Procedure 5.39.01 - Payroll Process


The purpose of this procedure is to document the payroll process for Southeastern Community College including additions/changes to employee information, along with the input, approval and transfer of time information for payroll disbursement processing and the ultimate posting of this information into the general ledger.

General

The Business Office is staffed with one Payroll/Benefits Specialist II. The Payroll/Benefits Specialist II is responsible for compiling time and manually entering payroll information and reviewing payroll additions, deletions and adjustments, which are updated in the Datatel Colleague payroll system by the Payroll/Benefits Specialist II. The Payroll/Benefits Specialist II is supervised by the Controller and monitored by the Director of Human Resources during payroll processing.

For payroll purposes, employees are segregated into the following classifications: 1) Salaried 2) Hourly. Both salaried and hourly employees are paid on a monthly basis and are all processed centrally by the Payroll/Benefits Specialist II. The Payroll/Benefits Specialist II is responsible for processing a Part Time payroll as well as a Monthly payroll. Prior to processing the monthly payroll, the part time payroll must be finalized.

The college uses the Elucian’s “Colleague” system to record and track monitor general employee information. This information serves as the basis for the payroll master files. Timesheets/cards and Self Service are used to record hourly time information for both hourly and part time employees. Employees are responsible for recording their individual time worked on either timesheets/cards or into Self Service on a weekly basis. Each week supervisors should make any adjustments in the time records of their employees if necessary. Supervisors are required to approve all manual timesheets/cards or electronically approve in Self Service prior to being turned in submitting the information to payroll for processing. The data from Self Service automatically loads into Colleague as it is approved and the manual timesheets/cards are keyed into Colleague where the payroll amounts are calculated and processed. Colleague also tracks the vacation validates both annual and sick leave time for all monthly employees.

Employee Setup and Maintenance

Every college employee’s position is initially established by the Human Resources Department. The Human Resources office is responsible for adding, updating and removing personnel and their related human resources information from Colleague. This information includes pay rates, exemptions, required and voluntary deductions and withholdings. The Payroll/Benefits Specialist updates pay rates, exemptions, and deductions after initial setup by the Human Resources Office. Personnel Action Forms (PAF) are used as authorization for any changes to an employee’s file. A PAF is created by the Supervisor or the Administrative Assistant and approved by the employee’s supervisor and the Director of Human Resources. These actions are processed as they are received in the Human Resources and Payroll offices, and are filed in the employee’s personnel file.

A PAF form is created when employees are terminated, and the related updates are made in Colleague as well. Supervisors are responsible for forwarding termination information to the Director of Human Resources and/or the Payroll/Benefits Specialist. The information is recorded in the system, and documentation is included in the employee’s personnel file. This process includes salaried, hourly, full time, and part time employees. The Director of Human Resources will review the PAF form to ensure that the terminations are coded properly (i.e., not placed on leave or as transfers to other units) so that they are properly tracked or removed from the system. This information is needed to prorate final pay amounts, as required.

Employee Timekeeping and Data Entry

Part-Time Employees

Time information for part time hourly employees is processed through the use of timesheets/ cards and electronic entry into Self Service. Timesheets/cards or electronic entry into Self Service are maintained by the employees and all manual timesheets/cards

must be signed and submitted to the supervisors for review and approval on the last working day of the month. Self Service time entries are submitted on a weekly basis to the supervisor for approval. Time sheets for each of their employees should be tallied showing appropriate hourly totals for the month. The supervisor is responsible for validating time worked and editing timesheets in error that has been submitted by their employees. If the employee time is entered through Self Service is found by the supervisor to be in error, it will reject the time entry and send back be returned to the employee for correction. Once the correction is made, the employee will re-submit the time to their supervisor for approval.

Once all inaccuracies are corrected, all timesheets for the area should be complied and submitted to the payroll technician for processing.

Monthly Employees

Exempt employees’ time and payroll information is loaded into Colleague. Exempt employees are not required to report hours and are paid every period based on a normal amount of hours worked. One Instance wherein changes and adjustments may be necessary include:

A. When the pay must be prorated based on hire date or termination; or,

B. or When an exempt employee has insufficient leave to cover periods of absence.

In these instances, the Payroll/Benefits Specialist recalculates prorated amounts to ensure accuracy. Human Resources personnel make adjustments as necessary in response to pay rate changes. Pay rate changes must have two levels of approval. Note: The following is not complete: reviews the completed changes for accuracy and appropriateness. All exempt employee annual and sick leave is recorded monthly. It is the responsibility of each employee’s direct supervisor to guarantee that salaried employees do not exceed their allotted leave time.

Payroll Processing and Review

Part Time Payroll Process

Payroll processing begins immediately following the close of the last payroll run completion of the previous payroll cycle. All timesheets/cards must be submitted to the payroll office by the 10th of the month following the month for which employees are paid. Timesheets/cards will be verified for accuracy by the Payroll/Benefits Specialist prior to being entered into Colleague. Errors will be corrected and processed by the Payroll/Benefits Specialist. The cutoff for making changes or submitting additional timesheets/cards will be no later than the 10th of the month. All adjustments after the cutoff must be manually verified and approved by the appropriate Vice President. Items that have not been properly approved will be processed during the next monthly payroll cycle.

As part of processing procedures, the Payroll/Benefits Specialist will generate payroll registers for each location. Items that appear to be in error and/or unusual items will be corrected at this point through adjustments and/or stop payment requests. The part-time payroll will be completed by the 15th of the month. Timesheets/cards submitted after the 15th will be processed during the following month’s payroll run cycle.

Monthly Payroll Process

For salaried employees, that receive an established monthly salary, payroll processing focuses principally upon cutoff issues and wage adjustments. The Payroll/Benefits Specialist begins the monthly payroll process immediately following the completion of the part-time payroll and must complete the process three (3) business days before month-end. Employees are paid on the last business day of the month, or upon a schedule established by the State Controller. Salaried employees receive the same rate of pay, based on regular hours, every pay period, notwithstanding termination or wage adjustments. Gross salary wages are calculated to prorate for employees who start in the middle of a pay period, and for employees terminated in a period. Stipends are entered into Colleague upon proper approval from appropriate supervisors and managers. All salary/wage adjustments must be supported by a Personnel Action Form and require Vice President approval.

Once all information is entered, and all amounts are deemed accurate, the college sends part-time and monthly payroll information amounts to a clearinghouse, which will authorize that the pay is distributed to the various employee bank accounts. In instances where problems are found after the electronic transmission to the bank, the college can submit stop payments on amounts for an individual, and a manual check can be created to pay the employee in lieu of the stopped payment. Full-time, regular employees are required to participate in direct payroll deposits.

Reviewed: April 21, 2021

Revised: April 21, 2021