Purpose: To ensure that employees are paid timely and accurately and all payments are approved by the Board of Education.
Procedure: The Business Administrator/Board Secretary will establish controls that help insure that errors and fraud in payroll would be detected in a timely manner. These controls include the following:
a. Ensure limitations on payroll access to HR records by developing roles in alio and developing access through menu items for each role.
b. Create an approval process for all HR changes to employee payroll records.
c Verify that changes to payroll amounts are authorized by issuing the HR Audit Report at the beginning of each pay cycle and reviewing Net Payroll Comparison Report each pay cycle
d. Verify that proper tax deductions and voluntary deductions are taken by reviewing comparative deduction reports and comparing any changes to requests in the employee portal
e. Verify that proper health benefit contributions are deducted by calculating the statutory amount each pay cycle. The NJ Healthcare Adjustment program in alio calculates the percentage of contribution based on salary each pay period.
f. Verify the accuracy of pay rates and budgetary account numbers for any extra compensation by reviewing payroll input reports by account and earn code.
g. At least once every three years each employee will be required to provide to the payroll department in the Business Office, a picture identification and sign for release of his or her check or direct deposit voucher on a pay date randomly selected by the Business Office.
All compensation other than overtime must be approved by the Board of Education prior to the activity. The Human Resources Department establishes an authorized job and pay for contract salary positions in the District’s HR software, alio. The job and pay includes authorized dates for the activity and approved pay rates.
Regular Pay
Employees will be paid on the 15th and 30th of each month as per contract. When this is a school holiday, payday will be scheduled one working day earlier. All ten-month employees will receive 20 equal payments for their contract salary, from September to June inclusive. All twelve-month employees will receive their total contract salary, in 24 equal payments, from July thru June inclusive.
Extra Contracts
Coaching contracts will be paid in two equal installments during the coaching season. The first payment will be paid midway and the final payment will be made at the end of the season. Advisor contracts will be paid in one, two or three installments per year depending upon past practice.
Substitutes, Overtime and Hourly Paid Employees
All daily and hourly paid individuals will receive pay for the time worked up to the date that the time has been entered into the employee portal. This pay will be electronically approved in the employee portal by the administrators responsible for that activity.
Payment for Services to District Employees
All payments to District employees for services must be paid through the payroll process after an approved request is submitted through the Employee Service Portal, taxes must be withheld, and all earnings reported to the IRS on FORM W-2. Payments to reimburse expenses supported by receipts are also paid through payroll and must be submitted to the Business Office via the Employee Service Portal.
Reimbursement for Purchases to Employees
The Board of Education only recognizes an employee reimbursement when it pertains to pre-approved travel, meals and conferences. The Board will not reimburse employees for items and goods personally purchased by the employee, except in limited situations where the expenditure is pre approved by the Business Administrator.
• Approved travel, meals, and conferences – District employees may be reimbursed for out-of-pocket expenditures, if the event is pre-approved by the Superintendent and the Board of Education and complies with travel regulations.
• Other goods and services – Reimbursement of out-of-pocket expenses may be made only if:
1) a bona fide emergency is demonstrated;
2) the purchase is authorized by the Business Administrator/Board Secretary in advance; and
3) it is supported by receipts.
All reimbursements must be entered into the employee portal and electronically approved by the immediate supervisor and the Business Administrator before payment is made on pay day.
Year End W2 and 1094/1095 Processing
The Staff Accountant will use the Alio system to create year-end tax forms as required.
Quarterly IROC Reporting and Tax Reporting
The Staff Accountant will prepare the Report of Contribution for each quarter using the TEPS system. Using the alio system, the federal 941and NJ and PA 927 reports are completed
Detailed procedures for payroll processing are included in the Appendix II section of this manual.