DL-R2
PAYROLL PROCEDURES PROCESSING
A. Authorization – The following are documents that are required to authorize payment for personal services. The payroll department shall not make payment to individuals until a properly approved document is received.
1. Signed and approved employment contract (10, 11, 12 month).
2. Signed and approved supplement contract.
3. Signed time sheet approved by the appropriate supervisor. Time sheets will be provided by payroll.
4. Letter of agreement approved by the Superintendent or the Director of Human Resources.
5. Memorandum approved by the Superintendent for payment not covered by items 1 to 4.
B. Paydays
1. Contracted employees will be paid in 12 installments on the last working day of the month. For the month of December the end-of-month payday will be the last workday before the winter break.
2. Payments from time sheets or other documents will be made on the last working day of the month. If the following day is a holiday, then the date will be as determined by the School Board.
C. Submission of Documents
1. Payroll documents are due and must be received by the Payroll Department by the 15th of the month.
D. Payroll Changes – The Human Resources Office shall be notified in writing of any changes in name, marital status, address and termination of employment. For changes in name or marital status, new tax withholding forms must be submitted to the Payroll Office. The Human Resources Office will forward the notification of change of name, address and termination of employment to the Payroll Office.
E. Direct Deposit – Per regulation DL-R1, direct deposit is required for all contracted employees.
F. Coaches
1. For fall activities, payments will be paid at the September and November School Board meeting. For winter activities, payments will be paid at the December and February School Board meeting. For spring activities, payments will be paid at the March and May School Board meeting.
2. Time sheets – Employees that are paid on an hourly or daily basis shall be paid using an approved time sheet, and the time sheet should be completed and delivered to the Payroll Office by the fifteenth (15th) of the month of pay. Anything received after the fifteenth (15th) will be paid the following month.
A. Termination of Employment – The employee shall notify the Human Resources Office in writing for termination of employment. Contract pay due the employee and any deduction to settle the contract will normally be completed in the month of termination. Payments to settle accumulated leave balances will be paid following the month of termination. Only accumulated vacation days shall be paid upon termination of employment. Accumulated sick leave shall only be paid upon retirement in accordance with regulation GCBD-R1. Vacation days shall be paid at the contracted per-diem rate and sick leave at $20 per day.
B. Lost/Damaged/Stolen Checks – The employee is responsible to notify the Payroll Office immediately when a check is lost, damaged or stolen. When a check is damaged and will not be processed by a financial institution, the employee shall return the check to the Payroll Office for replacement. A new check will be issued within five (5) working days upon receipt of the damaged check. For a misplaced, lost or stolen check the employee shall notify the Payroll Office in writing stating the facts and circumstances pertaining to the loss. The waiting period for replacement of a lost check will be a maximum of three weeks from the date of issue.
C. W-2’s – The employee wage and tax statement (W-2) will be issued annually no later than January 31 of each year. Employees are responsible for retaining W-2 forms for filing the individual’s Federal and State tax report. Lost, misplaced or replacement W-2 forms must be requested in writing from the Payroll Office. Copies of W-2 forms will generally be provided within five (5) working days of receipt of the written request.
Approved by the Superintendent: December 18, 2003
Superintendent’s Signature: _______________________________