Payroll Training
Summer Finance Conference
July 28, 2014
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 nonexempt staff. Data transfers to SPEED and then to
SUNPAC.
Duties and Responsibilities
• Supervisor Duties
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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
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▫
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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 nonexempt, 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:
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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 Procedures
Report 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
 # of Days Paid
 Pay Date
 Absence/Timesheet
Date Range
 Date Range in
Pay Period
 Payroll Due Date
Pay Schedule for TCH Run
Pay
Date
Date Range in Pay Period
SEPT
30
SEPT 19 → OCT 20
# of
Days
Paid
Absence / Timesheet
Date Range
23
AUG 16 → SEPT 12
Absence Date Range
Pay Period
Prepaid Days
Aug 16
Sep 12
Sep 19
Sep
30
PAY
DAY
Oct 20
Payroll Reporting Procedures
• Payroll Reports Due Date:
1. TACS changes – Must be finalized by Noon.
2. TACS data will be transferred to SPEED at noon
3. 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
Appendix A:
Payroll Resources
• Manuals :
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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 B: Payroll Checklist
 Daily
 Weekly
 Monthly
Use as scheduling resource to help ensure
duties are completed and deadlines are met.
Payroll Manual
NHCS Administrative Payroll Manual is
accessible on the Finance Website
under manual section
Payroll Operators and Principals may sign on using
network user name and password
TACS Reports
• Daily Missing
Timecard Worksheet
• TimeCard Review
• View/Edit Time
Worked
• Employee Absence List
Report
• Pending Absence
Report
• Total Hours by
Employee