Payroll Pitfalls Presented by Vicky Sharp University Audit

Payroll Pitfalls Presented by: Vicky Sharp, University Audit Isha Guerrero, UCF HR– Payroll Services November 13, 2018

Today’s Agenda • Auditing Process • Resources • Polices and Regulations • Business Process related to payroll • Timesheets and Leave & Pay Exception Reports • Pitfalls to Avoid • Reports and Record Retention

About University Audit • We are university employees (unlike the Auditor General, who are State employees) • Reports functionally to the Audit and Compliance Committee of the Board of Trustees • Reports administratively to the Office of the President • Quality Assurance Review - every 5 years • University Audit 407 -823 -2889 http: //www. universityaudit. ucf. edu/

University Audit’s Services • Internal Audits § Determined from risk assessment • Management Advisory Services § Usually requested by the department • Investigations § Typically from a complaint to University Audit, which can be anonymous using UCF Integrity Line hosted by Ethics. Point and managed by the University Compliance, Ethics, and Risk Office www. UCFIntegrity. Line. com or 855 -877 -6049 (toll-free)

Payroll Services & Team • Payroll Coordinators by College/Department • http: //hr. ucf. edu/files/HRService. Pointof. Contact. Information. pdf Edwin 3 -2154 Jeremy 3 -1542 Jordan 3 -3394 La. Toya 3 -0547 Michael 3 -1541 Bonnie 3 -0784 • payroll@ucf. edu Main HR Phone # 407 -823 -2771 Payroll secure fax # 407 -823 -0582 • Payroll information: Ø www. hr. ucf. edu Ø http: //hr. ucf. edu/forms-documents/ Ø http: //hr. ucf. edu/current-employees/pay-practices-information/

Resources • Your supervisor’s supervisor • Chair of the Department • Dean’s Office • Director • UCF Human Resources (ext. 3 -2771) • Charlie Piper (ext. 3 -5420) • Ombuds Office (ext. 3 -6440) • University Compliance, Ethics, and Risk Office (ext. 3 -6263) • University Audit (ext. 3 -2889)

Policies, Regulations, etc. Collective Bargaining Agreement – AFSCME, PBA and UFF Policies Regulations Department of Labor Fair Labor Standards Act Florida Statute Record Retention Sign up to receive emails for Proposed Regulations, Amended Regulations and Repealed Regulations, as well as UCF Policies: http: //regulations. ucf. edu/subscribe/index. html http: //policies. ucf. edu/subscribe. asp

Business Process

Timesheet OPSH, Non-exempt USPS and Non-exempt A&P employees must record their actual in and out times throughout the workday. Not their schedule. Also record total hours worked each day Non-exempt employees who work more than their scheduled hours or less than their scheduled hours, must check ‘yes’ and attach a leave and pay exceptions report to document comp time or leave used Employee and supervisor must sign and date form

Leave & Pay Exception Report Available leave balances section reflects the employee’s current balance for each type of leave for which the employee is eligible Record actual hours worked (Please be sure to inform employees to complete this field for proper time reporting purposes. ) Record leave usage Document reason for all leave usage Employee must sign and date form Supervisor must sign and date form or attach email with approval

Timesheet Reminders • Record actual start and stop times • Employee’s and Supervisor’s signature with the date should be on the timesheet and LAPER • Email approvals are acceptable as long as it contains enough information to be meaningful

Payroll Pitfalls • Non-exempt employees • Meal period is a minimum of 30 minutes (unpaid) • Work Break is 15 minutes in the 1 st half of the shift and 2 nd half of the shift (paid) • Faculty must use accrued leave (or leave without pay) during the following: • Class cancellation • Cancelled office hours • Non-attendance of a department meeting

Other Payroll Pitfalls • Retroactive Payments • Off Cycle Checks – $50. 00 fee • Overpayments – 25% recovery fee • Salary Supplements (OTPP) versus Temporary Pay Increase – HR Compensation • Noncash Fringe – ex: gift cards, clothing, event tickets

Reports & Record Retention • HR Custom Menu • Self Service Reports • Must retain timesheets and related reports for 3 fiscal years plus time for audit to be completed. State auditors have been asking to see the Timesheets, Leave & Pay Exception Reports, and Authorizer Timesheet Verification Reports.

Year End Payroll Calendar • Pay period ending 12/13/18 is due on 12/13/18 • Pay period ending 12/27/18 is due on 12/20/18 • Since timesheets are due early, you will need to verify that employees worked the hours they stated they were going work and if they didn’t work those hours then leave adjustments will be necessary. • PPE 1/10/19 will follow the normal deadlines

Questions?

Yes or No? 1. If a non-exempt employee worked overtime without permission, do I have to pay them for those hours? 2. If an employee worked and did not submit a timesheet, do I have to pay them? 3. Can I process a timesheet without an employee’s signature? 4. Can a non-exempt employee bank comp time? 5. Can an exempt employee bank comp time? 6. Can I process a timesheet for a prior period in the People. Soft Timesheet page during the current period? 7. Can I deduct hours from a current timesheet for an overpayment of hours in a prior period? 8. If an employee eats lunch in 25 minutes and returns to work, is that unpaid time? 9. Do faculty receive bereavement leave? 10. My beloved Fifi passed away, I would like to use bereavement leave?