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Best Practices in the Payroll Department. By: Linda Robertson, Payroll Director Buckeye Elementary School District & Tracy McLaughlin, Manager Heinfeld, Meech & Co., P.C. Where do we start?. Communication goes three ways between: Payroll Human Resources Business Office.
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Best Practices in the Payroll Department By: Linda Robertson, Payroll Director Buckeye Elementary School District & Tracy McLaughlin, Manager Heinfeld, Meech & Co., P.C.
Where do we start? • Communication goes three ways between: • Payroll • Human Resources • Business Office
The New Employee Trail • Contracts, Work Agreements and New Hire Checklist • Personnel Action Request Form (PAR) • Pay cycle calendar • Orientation?
Personnel File Who should maintain what? What are the minimum requirements? -Application -Resume -Performance Reviews -Loyalty Oath -Policy Acknowledgement -Pay Decisions -Training -Background Checks
Payroll File What is the minimum requirement? Employee demographic information Work schedule Wages
Employee Leaving -Personnel Action notification -Calculate -leave balances -final pay out
Segregation of Duties • Human Resources • New Hire Checklist • Originals to Payroll • Changes • Service oriented • Enter and forward to Payroll
Segregation of Duties • Human Resources • Employee demographics • Attach deductions and leave plans • Personnel file • Create contracts and work agreements • New hires and returning staff
Segregation of Duties • Payroll • Documents that impact the employee’s paycheck • Changes • Service oriented • Enter and file in employee’s payroll file • Verify if made by Human Resource
Segregation of Duties • Payroll • Assign employee to position • Create new positions and vacancies • Payroll file
Balancing Payroll • Timesheet Verification • Daily Timesheet Tally • Balancing payroll docks • Timesheet Header • Should balance to Gross Pay for pay period
Balancing Payroll • Verifying Federal wages calculation • Social Security Wages • Social Security • Medicare
End of Fiscal Year • Reconciling contracts • Reconciling stipends, addendums, etc.
End of Calendar Year • Circular E updates • Balance W-2’s • Second set of eyes
Additional Information Arizona Minimum Wage • $7.35 Effective January 1, 2011 State of Arizona Labor Law What would the auditors say?
Records Retention http://www.lib.az.us/records/school.aspx Arizona State Library, Archives and Public Records
Additional Information Who is your back up? Do you have a back up? Are your procedures documented?
Key Items Circular E -Revised each calendar year Publication 505 -W-4 changes www.irs.gov
Key Items Publication 15-b -Fringe Benefits FSLG -Taxable Fringe Benefit Guide www.irs.gov
Funding Employees • Has the grant been awarded? • How are employees funded? • Are you ready to change
Fund Communication FY10FY11Name of Grant 102 102 Title I LEA Improvement Year 1 283 283 McKinney-Vento Homeless 224 N/A IDEA ASA Math Academy Year 2 225 N/A ARRA IDEA Preschool for 2009 325 325 ARRA IDEA Preschool for 2010
Resources • Internal Revenue Service
