Final answer:
A report with union dues payable is not part of a system edit; such reports are routine payroll liabilities, unlike the other options which flag errors or inconsistencies.
Step-by-step explanation:
The system edit in the context of payroll processing refers to the automated checks performed to ensure that the data entered is logical and adheres to established rules before finalizing payroll. For instance, reports highlighting cases such as negative net pay or active employees with no pay are indeed part of a system edit, as they flag potential errors for review. However, a report with union dues payable would not be part of a system edit, as this is a routine payroll liability rather than an inconsistency or error. Meanwhile, a report with employees who have worked over 40 hours would be part of a system edit as it flags potential overtime pay requirements.