Montgomery I.S.D Payroll Procedures Manual

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1 Montgomery I.S.D Payroll Procedures Manual

2 Table of Contents SECTION A GENERAL INFORMATION 01. INTRODUCTION LOCATION PAYROLL CONTACT INFORMATION PAY DATES & PAYROLL DEADLINES FORMS... 2 SECTION B LEAVE ABSENCE PROCESSING 01. INTRODUCTION HANDLING OF DOCKED DAYS ANNUAL SICK LEAVE RECORDS LEAVE ABSENCE CORRECTIONS TO ABSENCE MANAGEMENT & TxEIS CONTACT INFORMATION... 4 SECTION C TIME CLOCK INFORMATION 01. INTRODUCTION OFFICIAL TIME OF RECORD EMPLOYEE TIME REPORTS MISD ID BADGE AND EMPLOYEE ID NUMBER CLOCK LOCATIONS DAILY CLOCK IN/OUT REQUIREMENTS MULTIPLE JOB CODES VIEWING HOURS WORKED FALSIFICATION, TAMPERING, AND UNAUTHORIZED VIEWING CLOCK PROBLEMS LUNCHES BREAKS UNREPORTED HOURS PROCESSING OF ELECTRONIC TIME REPORTS PROCEDURE FOR CLOSING THE WORKWEEKS DISPUTES OVER TIME CLOCKED IN OR OUT COMPENSATORY TIME HOLIDAYS DOCKED PAY OVERTIME TIME CLOCK MANAGERS TIME CLOCK SUPERVISORS/APPROVERS TIME CLOCK EDIT FORM TIME CLOCK SYSTEM AUDITS ADDING AND REMOVING EMPLOYEES DEFINITIONS SECTION D MONTHLY PAYROLL SUPPLEMENTAL 01. INTRODUCTION SUPPORTING DOCUMENTS ADDITIONAL REQUIREMENTS EXTRA DUTY/SUPPLEMENTAL PAY RATES... 13

3 05. SUBSTITUTES SAME OR SIMILAR JOB OVERTIME WHOLLY SEPARATE JOB OVERTIME OVERTIME SECTION E RATES 01. PAY RATES FORMS...17

4 Payroll Procedures Manual Section A GENERAL INFORMATION

5 1. INTRODUCTION The primary goal of the Payroll Department of Montgomery Independent School District (MISD) is to administer the payroll fiscal affairs of the district efficiently and in accordance with generally accepted accounting principles and within Texas Education Agency (TEA) guidelines. District policies and procedures can change at any time; these changes shall supersede any handbook provisions that are not compatible with the change in this procedures manual. Periodically, it may be necessary to update this document and/or include additional information. It is the employee's responsibility to periodically review this document and be aware of any changes. Payroll makes every effort to ensure the accuracy of payroll information. Corrections of errors are handled as judiciously as possible. Employees grant the District the right to deduct from future paychecks any amount which is overpaid in error or amounts owed to the District. 2. LOCATION The Payroll Department is located inside of the Business Administration building located at Walden Road,, Montgomery, Texas. 3. PAYROLL CONTACT INFORMATION Cary Herring Payroll Specialist PAY DATES/PAYROLL DEADLINES Pay Dates for the current school year can be found on the Montgomery ISD website under Payroll. Payroll deadlines are also viewable on the payroll page of the MISD website. Please note the multiple deadlines including new hire paperwork deadlines. Make sure to submit HR paperwork to HR in time to meet their deadline. Submissions after the deadlines are processed in the following month's pay run. 5. FORMS Any Payroll related forms can be found on the Montgomery ISD website under Payroll or on the N Drive in the Payroll Forms shared folder under the Finance Department. (FFor timesheet related items, please contact the Time & Attendance Coordinator.) 2

6 Payroll Procedures Manual Section B LEAVE ABSENCE PROCESSING

7 1. INTRODUCTION All Montgomery Independent School District employees must report absences in the automated sick leave/substitute calling system known as Absence Management. Please contact the Absence Management Coordinator with any questions regarding the Absence Management system. All leave tracking is done through TxEIS by information pulled from the Absence Management system. Leave and pay information can be viewed in Employee Access Center. Employees may access the EAC application from the M.I.S.D. website HANDLING OF DOCK Docked days will NOT be spread to remaining pay dates. The process is to reduce the employee's monthly check for the full amount owed. Sometimes this may require docking more than one month's check. For example, if you were out 3 days with no available leave and your daily rate is $211 per day, then your monthly wages will be reduced by the 3 days times the $211 daily rate of pay for a total of $633. If the monthly gross amount is less than the dock owed that month, the additional dock owed would be docked on the following month's check. FFor example, if your monthly standard gross is $ and you owe $1, in dock for that month, $1, would be docked from the first month's check and the balance of $ would be docked from the following check. Shortage of time worked: If an annualized salaried employee is short on time worked during a workweek, any shortage of time worked greater than an hour must have an absence entered in Absence Management and any time less than an hour will be manually docked from the employee's check. The Time & Attendance Coordinator submits any shortages to payroll for processing. 3. SICK LEAVE RECORDS Sick Leave Records are reflected in the TxEIS Employee Access Center. These records should be reviewed by employees and they should contact the Leave Department if any discrepancies are found. 4. LEAVE ABSENCE CORRECTION TO ABSENCE MANAGEMENT & TxEIS An "After The Fact Memo" must be submitted to the HR Department to correct absences for a prior workday. Please contact the Absence Management Coordinator. 5. CONTACT INFORMATION Carol Reissig-Absence Management Coordinator Kandace Russell-Time & Attendance Coordinator k Teresa Tipton-Benefits & Leave Specialist

8 Payroll Procedures Manual Section C TIME CLOCK INFORMATION

9 1. INTRODUCTION Montgomery Independent School District (MISD) uses an electronic time tracking system called Time & Attendance to capture and record all non exempt employee time records. Time & Attendance is an electronic time tracking system that allows the District to accurately record, track, and report employee information in real time. This allows employees to accurately monitor and keep track of their time and enables the District to efficiently process employee time worked and leave taken for payroll purposes. Please contact Kandace Russell, Time & Attendance Coordinator, for any questions regarding Time & Attendance or timesheets. 2. OFFICIAL TIME OF RECORD The Time & Attendance electronic timekeeping system is the official timekeeping software for all non exempt employees. In order to ensure consistency of treatment for hourly & annualized salary paid employees, the data recorded in the Time && Attendance system shall be considered as the official record of the workday for the District. Any disputes over actual hours worked or attendance will be resolved by referring to the Time & Attendance and Absence Management records. 3. EMPLOYEE TIME REPORTS The Fair Labor Standards Act (FLSA) requires that employers keep detailed records on time and payments for all employees. All FLSA provisions guide utilization of the time clock system at MISD. The Time & Attendance electronic timekeeping system is used to record all hours worked for nonexempt personnel. Please contact the Time & Attendance Coordinator with any questions. 4. MISD ID BADGE AND EMPLOYEE ID NUMBER Every MISD employee is assigned a MISD ID Badge and an Employee ID Number upon hire which is used for identification purposes throughout the District. The MISD ID Badge or the employee s User ID & PIN can be used to clock in at the time clock locations. Employees are responsible for knowing their MISD ID number and protecting it from unauthorized use. 5. CLOCK LOCATIONS Time & Attendance kiosks are located throughout the District at every school and department site. Please check with your Supervisor regarding clock locations in your work area or the Time & Attendance Coordinator. 6. DAILY CLOCK IN/OUT REQUIREMENTS Please contact the Time & Attendance Coordinator for information on clock in/ out requirements. 7. MULTIPLE JOB CODES There may be instances where employees have multiple job codes. If an employee is paid from multiple funding sources or has more than one position within the district, they will be assigned a separate job code for each non exempt position. It is the responsibility of the employee to ensure that they are clocking in on the correct code at all times. Failure to clock in and out correctly on multiple job codes may result in corrective action. If you are unsure which job code you should be using or need to complete and edit, please contact your Supervisor, Time & Attendance Manager, or the Time & Attendance Coordinator for clarification. 6

10 8. VIEWING HOURS WORKED Please refer to the Time & Attendance Coordinator's manual for specific information. 9. FALSIFICATION, TAMPERING, AND UNAUTHORIZED VIEWING The following infractions are prohibited and will be considered severe. Due to the severity of these infractions, employees may be subject to immediate corrective action, up to and including termination. Non-exempt employees are not authorized to work beyond their normal work schedule without advance approval from their supervisor. Any attempt to tamper with timekeeping hardware or software Punching in or out for another employee Interference with another employee s use of the Time & Attendance system Unauthorized viewing of another employee s time in the Time & Attendance system 10. CLOCK PROBLEMS Please refer to the Time & Attendance Coordinator's manual or contact the Time & Attendance Coordinator. 11. LUNCHES Please refer to the Time & Attendance Coordinator's manual or contact the Time & Attendance Coordinator. 12. BREAKS The Fair Labor Standards Act (FLSA) does not require breaks or meal periods be given to workers. Nonexempt employees are allowed paid breaks during their shift as defined by their work schedule and their supervisor. 13. UNREPORTED HOURS The FLSA does not permit an employer to benefit from the work of an employee without compensating them for such work. Therefore, all hours worked must be reported using the Time & Attendance electronic 7

11 timekeeping system. Any time spent working while not clocked in (a.k.a. working off the clock ) is strictly prohibited. Employees are required to clock in before performing any work and are not permitted to clock out until all work has stopped. Employees that underreport or fail to report hours worked are subject to corrective action, up to and including termination. Examples of working off the clock may include: Forgetting to clock in or out Voluntarily continuing to work at the end of regular scheduled working hours Taking work home to complete on the weekend or in the evening Checking/Reading/Reviewing work related s or listening to work related voic messages while away from the office or workplace Answering phones, s, or attending to duties while clocked out for a lunch break Once an employee has clocked in, he/she is responsible for starting work. When a shift has been completed, it is the employee s responsibility to clock out. 14. PROCESSING OF ELECTRONIC TIME REPORTS The Time & Attendance Coordinator will close the work week in Time & Attendance according to a preset schedule to ensure that time adjustments are properly recorded. The workweek begins on Sunday at 12:00 AM and runs through Saturday at 11:59 PM. Please contact the Time & Attendance Coordinator with any questions. 15. PROCEDURE FOR CLOSING THE WORKWEEK AND MONTH If the Campus/Department did not close their clock by 3 p.m., the Time & Attendance Coordinator does an automatic close of the time clock to meet the payroll deadline. This will allow the workweeks to be released for Payroll Processing but without the Time & Attendance Supervisor site level approval. Please contact the Time & Attendance Coordinator with any questions. 8

12 16. DISPUTES OVER TIME CLOCKED IN OR OUT In the event an employee has a dispute over time that was clocked in or out, they should bring it to the attention of their supervisor immediately. The Time & Attendance electronic time tracking system provides a log to assist in validating times and locations of all employee swipes. Any dispute that cannot be resolved using the logs should immediately be reported to the Human Resources Department. Please contact the Time & Attendance Coordinator immediately. 17. COMPENSATORY TIME MISD does allow the accrual or use of Compensatory Time for certain employees. With supervisor approval, employees may flex their hours if necessary. Compensatory Time taken in half day or full day blocks, must be entered into Absence Management. Please contact the Time && Attendance Coordinator in regards to questions regarding comp time. 18. HOLIDAYS Employees who are eligible for paid holidays will have those days automatically entered into the Time & Attendance system by the Time & Attendance Coordinator by use of the Time & Attendance Master Calendar. 19. DOCKED PAY If an employee is absent (half day or whole day) and has used up all available local days or state days, their pay shall be docked for the days missed based on their daily rate of pay. Additionally, employees may be docked for shortage of time worked during a work week for time worked under their scheduled hours. 20. OVERTIME Unauthorized overtime is prohibited. Any time worked by an employee that exceeds the employee's budgeted position hours must be approved by the employee s immediate supervisor prior to the time being worked. All approved overtime will be calculated based on the actual hours recorded and credited to the employee as measured by the Time & Attendance electronic timekeeping system using straight time or time and a half, based on the hours worked in the Time & Attendance week. Examples: Overtime paid as Straight Time 35 hours physically worked 8 hours out on leave 43 hours paid at the regular hourly rate (no overtime) Overtime paid at Overtime Rate 42 hours physically worked (2 hours paid at overtime rate of time and a half) 21. TIME & ATTENDANCE MANAGERS Time & Attendance Managers are appointed by the Time & Attendance Coordinator as those responsible for monitoring and editing the time clock records for a worksite. If you are unsure who the Time & Attendance Manager is for your worksite, please check with your supervisor or contact the Time & Attendance Coordinator. 22. TIME & ATTENDANCE SUPERVISORS/APPROVERS Time & Attendance Supervisors/Approvers are assigned by the Time & Attendance Coordinator and are responsible for monitoring and approving the electronic time and attendance information for their site each week. Time 9

13 cannot be released for Payroll Processing without site level approval. Approval by a Time & Attendance Supervisor/Approver certifies that the time submitted to the Time & Attendance Coordinator is accurate and reflects the actual time worked. A monthly review by HR of those Time && Attendance Supervisors that are not approving the current workweeks by the deadline will be contacted and repeated violations may result in corrective action. 23. TIME & ATTENDANCE EDIT FORM Any corrections to time require a Time & Attendance edit form. Please contact the Time & Attendance Coordinator for information regarding policy and procedures. Corrections resulting from a Time & Attendance Edit Form will be made on the next available payroll run if the workweek had already been paid. 24. TIME & ATTENDANCE SYSTEM AUDITS Time & Attendance data is subject to annual external audits and may be monitored by a third party to verify compliance. Additionally, the HR Department in conjunction with the Internal Audit process will monitor Time & Attendance data on a regular basis and review for irregularities or patterns. Any irregularities and/or patterns will be reported to the Time & Attendance Approver/ Supervisor and all findings will be investigated. Please contact the Time & Attendance Coordinator with any questions. 25. ADDING EMPLOYEES TO THE SYSTEM The Time & Attendance Coordinator is responsible for adding new employees into the Time & Attendance System and Time & Attendance Managers should instruct the employee on how to obtain a badge and how to begin using the Time & Attendance System. In the event of any difficulties in setting up an employee, please contact the Time & Attendance Coordinator. 10

14 26. DEFINITIONS Non exempt Employee Determined by FLSA and include but are not limited to clerical, aides, bus drivers, managers, HVAC workers, maintenance workers, cafeteria workers, clerks, etc. (Please contact the Human Resources Department if you have questions about a specific position designation). MISD ID Number Unique number that is assigned to each MISD employee upon hire. Employees can contact the Human Resources Department to obtain their MISD ID number. Flexing Time/Hours Adjusting or sliding regularly scheduled times as needed either by the employee or by the Supervisor. Hours can be flexed with Supervisor approval within a single pay week. Straight Time Hours physically worked up to 40 hours. If an absence is part of the total hours worked for the work week, and the hours physically worked do not exceed 40, then all hours worked will be paid at the straight time rate. Straight time may also be referred to as GAP time. Overtime Hours physically worked beyond 40 hours during a workweek. 11

15 Payroll Procedures Manual Section D MONTHLY PAYROLL SUPPLEMENTAL PAY

16 1. INTRODUCTION PLEASE DO NOT SCAN PAYROLL DOCUMENTS TO THE PAYROLL DEPARTMENT. All staff is required to use the supplemental pay request form available in the Payroll Forms file of the Montgomery ISD Finance department forms located on the N drive. The form must be complete; otherwise, it will be sent back and not processed. All Supplemental Pay Request Forms are required to be submitted by 3:00 p.m. to the Time & Attendance Coordinator on the payroll deadline date as well as be signed and approved along with all supporting original documentation attached. Payroll deadlines may need to be occassional updated due to extenuating circumstances. Please contact the Time & Attendance Coordinator with any questions regarding submitting supplemental pay or timesheets. 2. SUPPORTING DOCUMENTS NEEDED FOR EACH SUPPLEMENTAL FORM Each form must contain each employee's ID number, legal name, printed name of authorized person approving supplemental pay, rate of pay, hours/days paid and payroll budget codes. A timesheet or other pertinent documentation must accompany each supplemental form for all employees listed. 3. ADDITIONAL REQUIREMENTS Forms must be approved by the designated Supervisor. Names must be sorted in alphabetical order. All supplemental forms must be received by the Time & Attendance Coordinator by the deadline set by the Payroll Department. Altered Supplemental Forms will not be accepted. Please use the official district forms. 4. EXTRA DUTY/SUPPLEMENTAL PAY RATES Please contact the Human Resources department for all Extra Duty pay rates. 5. SUBSTITUTES Substitutes must be entered in Absence Management for payroll purposes. They are not to be included on any supplemental pay request forms. Please contact the Absence Management Coordinator with any questions. 6. OVERTIME For overtime that cannot be charged to the primary funding source of an employee's pay assignment, please submit a copy of the employee s time sheet along with a completed supplemental form indicating the appropriate funding account to the Time & Attendance Coordinator. 7. SAME OR SIMILAR JOB - OVERTIME When an employee physically works more than 40 hours during a workweek, compensation for time over 40 hours will be calculated at time and one half. In other words, the overtime rate is equal to the employees regular rate times 1½. 13

17 Example: Employee A physically works 42 hours for a given workweek. This employee has an hourly rate of $10.00/hour. CALCULATION $ (40 x $10.00/hour) Regular Hourly Rate $30.00 ( 2 x $15.00/hour) Overtime Hourly Rate $ Gross Wages 7. WHOLLY SEPARATE JOB - OVERTIME When an employee physically works two different types of jobs and works more than 40 hours between the two jobs, then the overtime wages are computed using weighted average calculation. Example: Employee A physically works 37.5 hours as an Aide for a given workweek and 10 hours as a Ticket Seller during the same work week. This employee has an hourly rate of $10.00/hour. CALCULATION 1) First Calculate what the wages would be based on the two different rates for the two different jobs. $ (37.5 x $10.00/hour) Regular Hourly Rate for 1 st Job $62.50 (10 x $6.25/hour) Regular Hourly Rate for 2 nd Job $ ) Next, divide the total salary calculated from #1 above by the total number of hours worked between both jobs. $ (Salary Calculated from #1 above) / 47.5 (Total number of hours worked between both jobs) $9.21 (Average hourly rate) 3) Divide the average hourly rate calculated from #2 above by the number of different jobs worked. $9.21 (Average hourly rate calculated from #2 above) / 2 (Total number different types of jobs) $4.61 (Average overtime hourly rate) 4) Finally multiply the Average overtime hourly rate calculated from #3 above and multiply by the number of overtime hours worked between the two jobs. x $4.61 (Average overtime hourly rate calculated from #3 above) 7.5 (Total number hours worked over 40 between the two jobs) $34.58 (Overtime due for hours physically worked over 40 between the two jobs) 5) Employee A would be entitled to the following: $ (37.5 hours x $10.00/hour) Regular Hourly Rate for 1 st Job $62.50 (10.00 hours x $6.25/hour) Regular Hourly Rate for 2 nd Job $34.58 (7.5 hours x $4.61/hour) Overtime for hours physically worked over 40 $

18 Payroll Procedures Manual Section E RATES

19 Please contact the Human Resource department for current approved pay rates. 16

20 Enter Employee ID # Enter specific district services provided Enter hourly or daily rate (contact HR if rate is needed) Enter Legal Name Enter days or hours worked Enter total amount owed for each employee Enter payroll budget codes which all end in 99 Authorized approval signature, printed name & date Make sure total of all pay is readable Submit to Time & Attendance Coordinator 1. Enter employees legal names and I.D. numbers. 2. Enter specific services provided for the district. 3. Enter time worked, either hours or days. 4. Enter pay rate, either daily or hourly. Please contact HR for rates of pay. 5. Enter total pay for each employee. 6. Enter payroll budget codes. (Payroll budget codes always end in 99) 7. Approved district supervisor should print their name legibly for auditing purposes, sign and date the form. The approved district supervisor is usually the principal or director. 8. Attach timesheets and any backup documentation to this form. 9. Submit completed pay request packets to the Time and Attendance Coordinator in the HR department for processing.

21 Montgomery I.S.D. Non-Exempt Employees As an employee of the Montgomery Independent School District, I understand that I am a non-exempt employee. I further understand that according to the Department of Labor, Montgomery I.S.D. is required to pay me for the actual hours I work. Therefore, I agree that I will not start to work without recording my time through the Montgomery I.S.D. s electronic timekeeping system or documenting my time on the MISD s "Time & Attendance Edit Form or work after I have clocked out for the day without recording my time. Employees should not clock in until they are ready and prepared to begin their assigned tasks. While clocked in, employees should be working on their assigned tasks. Non-exempt employees are not authorized to work beyond their normal work schedule without advance approval from their supervisor. Any employee working overtime without approval is subject to discipline. I understand that if I work without documentation of hours worked and compensation that I am falsifying records and that this will be considered a serious offense, subject to disciplinary action up to and including termination. It is my responsibility to monitor my time and be held accountable for the hours worked and any edits or corrections that need to be made. If I am asked to work without recording the time, it is my responsibility to report the incident to Sonja Lopez, Assistant Superintendent of HR, in the District s Central Administration building. I have read and understand the Montgomery I.S.D. Payroll Procedures Manual and agree to follow this policy. Employee s Name (Please print) Employee I.D. # Campus/Department Employee s Signature Date 18

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