DBMG - Payroll
- Overview
- Salaried payroll includes employees who are paid a set amount each pay period and includes full and part-time salaried faculty, exempt classified employees, non-exempt classified employees, and other academic employees such as adjunct faculty and graduate students paid on assistantships.
- Wage payroll includes employees who are paid on an hourly basis, including emergency hires, regular (1500 hour) wage and student hourly employees.
- University Policy
- University policy establishes the minimum and maximum annual salaries that can be paid per each pay band and also sets the seven day work-week from Friday midnight to the following Friday midnight.
- The policy also requires that wage employees fill out Wage Employee Time Record (P130). Payroll sends reconciliation reports to each department after each pay period. The reconciliation report must be verified against source documents for hourly wage, faculty wage (P14), graduate assistants, and salaried overtime payments.
- Wage employees are limited by state policy to work 1500 hours of work for the university, per 365-day period.
- Departmental Responsibilites
- Ensuring wage and salary reconciliations are completed accurately, timely, and by the appropriate individuals each pay period; Departments should identify the employee(s) who is responsible for completing payroll functions and ensure that they participate in the appropriate training.
- Ensuring payroll records are secure, and accessed only as authorized
- Ensuring procedures are followed to report employees’ work and leave time accurately
- Internal Controls
- Ensuring that payroll actions are properly authorized
- Ensuring that reconciliations are performed on a timely basis
- Maintaining segregation of duties by having the department head review and sign hourly employees’ time worked reports and review, approve and sign reconciliations (a different employee must enter hourly wage employees’ hours worked, verify entries, and prepare wage and salary reconciliations)