Sample Employee Contract for Six Months

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Sample Employee Contract for Six Months Powered By Docstoc
					Employee Time Accounting

         Presented by
   Internal Business Services


            SAN DIEGO COUNTY
           OFFICE OF EDUCATION   V2.0
Please…
     Employee Time Accounting
             Manual
• The Employee Time Accounting manual,
  forms, and this slide presentation are
  available on the Internal Business
  Website at:
• Intranet/Documents/Internal Business
  Forms and Documents
  http://www.sdcoe.net/business2/?loc=ib-forms&m=3&pi=ibs
                 Page # in Handout   5




Chapter 1

GENERAL GUIDELINES
                                           5

           What is it?
                 How was
                 your time
                  spent?




Adjust payroll               How is your
  to match                     salary
    time.                     charged?
                                                    5

                     Why?
• Ensure payroll charges match how time is
  spent
• Federal and State requirement
  – OMB Circular A-87, Attachment B, 8(h)
     • Federal: Office of Management & Budget
  – CSAM Procedure 905
     • State: California School Accounting Manual
  – Title 5
• SDCOE Employee Time Accounting Manual
                                             6

     Account Number Basics
  FF-FF-RRRR-RRR-GGGG-UUUU-OOOO-OOO-SSS-P
• Resource: Program being operated
  – ROP                     6350
  – Special Education       6500
  – After School            6010
  – Internal Business       0000
• Resource: a set of accounts used to keep
  track of income and expenses for one
  type of activity.
                                       7

            Consequences
• Consequences for non-compliance
  – Loss of a single federal program
  – Loss of all federal funds
                     9




Chapter 2

TYPES OF EMPLOYEES
                                            9

          Type of Employees
•   Unrestricted Programs
•   Local Programs
•   Single Categorical Program
•   Multiple Categorical Programs
•   Mix of funding including any of above
•   Used as match regardless of funding
                                             9

            All Programs
• If your time is used as match in another
  program, you must document your time.
• “No time reporting required” should be
  read as…
• Generally no time reporting required
  unless your time is used as match in
  another program, then you must
  document your time.
               9

All Programs
                                     9

     Unrestricted Programs
• No time reporting required
• Resources
  – 0000 General Fund Unrestricted
  – 1100 Lottery Programs
                                                  10
              Local Programs

• Resource 0904: No time reporting required
• Resource 9010: Time reporting if:
   – Funding from a contract
   – Employee used as match
   – Reporting to granting agency is required
• Resource 9515: Time reporting required
• If source is federal, time reporting required
• If time reporting required, use categorical
  rules to determine semiannual or monthly
                                         11

      Categorical Programs
• Federal and State grants, contracts,
  entitlements, funds
• Time reporting always required
• Two types of employees
  – Single program funded
  – Multiple program funded
                                                  11

      Single Program Funded
• Paid by a single funding source
• Means a single resource-sub (generally)
   – 6010-100
   – 3310-400
• If we divide a single funding source into
  multiple resource-sub’s, it is still a single
  funding source:
   – 2410’s
   – 3060’s
                                           11

   Multiple Program Funded
• Paid by more than one funding source
• Means more than one resource-sub
  (generally – see exception in previous
  slide)
  – 0000-100 and 9515-110
  – 6010-400 and 6500-450
  – 0904-300 and 3060-550
                                                  12

       Match Requirement
• Match
  – Cash: local funds contributed by SDCOE to
    a program as required by a granting agency
  – In Kind: local employee time, office space,
    etc. contributed by SDCOE to a program
• Match employees paid by any funding
  source must document their time
                                            12
 Employee Services Charged Via
      Inter-Office Charge
• Time reporting requirement based on
  how salary is charged in payroll
• If normal payroll is unrestricted, time
  reporting requirement is not created
  because the employee’s time is charged
  to a categorical program through an
  inter-office charge document
                13




Chapter 3

DOCUMENTATION
REQUIREMENTS
                                               13

        All Time Accounting
• After the fact report
  – Not a plan
  – A July – December semiannual report must
    be signed after December
• Account for 100% of your regular job
  – Additional assignments – separate
    reporting
                                                      14

       All Time Accounting
• Form Due Dates: 30 days after the end
  of the reporting period
  – Semiannual reports
     • July – December      due January 30
     • January – June       due July 30
  – Monthly reports
     • By the end of the month following the
       reporting month:
        – Report of October time due by November 30
                                            14

       All Time Accounting
• Turn forms into your Manager
• Then to your Program Business
  Specialist or equivalent
• Programs must track that all forms have
  been turned in.
                                            14

      Semiannual Reporting
• Employees funded from a single funding
  source
• Report every six months
  – July – December   Due January 30
  – January – June    Due July 30
• Multiple employees may be listed if all
  work 100% for the same funding source
• Match employees must be listed
  separately
                                             14

      Semiannual Reporting
• Signature Requirement:
  – Employee and Manager
          OR
  – Manager only if manager has direct
    knowledge of the work performed by all
    employees on the list
• Look for division signature requirements
• Sign after the end of the reporting
  period
                                          15

        Monthly Reporting
• Employees funded from multiple
  funding sources
• Report every month
• Due by 30th of month following the
  reporting month
  – October time report due November 30
• Only one employee per form
                                                15

        Monthly Reporting
• Signature Requirement
  – Must be signed by employee and manager
  – Manager may not sign in place of employee
• Look for division signature requirements
• Sign after the end of the reporting
  period
                                          15
         Supplemental
      Employment Contracts
• Employee works in two separate
  positions
• Employee has a regular contract and a
  supplemental contract
• Keep separate time accounting records
  for each position or contract
• Review each position or contract
  independently of others to determine
  correct reporting.
                    17




Chapter 4

ADJUSTING PAYROLL
                                                17

  Payroll & Time Must Match
• Duties determine how payroll distribution
  is ultimately recorded.
• Clarity & Payroll set up are estimates.
• Time Accounting is the final determination.
• Payroll must be adjusted to match time
  reporting
  – Monthly for programs requiring monthly
    financial reports
  – At least quarterly for other programs
                                              18

                Payroll
• Once time has been certified and payroll
  has been adjusted to match the
  certification, no further adjustments to
  the payroll distribution may be made.
• Time accounting certification and Payroll
  must match.
                          19




Chapter 5

SUMMARY OF PROCEDURES &
FORMS
                                          19

    Summary of Procedures
• Use the forms provided by IBS
• Determine which employees report on a
  semiannual and monthly basis
• Report 100% of your time
• Turn in 100% of the forms.
  – Federal ED and CDE: 90% is not good
    enough.
  – Only 100% compliance = compliance
                                             19

    Summary of Procedures
• Review completed forms prior to
  submission
• Prepare SXADJ to adjust payroll to
  match Time Accounting
• Maintain records for 5 years (IBS will
  store records)
• If someone leaves, get their form before
  they go!
                                              19

        Summary of Forms
• Both forms are available on the IBS
  Forms page on the Internet
  – Get there from the Documents tab of the
    Intranet
• Review the guidelines with your
  Program Business Specialist to
  determine who must complete time
  accounting.
Form - Semiannual
Form - Semiannual
Form-Semiannual
    Sample
Form - Monthly
Form - Monthly
Form – Monthly
    Sample
                                21

   Internal Business Contacts
• Shauna Stark
  – 858-292-3749
• Margaret Romero
  – 858-292-3745
• Myrna Gasang
  – 858-569-5360
• Pam Gilles
  – 858-571-7217
            Program Contacts
• Div 100          Your manager OR
  – Shauna Stark
• Div 200          Your manager OR
  – Shauna Stark
• Div 300          Your manager OR
  – Shauna Stark
• Div 500          Dean Miyake
• Div 600          Your manager OR
  – Margaret Romero
         Program Contacts
• School 400         Student Services
  – Your manager
• School 403         Student Suppt Svcs
  – Melissa Nguyen
• School 407         Migrant Education
  – Ali Mottaghi
• School 410         Outdoor Education
  – Wayne Hindle
         Program Contacts
• School 420        JCCS
  – Paul Lee
• School 440        ROP
  – Julie Kimball
• School 451-454    Spec Ed – SELPA
  – Eva Gomez
• School 455-456    Spec Ed – Operated
  – Mary Walker
          Practice Forms
• Use the information provided in each
  example to decide who should be
  reported on which form and who must
  sign the form
        Practice Facts - #1
• Susan works in Migrant Education and is
  paid from the following resource-subs:
  – 3060-125 Migrant Ed-Direct Svcs   25%
  – 3060-550 Migrant Ed-Admin         75%
• She spent all of her time each month
  during July – June working with migrant
  education students, parents, and
  administration
         Practice Q&A - #1
• Does Susan have to report her time?
  – Yes, because she works for a federal program
• Does Susan have to report semiannually or
  monthly?
  – Semiannually, because even though Susan is
    paid from two different resource-sub’s they
    are both from the same Migrant Education
    funding source
• Who must sign the form?
  – Either Susan or her Manager may sign the
    form
         Practice Facts - #2
• Kevin works in LR&ET and is paid from
  the following resource-subs:
  – 0000-520 District & School Impr          75%
  – 0904-535 Support Reading Impl.           25%
     • 0904-535 is funded through workshop
       registrations)
• He spent his time each month during
  July – June working with districts to
  improve test scores and presenting at
  RIC workshops.
         Practice Q&A - #2
• Does Kevin have to report his time?
  – No, because he is funded from two
    unrestricted programs that are not based
    on a contract and have no reporting
    requirements.
        Practice Facts - #3
• Molly works in JCCS and is paid from the
  following resource-subs:
  – 2410-100 JCCS Court Teachers      65%
  – 3010-400 Title I Basic Grant      35%
• Molly spent her time during July –
  December teaching a class of students
  all of whom are eligible for Title I
  services.
          Practice Q&A - #3
• Does Molly have to report her time?
  – Yes, because she is paid from state and federal
    funds
• Does Molly have to report semiannually or
  monthly?
  – Monthly, because she is paid from a
    combination of federal and non-federal
    resources
• Who must sign the form?
  – Molly and her manager
        Practice Facts - #4
• Samantha works in ROP and is paid from
  the following resource-subs:
  – 3555-401 Perkins 132       100%
• Samantha spent her time from July –
  December working on Carl Perkins
  about 75% of her time and working on
  ROP administration about 25% of her
  time.
         Practice Q&A - #4
• Does Samantha have to report her time?
  – Yes, because she is paid from a federal program
• Does Samantha have to report semiannually
  or monthly?
  – Semiannually because she is paid from a single
    federal program
• Who can sign the form?
  – Samantha or her Manager
• But…
         Practice Q&A - #4
• Once Samantha reports that she spent her
  time for July –December working on
  projects other than Perkins,
  – Her payroll for July –December will have to be
    adjusted to charge her salary to match her
    time:
     • 3555-401 Perkins 132            75%
     • 6350-710 ROP Management         25%
  – She will begin monthly reporting as of January
    because she is now working under two
    categorical programs.
Thank you!

				
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