SECTION 13: PAYROLL

Fiscal Procedures Manual

SECTION 13: PAYROLL

Section Contents

Page #

What's New? .....................................................................................................................................................................................................13-2 General Information.......................................................................................................................................................................................13-2 Board Policy ......................................................................................................................................................................................................13-2 Federal Law .......................................................................................................................................................................................................13-2 Payroll Staff .......................................................................................................................................................................................................13-3 Frontline Employee Service Center..........................................................................................................................................................13-3 Timekeeping for Exempt Employees......................................................................................................................................13-3 Timekeeping for Non-Exempt Employees ............................................................................................................................................13-3

Extra Hours, Overtime and Compensatory Time......................................................................................................................13-4 Weekly Plug ............................................................................................................................................................................................13-4 Timekeeping Schedule .................................................................................................................................................................................13-4 Check Schedule ...............................................................................................................................................................................................13-5 Mailed Checks ........................................................................................................................................................................................13-5 Direct Deposit ........................................................................................................................................................................................13-5 Pay Cards..................................................................................................................................................................................................13-5 Manual Check Runs .............................................................................................................................................................................13-5 Employee Payroll.............................................................................................................................................................................................13-6 Substitute .................................................................................................................................................................................................13-6 Extra Duty.................................................................................................................................................................................................13-6 Leaves & Absences ........................................................................................................................................................................................13-7 Accrual .......................................................................................................................................................................................................13-7 Usage .........................................................................................................................................................................................................13-7 References to Additional Information ....................................................................................................................................................13-8 Exhibits ................................................................................................................................................................................................................13-9

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Section 13: Payroll

What's New?

Wells Fargo National Bank has discontinued the PayCard and it will no longer be an option for District employees.

General Information

The Payroll Services Department is responsible for ensuring that all permanent, temporary and seasonal employees are paid in a timely and accurate manner. We must ensure that supporting documentation is auditable and conforms to District Policy and Procedures.

Additional responsibilities include maintenance of employee absences, Federal and State mandated payroll deductions, voluntary payroll deductions, and employee demographic information. Payroll Accounting duties also include semi-monthly payment of Medicare and Federal Taxes, monthly Texas Teacher Retirement System reports and funds transfer, 941 Employer's Quarterly Federal Tax Report, quarterly Unemployment report, and issuing W2 Wage and Tax Statements at calendar year end.

All forms and other general payroll information can be found on the Payroll Services web page ( > Departments > Payroll > Payroll Forms).

Board Policy

The following Board Policy should be referenced for additional information associated with this section of the manual:

Policy Code CFEA (LEGAL) DEAB (LEGAL, LOCAL) DEA (LEGAL, LOCAL) DEC (LEGAL, LOCAL)

Title: Subtitle Payroll Procedures: Salary Deductions and Reductions Compensation and Benefits: Wage and Hour Law Compensation and Benefits: Compensation Plan Compensation and Benefits: Leaves and Absences

Federal Law

Federal Law may also be referenced for guidance regarding employer requirements that affect the District. The Fair Labor Standards Act (FLSA) is the Federal Law that regulates:

Minimum Wage ? $7.25 per hour ? effective 2009 Exempt Status ? Not eligible for overtime pay Non-exempt Status ? Eligible for overtime pay Overtime Requirements ? Qualified employees must be compensated at a rate of one and one half times

the regular rate of pay for all hours worked over 40 in any one workweek Child Labor Provisions Recordkeeping

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Fiscal Procedures Manual

Payroll Staff

The Payroll Services staff are cross trained in all payroll processes, however, each staff member is responsible for ensuring that specific functions are completed. Please refer to Payroll Services Overview (Exhibit 13-01) for an outline of the specific duties.

Frontline Employee Service Center

The Frontline Employee Service Center contains menus that include the following: Personal Information Leave Balance Absence Reporting Time Cards Payroll Information

A training video is available at and also located on the Technology Department Website.

Additional menu options are available in the Frontline Employee Service Center.

For changes in Personal Information that cannot be edited in Frontline, a Change/Correction of General Information Form (Exhibit 13-02) is available.

Timekeeping for Exempt Employees

All Exempt employees, those not entitled to over-time compensation, are required to record all days worked for Galena Park ISD. The Frontline timekeeping system will be the official record of time worked. Each employee is required to "clock in" and "clock out" for recordkeeping purposes.

Timekeeping for Non-Exempt Employees

All Non-Exempt employees, those entitled to overtime compensation, are required to record all hours worked for Galena Park ISD. Working "off the clock" is prohibited. The Frontline timekeeping system will be the official record of time worked. Each employee is required to "clock in" and "clock out" on a District time clock or District IP phone to record time worked and lunch breaks. Employees are encouraged to take, at least, a 30-minute duty-free lunch. Manual clock punches should only be entered when necessary and should always include a comment stating the reason for the manual entry.

Breaks from work are not required by federal or state law, however the District recognizes the need for occasional breaks in order to maintain a positive and productive work environment. Such breaks will be at the discretion of and managed by the employee's Supervisor/Administrator.

The accuracy of time worked is the responsibility of the employee. Falsifying or tampering with official District time records may result in disciplinary actions.

Supervisors/Administrators are responsible for ensuring time records are accurate and approved for payroll processing. Manual timesheets are not to be used to record time worked for an employee's regularly scheduled assignment unless otherwise specified.

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Section 13: Payroll

Extra Hours, Overtime and Compensatory Time

The district's workweek begins at 12:00 am Sunday and ends at 11:59 pm Saturday. Extra hours are hours worked outside of an employee's schedule during a workweek. Overtime is all hours worked in excess of 40 hours in a workweek. The default method for the payment of overtime to non-exempt employees is compensatory time. Exceptions are allowed for certain manual trades positions. Overtime payment, in lieu of compensatory time, must be approved by the supervisor and an executive director, assistant superintendent or superintendent. The following applies to all non-exempt employees:

Employees may not accumulate beyond a maximum of 60 hours of compensatory time. Compensatory time must be used in the duty year that it is earned. Use of compensatory time may be at the employee's request with supervisor approval, as workload permits,

or at the supervisor's direction. An employee shall use compensatory time before using any available paid state and local leave. Weekly time records will be maintained on all nonexempt employees for the purpose of wage and salary

administration.

Weekly Plug

If an employee's schedule is not fulfilled within the workweek, the Supervisor/Administrator is responsible for applying the weekly plug for the time short of schedule once all time cards have been approved. The weekly plug reduces the amount of time short (from schedule) from the employee's available leave. Earned compensatory time shall be used before any available state and local leave. If compensatory time is not available, the following leave usage path shall be followed; local leave, state sick leave, and state personal leave. Employee pay will be reduced for over use of available leave. It is imperative that the Editor ensures all clock punches have been verified and all time cards have been built, prior to time cards being approved, to prevent unnecessary weekly plugs and/or docks in pay.

Timekeeping Schedule

The Timekeeping Schedule (Exhibit 13-03) lists the workweek end date, clock punch verification due dates, and substitute verification due dates for the school year. Please note that this schedule is subject to change.

Workweek End Date ? The end of the Sunday through Saturday workweek

Clock Punch Verification Editor Due Date ? Date Editors are to be done processing clock punches/building time cards Approver Due Date ? Date Approvers are to be done approving time cards and applying the weekly plug

Substitute Verification Editor/Sub Contact Due Date ? Date Editors/Sub Contacts are to be done approving substitute jobs, verifying time worked, and entering budget codes for School Business, Staff Development, and Compensatory absences. Approver Due Date ? Date Approvers are to be done approving absences.

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Fiscal Procedures Manual

Check Schedule

All employees are paid on the 15th and the last day of each month. If those dates fall on a Saturday, Sunday or Monday, then payday is the Friday before those days. The Payroll Calendar (Exhibit 13-04) illustrates the check schedule.

The Payroll Reporting Schedule (Exhibit 13-05) lists the reporting dates, due dates, and check dates for the school year. This schedule is used for processing time worked for hourly employees and substitutes, attendance, docks, supplemental pay and salary adjustments. Please note that this schedule is subject to change.

Reporting Dates ? This is the period of time that the payroll data is to be collected for submission to the Payroll Services Department.

Due Date ? This is the date that the data collected, verified, and approved is to be submitted to the Payroll Services Department for processing.

Check Date ? This is the date of the paycheck and the date that checks are delivered to campuses and departments. Please note that when the CHECK DATE falls on a holiday or during the summer months, paychecks are mailed to employee's home address.

Mailed Checks

Paychecks for district employees are mailed on holidays and during the summer months. Paychecks for all substitutes are mailed to the address on file for the entire school year.

When paychecks are mailed, allow the postal service five (5) workdays for delivery of your paycheck. In the event that you do not receive your paycheck after the five (5) workdays, contact the Payroll Services Department. A Lost Check Form (Exhibit 13-06) must be completed and submitted to the Payroll Services Department to request for a check to be reissued. The Payroll Services Department will verify that the check in question has not been cashed/deposited and reissue your paycheck. Checks are only reissued on Fridays.

Direct Deposit

Employees can have their paychecks electronically deposited into a designated account. To sign up for direct deposit, employees must complete and submit an Authorization Agreement for Direct Deposit Form (Exhibit 13-08) to the Payroll Services Department. In the event that a direct deposit account needs to be changed or closed, a completed Cancellation of Direct Deposit Form (Exhibit 13-09) is required. See Instructions for Cancellation of Direct Deposit (Exhibit 13-10) for further information.

Manual Check Runs

Manual checks are processed when an employee did not receive a paycheck as a result of an error on the part of a Payroll Services staff member or an error on the part of a campus or department financial clerk.

Extra Duty pay, overtime pay, and supplemental pay are processed as a part of the regular payroll cycle and not a manual payroll cycle.

Manual checks are processed on Friday of each week. When Friday is not a scheduled work day, manual checks will be processed on Thursday.

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