HR PAYROLL ADMINISTRATION HUMAN RESOURCES SUMMARY by jizhen1947

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PAYROLL ADMINISTRATION
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HUMAN RESOURCES

SUMMARY
The Office of the Vice President for Human Resources issues policies that are applicable to all
persons employed by The Johns Hopkins University, exclusive of corporate officers, faculty and
other academic appointees, fellows, students, bargaining unit members, and Applied Physics
Laboratory personnel except as dictated by law. The Office of the Vice President for Human
Resources encourages department heads and managers to read the Personnel Policy Manual
and become familiar with its content to ensure that each personnel action is consistent and
compliant with current University policy and federal regulations.

Faculty and other academic appointments are made in accordance with the policies and
procedures of the hiring academic division.

The following are identified as human resource activities. Each represents an important
procedure in the accurate collection, recording, and reporting of data.
C       It is recommended that each department identify a manager or supervisor responsible for
        human resource issues within the unit.
C       Hiring is contingent upon approval from respective divisional offices. A department
        should not make any employment commitments or allow an individual to begin work
        without following the employment process of the divisional human resources office or
        adhering to the policies and procedures associated with the appointment process
        through the respective dean’s office. These processes not only require approval of
        starting salaries, but also that reference and other background checks are made and
        documented before a formal offer is extended. To accomplish the
        employment/appointment process, all required documentation or screening is to be
        completed (e.g., visa forms, I-9, tax forms, medical screening, etc.).
C       It is recommended that the department maintain a personnel/payroll file for each staff
        member and ensure adequate control over tracking, record keeping, and confidentiality.
        Medical information must be retained in a separate confidential file.
C       The department should track attendance and leave time on the time record (Form E-
        210).
C       Non-exempt staff members must be compensated in strict adherence with the federal
        Fair Labor Standards Act (FLSA) and other applicable state and federal regulations.
C       Employees are to be provided at least one written performance appraisal a year. The
        appraisal should provide accurate, objective, and constructive feedback to the staff
        member regarding performance expectations and goals. The annual written
        performance appraisal should be completed prior to the salary review date. A copy of the
        performance appraisal should be maintained by the department.
C       Performance issues should be addressed and documented promptly. Assistance is
        available by contacting the divisional human resources office or human resources
        manager.
C       University policies and procedures relating to personnel/payroll processing are to be
        accurately applied in a timely manner.
C       It is extremely important that faculty and staff voluntary and involuntary terminations be
        documented and coded correctly. Accurate documentation of the circumstances relating
        to termination has a significant role in determining the University’s obligation to pay
        unemployment insurance benefits.
C       Involuntary termination of staff and bargaining unit employees should be managed in
        consultation with human resources.
C       Termination documentation for staff and bargaining unit employees should be submitted to
        the divisional human resources office.

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PAYROLL ADMINISTRATION
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HUMAN RESOURCES

C       Terminating employees should be removed from payroll, have systems access rights
        deleted, and signature authority rescinded. The department should collect keys,
        identification cards, library cards, credit cards, and any other University-owned resources.
C       The department is to apply the policies and procedures and respond appropriately and
        promptly to instances of sexual harassment, fraud, misappropriation, and
        alcohol/substance abuse.

INTERNAL CONTROLS
 OBJECTIVES
 C     Managers and supervisors use the Personnel Policy Manual and adhere to University
       personnel policies and procedures
 C     University-established hiring processes are met
 C     Adequate controls exist over tracking, record keeping, and confidentiality for all staff
       records
 C     Staff are provided at least one written performance appraisal per year
 C     Documentation accurately reflects reason for termination
 C     Performance management deficiencies are documented correctly
    RISKS
    C       University financial liability for unemployment compensation
    C       Civil liability/lawsuits
    C       Non-compliance with state and federal laws and regulations
    C       Penalties/fines
    C       Fraud/misuse of leave time
    C       Non-compliance with University policies
    C       Resumes (qualifications) of candidate are false or inaccurate
    C       Overcharges or inappropriate salary charges

AUDIT CHECKLIST
      Are all personnel/payroll records adequately secured and kept confidential?
      Before a commitment of employment is made or an individual is allowed to work, have all
      procedures relating to staff employment or academic/research appointments been followed,
      e.g., reference checks, education verification?
      Has a Form I-9 been completed within three days of an individual’s start date?
      If the department is hiring a non-U.S. citizen, has the divisional office for international
      student, faculty, and staff services been consulted?
      Has a Form I-9 for a non-U.S. citizen on payroll been renewed and verified in a timely
      manner? Has the I-9 data been updated in the payroll system?
      For non-exempt staff, has payment for overtime been made in accordance with the Fair
      Labor Standards Act?
      Are time records (Form E-210) reviewed and approved monthly?
      Has management been trained and does management use the reports available for the
      E210?




            THE JOHNS HOPKINS UNIVERSITY - GUIDE TO INTERNAL CONTROLS - SEPTEMBER 2000
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_____________________________
PAYROLL ADMINISTRATION
_________________________________
HUMAN RESOURCES

AUDIT CHECKLIST, CONTINUED
     Are annual written performance evaluations completed prior to the salary review date?
     Has the supervisor properly documented the actions leading to a termination? Has the
     divisional human resources office been contacted regarding the appropriate procedures to
     follow regarding termination?
     Was the Form ENTL promptly coded and verified for leave of absences and terminations?
     Upon termination is the employee
     C      promptly removed from payroll?
     C      required to turn in ID badges and keys?
     C      required to turn in University service cards such as J-cards, credit cards, and library
            cards?
     C      denied systems access by canceling user IDs and passwords?
     C      required to return University-owned property?

SOURCES FOR POLICY
 Academic Procedures
 Administrative Bulletin (http://www.controller.jhu.edu/admbull.htm)
 Directives from the Office of the Controller
 HR Today (http://www.jhu.edu/~hrtoday/)
 Human Resources Memoranda
 Personnel Policy Manual (http://www.jhu.edu/~hr1/pol-man/contents.html)

RESOURCES FOR ASSISTANCE
 Administrative Policy Training Program Courses, 410-516-6800
 Divisional Human Resources Offices
 Divisional International Student and Scholar Services Offices
         (see list of addresses and phone numbers in Offices to Contact section)
 Faculty and Staff Assistance Program, 410-955-1220
 Office of the Controller, 410-516-8155




         THE JOHNS HOPKINS UNIVERSITY - GUIDE TO INTERNAL CONTROLS - SEPTEMBER 2000
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