Grant accounting handbook

Section X

Payroll

The records that are to be submitted to the Payroll office to have employees of the District paid for time worked can be categorized four ways: regular payroll, substitutes, extra service, and extended employment. 

All payroll is paid according to the board approved salary schedules for the current year.

Current year salary schedules are available on the Employment page of the FCPS public website.

Regular payroll

DEFINITION

The regular payroll is used for reporting time worked for FCPS employees for their regular job and appropriate work year.

GENERAL INFORMATION

For regular payroll, all employees whose regular salaries are to be paid from the grant/awards monies should have been set up with the proper accounting codes and school assignments through the Department of Human Resources. Once this process has taken place, the employee automatically comes into the payroll as it is generated each pay period.

If the employee is certified or paid in a salaried classified position based at a school, the name will appear alphabetically on the biweekly-certified Personnel Absence reports sent to the schools from the Payroll Department. If the employee is absent for any reason, the proper notation is to be made on the form and the appropriate leave card submitted with the report on the date it is due in the Payroll Department. Salaried employees not based at a school are reported on a Personnel Absence form submitted by the department through which they work.

If the employee is classified hourly, the name will appear alphabetically on an Hourly Time Report sent out biweekly to each school/department. The employee either punches a time clock at the work location or submits a Daily Record Sheet to his/her supervisor. The time is then recorded on the Hourly Time Report and returned to the Payroll Department along with the appropriate leave cards if any time off was taken.

Substitutes 

If pay for substitute employees has been approved in a grant/awards budget, the substitute codes for that position should have been entered into the system through the budget office in order for subs to be paid from the grant.

Certified substitutes sign in at the schools on the Personnel Absence form under the name of the person for whom they are subbing. When the absence report is submitted to payroll, the sub is paid under the same codes as the employee for whom they worked (the sub object code being the only difference).

Hourly substitutes complete a Daily Record Sheet at the location where they are subbing. The information is then transferred to the Hourly Time Report form listing the substitute's name, social security number, MUNIS number (if known), and the number of hours worked and for whom. When the reports are received in the Payroll Office, the sub is paid on the same codes as the regular employee. (The only difference will be the sub object code.)

Extra Service 

DEFINITION

Extra Service is work done in addition to the employee's regular job or work year. Some examples of extra service are:

1. Professional Development - Payments to employees for workshop attendance.
2. Workshop presentation.
3. Textbook selection and curriculum writing.
4. Community Education
5. After school work - payments to employees for work after their regular workday during their regular work year. This is work performed other than their regular position.

GENERAL INFORMATION

1. Only district employees may be compensated through the payroll system. Employees may only be compensated at Board approved rates for Extra Service duties. The rates should be obtained from the Department of Human Resources.
2. Holidays, leave time, etc. are not paid on Extra Service.
3. Forms for Extra Service submitted to payroll must be originals signed by the Project Director/Grant Budget manager and must contain all accounting codes, the employee's name, social security number, MUNIS number (if known), date of service, rate of pay found in district salary schedule), and total amount due. Payment could be delayed if any of the previous information is missing.
4. To be paid in a timely manner, requests for payment should follow the normal payroll cut off dates.

Hourly employees will be compensated at an overtime rate for work over 40 hours per week, within guidelines outlined in Board Policy.

Extended Employment

Extended Employment is time worked in a regular position and paid at a regular daily rate, but for days beyond the normal school calendar year of 190 days. The Program Director will determine if Extended Employment is required. If so, the Budget Office will be notified and determine whether funding is available. Once this determination is made, Human Resources will be notified of the number of days required for the position and the employee will be entered into the system with the appropriate accounting codes and number of days.

Extended Employment is reported and paid separately as worked in August and June. During the year, the employee receives biweekly checks (either 21 or 26) based on the regular annual salary (190 days).

Extra Service & Extended Employment are required to follow the guidelines in Section VII (Hiring Process), before the payroll process can proceed.

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Last update: 2/20/2004 4:01:25 PM