The Importance of Internal Controls

 Why? The Importance of an Employee Handbook

  Sets forth expectations for employees  Describes:  What they can expect from your company  Legal obligations  Employee rights Communication Tool

 *Clear and concise advice *Creates culture *Easily accessible information Holiday arrangements Grievance procedures Company rules Disciplinary procedures Job Information

 A written statement gives protection to the employee AND the employer  Necessary for companies of any size  Increased cases of employee related litigation against management:  Discrimination  Release of private information  Employee against employee Protection In 2005, companies paid out more than $378 million in non-litigated settlements In 2007, the EEOC received 82,792 discrimination charges against private businesses

 What to Consider  Keep it current  Law changes  Various languages  One size does not fit all  Different state laws  Ex: Drug - Free Workplace Aspects to consider before implementation:

 Employee Handbook vs. Policies and Procedures Manual

Employee Handbook  Employee as intended audience  Straightforward layout  Familiarizing employees with basic policies/benefits  General expectations of company  Acceptable/unacceptable behavior  Disciplinary measures Policies and Procedures Manual  Tool for managers and supervisors  Comprehensive text that details every aspect of company policy  Use as back-up  Deeper understanding  Procedures  Forms  Reference to federal/state laws VS.

 Steps in Developing or Revising a Handbook

1 Review current organization policies 2 Create an outline Include: mission statement, equal employment opportunity statement, statement about at-will employment, handbook’s purpose, background information 3 Summarize versions of each update policy and procedure 4 Add each summary in the appropriate place after the outline Assign team to review 5 Submit the final version to legal council for review 6 Select a means of publication 7 Distribute handbook to all covered employees 8 Establish a system for periodic review and updating

 Elements of a Handbook

  Company Mission Statement  Equal Opportunity Statement  Contractual Disclaimer and At-Will Statement  Purpose of the Employee Handbook  Background Information on the Company  Orientation  Acknowledgement of Receipt Welcome Message to New Employees and Recognition of Current Employees

  Employee Classification Categories  Background and Reference Checks  Internal Transfers/ Promotions  Nepotism, Employment of Relatives and Personal Relationships  Progressive Discipline  Separation of Employment Employment

 Workplace Safety  Drug – Free Workplace  Workplace Bullying  Violence in the Workplace  Safety  Smoke – Free Workplace

  Confidentiality  Conflicts of Interest  Outside Employment  Attendance and Punctuality  Attire and Grooming  Standards of Conduct Workplace Expectations  Whistleblower’s Policy  Electronic Communication and Internet Use  Social Media – Acceptable Use  Solicitations, Distributions and Posting Materials  Employee Personnel Files

  Performance and Salary Reviews  Payment of Wages  Time Reporting  Meal/ Rest Periods  Overtime Pay  On-Call Pay  Employee Travel and Reimbursement Compensation

  Holiday Pay  Vacation  Sick Leave  Family and Medical Leave  Personal Leave of Absence Time Off/ Leave of Absence  Bereavement Leave  Jury Duty  Voting Leave  Military Leave of Absence  Lactation/ Breastfeeding

  Medical and Dental Insurance  Group Life Insurance  Short –Term Disability Benefits  Long- Term Disability Benefits  401(k) Plan  Worker’s Compensation Benefits  Tuition Assistance  Employee Assistance Program (EAP) Benefits

 Elements of a Handbook  Business Ethics  Integrity  Adherence to Rules/ Regulations and Laws  Arms Length Transactions  Sponsor’s Standard of Conduct  Outside Employment  Employee Classification: Exempt/ Non-Exempt Specific to CACFP