CENTRALIZATION of PAYROLL & Other Accounting Updates

Transcription

1 CENTRALIZATION of PAYROLL & Other Accounting Updates ARCHDIOCESE OF AGANA SJPCR, November 17, 2017

2 Issues covering Payroll Decentralized Un-auditability of payroll Lack of Documentation & File Retention Tax reporting Variety of payroll schedule ex. Advance Varying pays scales Varying benefits Challenges on payroll Turn-over Erroneous Classifications of Employee Type

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4 Payroll Related Updates

5 Payroll Related Updates

6 Our Goal STANDARDIZE IRS Agency Financial Reporting And HR & Payroll RevTax CENTRALIZE DOL

7 Desired Outcome 1. Improve practices on payroll and human resources 2. Ensure adhere to regulatory compliance 3. Improve filing retention and documentation 4. Auditability, accountability and transparency

8 The Story

9 The Feeling

10 Facing the Reality

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12 Employment Status Categories

13 Employment Status Categories Introductory Or Probationary Period 90 days or 180 days (may be extended demonstrate the ability to meet the requirement of the job)

14 Difference Between Employee & Independent Contractor

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16 PROS & CONS PROS CONS 1 Quality Control Process 1 Payroll Lag (1 week) 2 Auditability of Records 2 Payroll Deposit 1PPE +1 3 Record Retention Compliance 4 Standardization of Benefits 5 Payroll Related Tax Reporting are Covered 6 Payslip 7 Availability of Plans Aflac, 403B, Cafeteria 8 Automatic Leave Tracking 9 Payroll Journal Entry 10 Lessen Administrative burden of payroll processing Increase Collaboration and Best Practices

17 BENEFITS MADE AVAILABLE & Economies of Scale

18 CAFETERIA PLAN Pay Calculation

19 The Truth

20 OPEN TIME CLOCK TIME ATTENDANCE SOFTWARE Reliable Secure cloud based time clock system Track : Employee Time Absence Paid Time off accruals Notes Restrict Employees and allow only to punch on assigned network devices

21 Converting Payroll from Semi-monthly to Bi-weekly

22 Payroll Calendar

23 TIMELINE

24 Steps to Be Taken Step 1. NOTIFICATION Notification of Current Payroll Provider Step 2. COMPLETION On Boarding Process Checklist a) Available File at the Office b) On Boarding Checklist c) Payroll Deduction Authorization d) Garnishments (Creditor, Child Support, Alimony) Step 3. SUBMISSION a) Transmit to the Chancery Office Needed completed packet Step 4. COMMUNICATION Step 5. CONTINIOUS IMPROVEMENT

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26 Responsibility at Archdiocesan Level 1.Process of Payroll a) Collect Priest & Employee Data b) Review Payroll Information c) Collection of Timesheet & Review d) Distribution of payroll slip e) Respond to queries related to payroll processing

27 Responsibility at Parish Level PRIEST > Remains responsible in Managing Employee Performance > Maintains discretion on salary & benefits of the parish staff (consult chancery office if above norms) PARISH > Maintains copy of the employee file

28 Pending Action - Transition 1. Finalization of Payroll Calendar 2. Payroll Adjustment / on 1 week Lag waiting 3. Notification of IRS of last filing of Year Notification of Payroll Provider 5. Information on Payroll Cut Off

29 Your packet includes

30 Laity Forms Part 1 PAYROLL PROCESSING: 1. New Processing Checklist 2. Employee Remuneration Summary 3. Employment Application Form 4. Personal Action Form 5. USCIS Form I-9 (Copy of US Passport, Green Card, Drivers License and Other Proof of eligibility to Work) 6. Form W-4 7. Employee Authorization for Automatic Deposit (SA Letter from Bank or if CA Void Check 8. Voluntary Payroll Deduction Form 9. Company Property Issuance Form 10. Employee Contact Information..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\AOA On Board Processing In Forms Part 1.pdf

31 Laity Forms Part 2 ON BOARDING: (Policy) 1. Non-Disclosure Agreement Employee 2. Code of Conduct Policy 3. Code of Ethics 4. Conflicts of Interest/Private Inurement Policy 5. Anti-Fraud Policy 6. Whistleblower Policy..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\On Board Processing Policies Need Signing.pdf

32 Laity Forms Part 3 PAYROLL PROCESSING 1. Bi-weekly Time Card 2. Open Time Clock Memo & Instructional Manual 3. Leave Application Form OTHER HR RELATED FORMS 4. Annual / Interim Performance Appraisal 5. Salary Increase & Promotion Request Form 6. Progressive Disciplinary Form 7. Performance Improvement Plan (PIP)..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\AOA Processing Out Forms Part 3.pdf

33 Laity Forms Part 4 EXIT PROCESSING FORM 1) Employee Processing Out Checklist 2) Exit Interview Questionnaire 3) Return of Company Asset Form..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\OpenTimeClock Application and Other Matters Related to Timekeeping.pdf

34 Hiring Process 1) Job Objectives and Responsibilities 2) Acknowledgement of Receipt of Handbook 3) Job Applicant Interview Questionnaire 4) Application and Interview Summary Qualified Applicants 5) Employee Verification Consent 6) Job Offer..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\Job Objectives and Responsibilities Interview Questionaire and Job Offer.pdf

35 File Retention-

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37 Clergy Forms part 1 1) Clergy Processing In Checklist..\..\..\Desktop\AOA Payroll Centralization\Priest Related Forms\AOA-PF005 CLERGY PROCESSING CHECKLIST rev pdf 2) Priest and Deacons Remuneration & Benefits Survey 3) Clergy Personnel Profile 4) Clergy Action Form 5) USCIS Form I-9 (Copy of US Passport, Green Card, Drivers License and Other Proof of eligibility to Work) 7) Form W-4 8) Employee Authorization for Automatic Deposit (SA Letter from Bank or if CA Void Check 9) Voluntary Payroll Deduction Form 10) Company Property Issuance Form 11) Employee Contact Information

38 Clergy Forms part 2 1) Clergy Leave Request Form 2) Annual/Interim Performance Appraisal n- Clergy /Religious..\..\..\Desktop\AOA Payroll Centralization\Forms & Docs Given Away\Clergy On Board Processing In.pdf

39 Other Concerns I am paid by my parish (separate check) medical and dental separate from my pay how will that work? I am paid gas allowance how will that work? I am paid by bonus at end of year how will that work? I am receiving a separate stipend for my other role at the church? How will this centralization affects me.

40 Priest and Employee Manuals in Progress (Traget Draft by Nov30, 2017)

41 What s New General Information Construction Cost Refinancing Debt Retirement Local Market Information Real Estate Values

42 Your Resources On Site and Off Site Support Accounting Team welcomes you! - We can provide - on the job training - Observe and Learn

43 Your Electronic Forms can be found Contact Joni or Chancery office if fillable forms are unavailable at the website

44 Additional Materials Provided at your parishes

45 Questions

46 Thank You You may as at Or contact as at: