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The following procedures will be followed when hiring or terminating personnel, and processing a regular payroll. 

NEW HIRES/CHANGES

District Personnel — Function

• Superintendent — Submits formal recommendations to hire the new employees to the Board in the form of a Personnel Agenda.

• Board of Education — Approves the recommendation to hire candidates. 

• Human Resources — Prepares documentation relating to the new employee and inputs the required earnings information to the financial system.

• Payroll Clerk — Adds payroll deduction information, direct deposit, retirement system, health insurance deductions, etc.

• Accountant — Reviews the Payroll Change Report and verifies all changes to the BOE minutes.

• Human Resources — Enters all earnings adjustments to an employee's record after BOE action and review by the Business Office.

• Payroll Clerk — Receives all non-earnings adjustments from the Human Resources Department and forwards to the Payroll Department.

TERMINATIONS

District Personnel — Function

• Superintendent —  Submits formal recommendations for resignation/termination to the Board for consideration.

• Board of Education — Approves the resignation or termination of the employee.

• Human Resources — Terminates the employee in the financial accounting system with the appropriate end date.

• Payroll Clerk — Generates terminated employee's last paycheck based upon information received from Human Resources including attendance records.

• Business Office — Reviews Payroll Change Report and verifies all changes to the Board minutes.

• Human Resources — Notifies employee of benefit options in accordance with COBRA requirements.

PAYROLL PROCESSING

District Personnel — Function

• Principal/Administrator — Reviews timesheets/additional pay forms for reasonableness, accuracy and completeness. Signs timesheets/forms indicating approval and forwards to Payroll Clerk.  

• Payroll Clerk — Checks hours/units calculations, dates and hours worked, description of work, attendance, and enters rates and budget codes. Central administration reviews and approves prior to processing.

• Human Resources — Verifies the use of annual sick and other paid leaves available. Updates each employee's attendance record to reflect the use of available and allowable absences. Communicates with Payroll Clerk regarding those employees whose salaries must be adjusted for uncompensated absences.

• Payroll Clerk — Loads the salaried employees to be paid. Enters approved timesheets/additional pays into financial system. Processes deductions.  Runs audit reports to verify any changes from prior payroll. 

• Accountant — Reviews payroll audit reports with the Payroll Clerk before final payroll is processed and posted.

• District Treasurer — Authorizes Payroll Clerk to process payroll using Treasurer’s signature disk. All employees are required to use direct deposit so no physical checks are processed, but the Treasurer’s signature is required for direct deposit statements.  

• Payroll Clerk — Completes processing and posts payroll to the general ledger. Emails employees direct deposit statements on pay day.

• Accountant — Performs final review of the payroll transaction journal and signs off.

• Human Resources — Verifies that Board appointments, status changes, and terminations are included in the payroll.

• Superintendent — Performs final review of the payroll transaction journal and certifies.

Adoption date: November 7, 2022