District Resource Guide - Polk County School District

for 12 month-employees who work over one day and under another in the same week but
net their planned work time in total for the week.
• Non-exempt employees’ pay should be docked for any shortage of time that is less than
their normally scheduled work hours in any given week. Disciplinary measures should
be taken against employees who habitually work less than their normally scheduled work
hours per week. Time is calculated by rounding to the nearest quarter hour each day as
follows:
o 1-7 minutes=.00 hour
o 8-22 minutes=.25 hour
o 23-37=.50 hour
o 38-52=.75 hour
o 53-60=1.0 hour
For example, a custodian that clocks eight minutes less than his planned work day should
be docked one-quarter hour that day. Likewise, if the employee clocks over eight
minutes he should be credited one-quarter hour.
• The principal should approve all postings to SAP for payroll exceptions to employees’
normal planned working time including leave, overtime and compensatory time. In
his/her absence, an Assistant Principal should be delegated this authority. This allows the
school the opportunity to more closely monitor and help prevent unauthorized use of their
employees’ leave, overtime, and compensatory time. Particular attention should be given
to postings for the payroll secretary, as you the principal are the only other double check
for her payroll entries.
General
• Payroll expenditures make up the largest percentage of the district’s operating budget.
• Violation of established laws and policies puts an organization at increased risk of
undetected theft and errors.
• The principal is responsible for the proper accounting and administration of the school’s
payroll and therefore must sufficiently supervise and monitor the school staff to ensure
that the correct procedures and practices are in place.
• We recommend that the Principal review the Gross to Net report, overtime and
compensatory reports monthly and periodically review payroll records and SAP postings
for accuracy as well as verify that all leave forms are on file. The review should be
documented by signing and dating the reports.
• We recommend that the principal review the Gross-to-Net Report monthly before the
distribution of payroll checks. Any obvious errors such as terminated employees
receiving a check, payments to employees on an unpaid leave of absence, a current
school employee not receiving a check, inflated amounts, etc. should be further
researched at that time.
Prepared by Carol Matthews 7/26/11