Accounting Policies & Procedures Department of Finance SOPP# 500 Payroll Time and Attendance Entry/Approval Page 1 of 5 SOPP # 500 (Payroll) Prepared By: Payroll Division Effective Date: 12/23/09 Approved By: Commissioner of Finance Title PAYROLL - TIME AND ATTENDANCE ENTRY/APPROVAL Purpose To provide coordination and validation of payroll operations to ensure employees are properly paid in a timely manner Policy Summary Department and Agency Heads, payroll personnel, approvers and certifying officers must:  Identify a supervisory level key point of contact responsible for handling all payroll related matters and submit the following information to the Department of Finance, Director of Payroll:  First, Last Name and Position Title  Phone & Fax Number, and Government Email Address  Communicate to employees within department/agency that if their net pay is insufficient for any pay cycle to cover voluntary deductions, the employee is responsible for making the actual payment to the entity or entities expecting timely receipt of funds. Deductions will be taken in the following order: 1) Social Security 2) Medicare 3) Federal Income Tax 4) Involuntary Deductions (required by court order, law or act) 5) Health, Vision and Dependent Life 6) GERS Contributions 7) Supplemental Life 8) GERS Loans 9) Union Deductions 10) Other Voluntary Deductions (loans, car payments, etc…) Voluntary deductions will only be taken if the entire amount of the deduction is available. Partial payments on voluntary deductions will not be made.  Maintain an accurate bi-weekly internal listing of employees entitled to compensation for each scheduled pay cycle  Department of Finance will no longer provide the bi-weekly “Time and Attendance Record” report to Departments and Agencies  Note: Time sheets can be obtained from the Crystal Report List under the GVI HR Menu  Retain bi-weekly internal listing in hard or soft copy as well as supporting time cards for a minimum of seven (7) years from the date of service period within department/agency  Maintain any additional documentation that supports time was worked for a minimum of seven (7) years from the date of service period within department/agency Accounting Policies & Procedures Department of Finance SOPP# 500 Payroll Time and Attendance Entry/Approval Page 2 of 5 Policy Summary (Cont’d)  Provide access to bi-weekly internal listing in hard or soft copy as well as supporting time cards when requested by Department of Finance (e.g., internal/external audit requests, financial reporting, internal control and other matters deemed appropriate)  Verify and validate all employees scheduled for payment to ensure that they are properly included in each pay cycle  Missing employees  Contact the Division of Personnel Help Desk at 714-5049  Immediately apply UPT pay code type of 80 hours for each Temporary Active Employee  Validate that each employee’s hours are correctly apportioned by pay type (e.g., Regular, Overtime, Admin, Sick, Holiday, Jury Duty, etc.)  Identify active employees in ERP Payroll Module that should not have hours entry applied (aka “Temporary Active Employee”) because final personnel actions have not been completed (e.g., Retirees, Terminations, Leave without Pay, Summer Students, etc.)  Ensure that the granular level data for each employee resident within the “Employee Master”, “Job Salary” and “Position Control” tables, per the ERP Human Resource Module, is accurate and up- to-date prior to entering and approving Time and Attendance  General Ledger Accounts (i.e., Org/Object/Project)  Contact Department of Finance 774-4750 Ext. 2112  Social Security, Medicare, Federal Income Tax, Union, Involuntary and Voluntary Deductions  Contact Department of Finance at 774-4750 Ext. 2251  Health, Vision, Dental and Supplemental Life Deduction Discrepancies  Contact Division of Personnel at 714-5049  Changes to tax deductions or exemptions (using form W-4)  Contact Division of Personnel at 714-5049  GERS Contribution Rates and Loan Deductions  Contact GERS at 776-7703 and ask for the appropriate department  Enter and approve Time and Attendance data for “Regular Pay” into the ERP Payroll Module by 1:00 p.m. on the Wednesday prior to the upcoming scheduled pay week  CAVEAT: A written request addressed must be addressed to the Commissioner of Finance and signed by the agency/department Commissioner requesting any extensions of time to enter or approve Time and Attendance data Accounting Policies & Procedures Department of Finance SOPP# 500 Payroll Time and Attendance Entry/Approval Page 3 of 5 Policy Summary (Cont’d)  Submit “Miscellaneous Vouchers” to the Department of Finance along with the appropriate supporting documentation by 1:00 p.m. on the immediate Friday following each pay day for processing in the upcoming pay cycle  Note: Miscellaneous Vouchers received after this deadline will be processed in the subsequent pay cycle.  Administer workflow approval additions, changes, or deletions by completing the “ERP System Authorization for Approvals” form located at http://www.usvifinance.info/html/Forms.html and submit the fully executed original to the Department of Finance, MIS Division  Note: The “ERP System Authorization for Approvals” must be executed by the respective Department/Agency Head.  Print appropriate payroll reports from the ERP Payroll Module reports menu  Reports include the following: Detail Proof, Check Register, Activity Report, Detail Distribution  Note: Reports will not be provided from Department of Finance, except in extenuating circumstances. Responsibilities Department and Agency Heads, payroll personnel, approvers and certifying officers are responsible for: 1. Maintaining appropriate time and attendance records for employees under their jurisdiction (time cards, sign-in sheets, etc.) 2. Ensuring the “Auto Load” box is checked on the batch entry screen under the Preferences button – this will ensure Groups load properly 3. Entering time and attendance data in a timely fashion to ensure hours for each employee is entered accurately 4. Validating and approving time and attendance data in a timely fashion 5. Ensuring that each employee’s record totals 80 hours before exiting the record and appropriately accounting for all hours by pay type – some exceptions to this for less than 80 hours may include contract or part-time employees; some exceptions for greater than 80 hours may include overtime or night/shift differential. 6. Ensuring that hours entry report totals are balanced and have been reviewed prior to submitting the batch to the Department of Finance a. Example: Performing a reasonableness test for a batch with 14 employees, assuming no overtime, should result in total hours reported of 1,120 total hours [or 14 * 80 = 1,120] 7. Adding appropriate pay type codes as necessary Accounting Policies & Procedures Department of Finance SOPP# 500 Payroll Time and Attendance Entry/Approval Page 4 of 5 Responsibilities (Cont’d) 8. Ensuring all employees are accounted for in each payroll - adding/removing employees as necessary 9. Ensuring batches are properly approved and released to the Department of Finance by the established payroll deadline a. Note: By 1:00 p.m. on the Wednesday prior to the upcoming scheduled pay week 10. Resolving issues and obtaining approvals by 1:00 p.m. on the Wednesday prior to the upcoming scheduled pay week 11. Spooling/printing/storing reports for internal record keeping and auditing purposes. a. Note: Reports shall be transferred to a word document such a WordPerfect or Excel and preferably stored onto a C/D 12. Submitting miscellaneous vouchers to the Department of Finance in a timely basis with the attached supporting documentation a. Note: By 1:00 p.m. on the immediate Friday following each pay day for processing in the upcoming pay cycle 13. Returning incorrect payroll checks immediately to the Department of Finance, Payroll Division for proper disposition 14. Reviewing and verifying payroll registers and leave balance amounts immediately 15. Notifying the Department of Finance immediately if any payroll errors exist Department of Finance is responsible for the following: A. Starting the Payroll Process (Cycle) a. Note: Warrant number = the number of the current cycle plus the last two digits of the current fiscal year. B. Ensuring the payroll cycle is current (correct start/end dates) C. Generating earnings and deductions file D. Assisting agencies in correcting batch, time, approval, or other payroll issues E. Reviewing and/or auditing time entry for correctness and conformity with established standards a. Batch Verification Report b. Master File c. Job Salary Record F. Moving approved batches into the payroll for processing G. Providing the final approval of batches submitted by departments and agencies for processing H. Entering miscellaneous vouchers into the ERP Payroll Module I. Performing due diligence in the ERP Payroll Module to identify additional errors requiring correction J. Generating and proofing internal Payroll Reports (Vendor processing, Earnings/Deductions Proof, Employee update, Payroll Advices/Register, Direct Deposit File, Payroll checks/Register, Detail distribution report, G/L Distribution Journal, Deductions Report By Type, Accruals Exceeded Report and Deductions Not Taken Report) Accounting Policies & Procedures Department of Finance SOPP# 500 Payroll Time and Attendance Entry/Approval Page 5 of 5 Responsibilities (Cont’d) K. Verifying the total payroll using the Payroll Distribution Journal L. Providing detailed proof records after the direct deposits, payroll checks, and check registers have been processes M. Conducting final quality assurance tests to ensure employees have been paid. N. Transmitting all direct deposit files to the bank clearinghouse O. Printing and distributing direct deposit advices and payroll checks to the appropriate agency Procedures For specific procedures and further information please see the “GVI Time and Attendance Desk Procedures” on the Department of Finance website at: http://www.usvifinance.info/html/Central%20Payroll%20downloads.html Revision History Revision # Date Description of changes Requested By 0 12/15/2008 Initial Release GF, SK 1 11/30/2009 Complete draft SOPP GF, SK 2 12/6/2009 Review and additional edits VC 3 12/10/09 Review and additional edits SK 4 12/21/09 Review and additional edits VC 5 12/23/09 Review and additional edits VC