SECTION 13: PAYROLL · 2019-08-14 · cashed/deposited and reissue your paycheck. Checks are only reissued on Fridays. Direct Deposit Employees can have their paychecks electronically

Fiscal Procedures Manual

Page 13-1 Galena Park Independent School District

July 2019

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

Section 13: Payroll


July 2019

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 (galenaparkisd.com > 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 Title: Subtitle CFEA (LEGAL) Payroll Procedures: Salary Deductions and Reductions DEAB (LEGAL, LOCAL) Compensation and Benefits: Wage and Hour Law DEA (LEGAL, LOCAL) Compensation and Benefits: Compensation Plan DEC (LEGAL, LOCAL) 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



July 2019

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 http://galenaparkisd.com/Frontline/EmployeeServiceCenter.mp4 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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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.



July 2019

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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Employee Payroll

The Payroll Services Department utilizes a variety of documentation for the purpose of processing earnings, absences, deductions, and employee specific data. This section gives guidance as to which document to use for submission of data to the Payroll Services Department.

Substitute

The earnings for Substitutes are reported either through Frontline Substitute Verification, the Substitute Extra Help Time Sheet (Exhibit 13-11), or the Retiree Extra Help Time Sheet (Exhibit 13-12).

Frontline Substitute Verification – All earnings for campus and department substitutes, substituting for an absent employee or vacant position are reported to Payroll Services through this system.

Extra Help Substitute Time Sheet – All extra help substitute earnings are reported to Payroll Services on the manila cardstock Substitute Extra Help Time Sheet.

Retiree Extra Help Time Sheet - All retirees, who substitute as extra help, are to be reported to Payroll Services on the blue cardstock Retiree Extra Help Time Sheet.

Frontline Function Pay – Extra help retirees and substitutes will be able to record time worked using the Frontline time clock. A function code will be provided to the campuses and departments as function IDs are created. Training will be provided prior to functions being used.

Extra Duty

Extra Duty is work performed outside of the employee’s normally scheduled job responsibilities and duty hours. This includes summer school and work performed to prepare for the upcoming school year. The Extra Duty Form & Guidelines (Exhibit 13-13) must be completed for all employees’ extra duty pay along with the corresponding form:

Extra Duty Time Sheet for Professional Employees (Exempt) (Exhibit 13-15) – Teachers, Librarians, Counselors, RN Nurses

Time Sheet for Paraprofessional (Non-Exempt) (Exhibit 13-16) – Clerical, LVN Nurses, Manual Trades personnel

Extra Duty Time Sheet and Project Agreement (Exempt) (Exhibit 13-17) – Teachers, Librarians, Counselors, RN Nurses paid from grant funds only

Extra Duty Time Sheet and Project Agreement (Non-Exempt) (Exhibit 13-18) – Clerical, LVN Nurses, Manual Trades personnel paid from grant funds only

All Extra Duty forms must include the appropriate time sheet, budget codes, and signatures and should be submitted immediately after time is worked.

Frontline Function Pay will be used in addition to Extra Duty forms and time sheets to record extra duty time worked and process extra duty pay. The function ID will be provided to campuses and departments as functions are created. Employees will enter the code at the time clock when clocking in and out of an extra duty job. Training will be provided prior to functions being used.

All time worked for summer school and summer work for the manual trades areas (Custodial, Grounds, Maintenance, Student Nutrition and Transportation) will be processed using the Frontline timekeeping system.



July 2019

Leaves & Absences

The Payroll Services Department also maintains leaves and absences data for all District employees. Policy addresses how leave is to be made available to employees, how leave days are earned, how leave days are to be used, and how absences are to be reported.

Accrual

Local and State Days: The District provides local leave days in addition to the state personal leave days. The District shall make state personal leave, for the current year, available for use at the beginning of the school year. Local leave shall not be made available until at least one full day of work has been completed with the District. All full time employees earn a maximum of five (5) state personal leave days. In addition, all full time 10 Month employees earn a maximum of five (5) Local leave days, 11 Month employees earn a maximum of six (6) Local leave days, and 12 Month employees earn a maximum of seven (7) Local leave days.

If an employee separates from employment with the District before his or her last duty day of the year, or begins employment after the first duty day, state personal leave and local leave shall be prorated based on the actual time employed. DEC (LOCAL)

Non-Duty Days: The District also provides non-duty leave for employees who work 12 months. The number of non-duty days shall be based on the difference between the number of annual workdays established in the respective work calendar, the number of holidays scheduled on the respective work calendar, and the number of contract days specified in the employee’ s job description.

Exempt employees may request the use of non-duty days beyond the employment year. Such requests must be made in writing on or before June 30 and approved by the employee’s supervisor. Use of non-duty days beyond the employment year may only occur within 6 months of the end of the employment year. If written permission is not granted, days not used by June 30 shall be lost.

Non Exempt employees may request the use of non-duty days beyond the employment year. Such requests must be made on or before June 30 and approved by the employee’s supervisor. A maximum of 40 non-duty leave hours may be carried forward to the next employment year for use during July and August. At the end of each fiscal year, any remaining non-duty hours shall be paid to the employee at the employee's prior year hourly rate. Any unused non-duty leave hours shall be paid to an employee upon resignation or retirement. However, an employee leaving prior to completing 12 months of service shall not be reimbursed for any unused non-duty leave hours. Employees retiring from or terminating employment prior to the completion of their annual contract shall be paid for only those days worked in fulfillment of their contract.

Usage

When both exempt and non-exempt staff members are absent from work, they must notify the supervisor to whom they directly report to no later than the time specified by the campus or department. In addition, staff members must also enter absences in the Frontline Employee Service Center. If necessary, the campus or department Editor can enter absences on the employee’s behalf in Frontline My Organization Attendance. A notice of request, Personal Leave Request (Exhibit 13-19), for discretionary personal leave shall be submitted to the principal or designee prior to the anticipated absence. Paid leave shall not be approved for more leave days than have been accumulated in

Section 13: Payroll


July 2019

prior years plus leave currently available. Any unapproved absences or absences beyond accumulated and available paid leave shall result in deductions from the employee’s pay. The Payroll Reporting Schedule (Exhibit 13-05) is to be followed when reporting leaves and absences and docking pay.

References to Additional Information

Technology Training Manuals: Frontline

Employee Service Center o Employee Service Center: GPISD Training

My Organization o Comp Time Lookup (Administrators)

My Organization Attendance o Attendance and Substitute Management

Reporting Absence o Exempt / Non Exempt - Non Teachers o Reporting Absence: Teachers

Time Cards o Comp Time Lookup (Administrators) o Substitute Time Card Verification o Time Card: Approver o Time Card: Approver Advance o Time Card: Editor o Time Card: Follow-up Documentation



July 2019

Exhibits

Exhibit 13-01: Payroll Services Overview

Section 13: Payroll


July 2019

Exhibit 13-02: Change/Correction of General Information Form



July 2019

Exhibit 13-03: Timekeeping Schedule

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Exhibit 13-04: Payroll Calendar



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Exhibit 13-05: Payroll Reporting Schedule

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Exhibit 13-06: Lost Check Form



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Exhibit 13-07: Instructions for Lost Check Form

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Exhibit 13-08: Authorization Agreement for Direct Deposit Form



July 2019

Exhibit 13-09: Cancellation of Direct Deposit Form

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Exhibit 13-10: Instructions for Cancellation of Direct Deposit



July 2019

Exhibit 13-11: Substitute Extra Help Time Sheet

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Exhibit 13-12: Retiree Extra Help Time Sheet



July 2019

Exhibit 13-13: Employee Extra Duty

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Exhibit 13-14: Employee Extra Duty



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Exhibit 13-15: Extra Duty Professional Time Sheet

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Exhibit 13-16: Extra Duty Paraprofessional Time Sheet



July 2019

Exhibit 13-17: Extra Duty Time Sheet and Project Agreement Professional Employees (Exempt)

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Exhibit 13-18: Extra Duty Time Sheet and Project Professional Employees (Non-Exempt)



July 2019

Exhibit 13-19: Personal Leave Request

Documents

SECTION 13: PAYROLL · 2019-08-14 · cashed/deposited and reissue your paycheck. Checks are only reissued on Fridays. Direct Deposit Employees can have their paychecks electronically