Which of the following is not part of a system edit?

A system edit typically involves checks and balances within payroll processing to ensure data integrity and compliance with legal requirements. These edits help identify potential issues or errors that need to be addressed before finalizing payroll.

The correct choice is related to the report with union dues payable, as this is generally not considered an error or a critical review item in the standard system edits. Instead, it represents a normal part of payroll processing that does not indicate an issue with the payroll data, but rather a consistent obligation of the employer towards union contributions as per collective bargaining agreements.

In contrast, the other options highlight situations that could indicate errors or anomalies in payroll processing. A report with negative net pay could indicate an incorrect calculation or potential errors in deductions and should be reviewed. Similarly, a report with active employees who have no pay raises a red flag for potential data entry errors that need to be addressed, as these employees might not be receiving their due compensation. The report with employees working over 40 hours is essential for compliance with overtime regulations, and it helps ensure that employees are compensated correctly for their additional hours. Each of these reports reflects critical checks that help maintain accurate payroll operations.