Summer Finance ConferenceJuly 28, 2014

Payroll Training

Topics• Review of Manual• Payroll Resources• Payroll Specifics with Handouts• Payroll Discussion Items• Q & A

NHCS Administrative Payroll Manual•New Title to emphasis that manual is a

resource for Administrators and Payroll Associates

•Please keep a link on your desktop as a quick reference for your questions

Introduction• Payroll Software:▫SUNPAC - Payroll System

This payroll module of our financial software is used to process all employee paychecks.

▫SPEED – School Payroll Entry and Edit System This TRA product is used to key leave for exempt

employees.

▫TACS – Time and Attendance Capture System Use to create timesheets and record leave for non-

exempt staff. Data transfers to SPEED and then to SUNPAC.

Duties and Responsibilities• Supervisor Duties▫Procedural Oversight▫Schedule and Monitor Work▫Timesheet Approval▫Employee Training▫Assign a payroll back-up and ensure they are

adequately trained: This was an issue at several schools last year Central training will be provided in September, but

backups need an opportunity to practice skills throughout the year

Duties and Responsibilities

•Payroll Operator Duties▫Training▫Monitor and Maintain Payroll Records▫Key Subs, Leave Data, and Extra Pay Requests▫Primary school resource for payroll questions

•Employee Duties▫Follow work schedule and leave reporting

requirements▫Non-Exempt: Follow Timekeeping Requirements

Work Assignment Procedures•Definitions:▫Fair Labor Standard Act (FLSA): Federal law that sets minimum

wage and overtime pay standards for covered employees. ▫Exempt Employees: Non-Covered employees are exempt from

the FLSA and not entitled to minimum wage protection or overtime standards.

▫Non-exempt Employees: Covered by FLSA and must comply with all timekeeping requirements.

▫Certified Staff: Licensed staff paid on the State’s Certified Pay Schedules. All certified staff have been determined to be exempt by Human Resources.

▫Classifed Staff: Other non-licensed public school employees. While many classified positions are non-exempt, some are exempt.

Work Assignment Procedures• Workweek:

• Classified - 40 Hrs per week• Licensed Professional Staff - Minimum 37.5

• Workday:• Scheduled by Supervisors

• Breaks/Meal Periods

• Employee Volunteers:• May not volunteer for same type of service as

their regular job

Work Assignment Procedures• Annual Extra Duty Assignments:

• Reserved for exempt, certified staff• Extra Duty Stipend Rates on website• Payroll Supervisor will request assignment

listing at beginning of year and again in the spring to identify changes

• These stipends are paid in May

Work Assignment Procedures• Community Use Assignments:

• Principals must request assignment set up from the Payroll Supervisor

• Paid at a separate rate and budget code• All employees with community use assignments

are set to earn paid overtime rather than comp time

Work Assignment Procedures

•Compensatory & Overtime▫Earned at the rate of time and one-half when

physical time worked exceeds 40 hours▫Earned at straight time rate if time sheet total

exceeds 40 but not physical hours worked: Usually due to use of leave or holidays during the

same week

▫All hours that an employee is “suffered or permitted” to work are compensable: Employer knows or has reason to know the employee

is working.

Work Assignment Procedures

•Compensatory & Overtime▫Should be pre-approved by Supervisor▫Only applies to non-exempt staff: HR publishes list by position

▫Balance is shown in hours in TACS/SPEED.

•Compensatory Systems are not allowed for exempt employees

Work Assignment Procedures

•Comp Time:▫Employees must be allowed to use within a reasonable

period: Recommended to use the time earned within 30 days, but no

later than the last day of the school year. A supervisor may require employees to use their comp time prior

to using their annual or bonus leave days, but not sick leave. If not used, the comp balances carry over to the next year.

▫Comp balances in excess of 240 hours, or any comp balance payouts upon termination or transfer will be paid from the school or department overtime codes.

▫Balance should be monitored monthly by the Supervisor.

Work Assignment Procedures•Overtime:▫Approval should only be given if overtime funding is

available. ▫Supervisors may request that specific employees be

set up to be paid overtime if funding available.▫Employees with Community Use assignments will

be automatically set up to earn overtime.▫Custodial overtime should only be approved to

cover vacancies or community use. Please note that excessive overtime unrelated to vacancies

or community use may be charged to the school’s budget.

Work Assignment Procedures• Leave Benefits:▫Leave may only be earned or used by permanent

full-time or part-time staff(20 hours or more) ▫An employee must be in earning status to use

leave earned▫Leave Request Forms

Require Supervisor approval

▫Holidays are only paid to those employees who earn benefits

Work Assignment Procedures•Leave Benefits:▫Leave Balances are maintained on the NHCS payroll

system in days, except for comp time which is maintained in hours. The TACS system shows the leave used in hours

rather than days.

▫Absences exceeding 10 consecutive days: Required to request a Leave of Absence

▫Substitutes are not provided for Child Involvement Leave.

Work Assignment Procedures• Use of Leave: ▫Sick, Annual, Bonus and Comp

Use in whole or partial hours ▫Personal and Extended Sick Leave

Use in half or whole days▫Built in Annual Leave Days:

Required for 10 month staff May use Annual Leave, Bonus Leave or Comp Time May not use Sick or Personal Leave

▫Employees requiring a sub, including EC and Pre-K TA’s, may not use Annual Leave, Bonus Leave, or use Comp Time during student days.

Timesheet Procedures• Documentation of Time Worked:▫Required use of TACS by non-exempt employees to create a

timesheet of their time worked.▫Work Week:

From Saturday 12:00 a.m. through Friday 11:59 p.m.▫Manual timesheets:

Only use if staff are working away from the system (field trips, workshops)

▫Employee Time Exception Logs: Use when network is down or if employee forgets to clock in/out Monitor Logs for inappropriate use

Timesheet Procedures

• Documentation of Time Worked:

▫Time Corrections: Prior to data transfer

Key in TACS with proper documentation Changes reflected on approved timesheet

After Data Transfer: Submit Time Correction Form to Payroll Keep on file with timesheet

System authorized “forgiven time” Key for hourly only to ensure correct pay

Timesheet Procedures• Documentation of Time Worked:▫Leave Adjustments for unapproved leave:

Document leave used without approval to Supervisor▫Alarm Calls:

Employees should not clock in Key actual time with minimum of 2 hours Contact payroll if same week as forgiven time

▫Timesheet Approval: All must be printed and signed by employees and

supervisors

Payroll Reporting Procedures•Recording Absences and Leave:▫Record absences in SPEED for exempt staff:

Select F7 from the Absence entry screen for a listing of Absence Reason Codes. A list of absence codes is located in APPENDIX C

A listing of Professional Leave Codes is provided in APPENDIX D. Be careful in selecting codes: Codes determine pay rate for subs Different rates for Subs for Teachers, TA’s as Subs,

and Subs for TA’s▫Record Absences in TACS for non-exempt staff.

Select Leave Type and Leave Reason Codes from drop down menus.

Payroll Reporting Procedures•Recording Absences and Leave:▫Mass Posting Option:

Required use for all Holidays and Built in Annual Leave Days in both TACS and SPEED.

Adjust for any employees without adequate leave. Holidays need to be adjusted for those not eligible

for benefits. ▫Monitor leave balances on a monthly basis. ▫Advancing sick leave or annual leave for absences

with a negative balance must be approved by the Principal/Supervisor and may not exceed what the employee will earn for the year.

Payroll Reporting Procedures•Professional Leave Procedure:• If no sub, key the absence• If sub is needed:▫Submit original Professional Leave Form (PLF) to

appropriate budget manager▫If absences are taken before approval is obtained,

code to school’s staff development budget (PRC 806) code 54/16.

▫Key using applicable sub sign-in sheets on a daily basis.

Payroll Reporting Procedures•Substitutes:

▫Sign-In Process

▫Key in Speed or Sub Pay Request

▫Long Term Subs: Paid on EOM Calendar No leave, holiday pay or other benefits Key ‘07’ dock for all absences Subs may be attached to absences

Payroll Reporting Procedures•Athletics:▫The Athletic Supplement Request form shall be

submitted electronically to the Payroll Supervisor by School Athletic Director/Coordinator by Sports Season (fall, winter and spring) Send by due dates indicated on forms Approved by the Principal Include employee name and ID number for each

coach

▫Report changes in assignments to payroll

Payroll Reporting ProceduresReport Extra Duty Pay - 3 Types:•Annual Extra Duty School Assignments:•Occasional Extra Duty and Extended Employment:▫Report to Payroll using Request for Extra Pay▫Include type of duty, budget code and approval▫Indicate type of payment

•Additional Assignments paid on hourly basis:▫Required to clock in/out include:

Tutors Driver Education Summer School and Summer Camps

Payroll Reporting Procedures-•General Fund Reimbursements:▫Allowed for Subs or Extra Duty Assignments

Code subs in SPEED to program 509 Code Extra Duty Request to Program 509

▫Receive Monthly Reports from Finance Review based on data submitted for payment Resolve Discrepancies with Payroll Associate

▫Send check to Finance for Reimbursement Check should reference 509 expenses

Payroll Reporting Procedures

•Payroll Change Reports :▫Used to verify changes during pay period and

absence period▫Report new employees, resignations, transfers, and

leaves of absence▫Subsequent changes which affect the Absence

and/or Pay Period should also be submitted immediately to prevent overpayments.

Payroll Reporting Procedures

•Payroll Schedule:▫Payroll Processed by Run Type:

TCH, YRE, IBH, WEC, EOM, HR▫Each Run has a Pay Schedule

Posted on Website Shows the following data for each:

Pay Period Pay Date Date Range in Pay Period

# of Days Paid Absence/Timesheet

Date Range Payroll Due Date

Sep 12Sep 30

PAY DAY

Aug 16

SEPT 30

SEPT 19 → OCT 20 23 AUG 16 → SEPT 12

Pay Date Date Range in Pay Period

# of Days Paid

Absence / Timesheet Date Range

Absence Date Range

Sep 19Oct 20

Pay Period

Prepaid Days

Pay Schedule for TCH Run

Payroll Reporting Procedures•Payroll Reports Due Date:

1. TACS changes – Must be finalized by Noon.2. TACS data will be transferred to SPEED at noon3. SPEED changes may be updated until you receive an email

notifying you to approve SPEED data.4. When SPEED data is approved, a Principal’s Report will

automatically print showing all data. SPEED must be approved after the TACS transfer.

5. You will receive a second notification that SPEED is now open for the next pay period. Please do not key in SPEED until you have received that notification.

Record Keeping

•Record Keeping:▫3 years on file▫Records should include timesheets, leave

requests, and all related documentation used in the processing of payroll.

▫Files should be maintained by month in a consistent manner

Payroll Operator Backup•Each School & Department must have a

designated payroll back-up trained by the Payroll Operator and have access to payroll software.

•The Back-up Payroll Operator should:▫Assist in payroll preparation▫Be notified of planned absences and pending

deadlines.•The designated back-up name should be

submitted to Payroll Supervisor•Notify the Payroll Department if the Payroll

Operator will be absent on the day payroll data will be transmitted

 

Payroll Audits•On a rotating schedule the Internal Auditor

will audit the time sheets at each location throughout the year.

•This audit will include review of:▫Timesheets▫Leave Forms▫Absence Reports and Sub Reports

•Any exceptions will be reported to the administrator over that location.

Employee Training Checklist•Provide Annual Training for all staff•Cover Topics on Training Checklist•Share Resources in Appendix A

•Manuals :▫Payroll/SPEED/TACS▫State Benefits and Employment Policy Manual▫State Salary and Benefits Manual▫NHCS Human Resources Handbook▫Board Policy 6115

•Salary Schedules•Payroll Forms • Operator and Employee

Appendix A: Payroll Resources

Appendix B: Payroll Checklist

Daily

Weekly

Monthly

Use as scheduling resource to help ensureduties are completed and deadlines are met.

Payroll Manual

Payroll Operators and Principals may sign on using network user name and password

NHCS Administrative Payroll Manual is accessible on the Finance Website

under manual section

TACS Reports• Daily Missing

Timecard Worksheet• TimeCard Review• View/Edit Time

Worked

• Employee Absence List Report

• Pending Absence Report

• Total Hours by Employee