:postings
({:account "Expenses:Payroll:Fees"
:amount 103.26M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Expenses:Payroll:Fees"
:amount 103.25M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Assets:FR:Check2721" :amount -206.51M :currency "USD"})}
:payee "Paychex"
:desc "Monthly Payroll - PERIOD - Fee"
:meta
{:program "Conservancy:Payroll"
:project "Conservancy"
:receipt "TODO-FEES-RECEIPT"
:invoice "TODO-FEES-INVOICE"
:approval
"Financial/Employment-Records/memo-re-board-approval-of-payroll.txt"
:tax-implication "USA-Corporation"}
:postings
({:account "Expenses:Payroll:Fees"
:amount 103.26M
:currency "USD"
:meta {:entity "Citizen-Jack"}}
{:account "Expenses:Payroll:Fees"
:amount 103.25M
:currency "USD"
:meta {:entity "Citizen-Jill"}}
{:account "Assets:FR:Check2721" :amount -206.51M :currency "USD"})}
actual (import/render-transaction transaction)
expected (str/triml "
DATE txn \"Paychex\" \"Monthly Payroll - PERIOD - Fee\"