Payroll Pitfalls Welcome to the HR liaison break-out session Housekeeping items: Voice level sufficient? Evaluation form received? Sign in sheet signed for credit? Introduction of the Vicky and Isha 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/ Chief Audit Executive 2 Associate Directors 3 Senior Auditors 1 Senior IT Auditor 1 Administrative Assistant Vicky 15 – years All CPA or CIA except Adam is Certified Information Systems Auditor and a Certified Information Security Manager from ISACA Located in MH 341 – we don’t get a lot of visitors, but we do get a lot of calls

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 EthicsPoint and managed by the University Compliance, Ethics, and Risk Office www.UCFIntegrityLine.com or 855-877-6049 (toll-free)

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

Resources Your supervisor 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) Charlie supports the Administrators only (not individual faculty members).

Policies, Regulations, etc. Department of Labor Fair Labor Standards Act Florida Statute Record Retention Collective Bargaining Agreement – AFSCME, PBA and UFF Policies Regulations 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/subscribe.asp

Business Process During investigation, we often ask departments if they have any written procedures related to taking time off. Some have specific procedures to make sure that their office is adequately staffed (usually services type areas). These should include core business hours, work schedules, overtime procedures, leave requests, and flex time

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 University Audit recommendation (based on an investigation) Meal Period Arrival and Departure Times; Attestation Departmental Processes for departments to verify projected hours 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 Supervisor must sign and date form or attach email with approval Employee must sign and date form

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 1st half of the shift and 2nd 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? If a non-exempt employee worked overtime without permission, do I have to pay them for those hours? If an employee worked and did not submit a timesheet, do I have to pay them? Can I process a timesheet without an employee’s signature? Can a non-exempt employee bank comp time? Can an exempt employee bank comp time? Can I process a timesheet for a prior period in the PeopleSoft Timesheet page during the current period? Can I deduct hours from a current timesheet for an overpayment of hours in a prior period? If an employee eats lunch in 25 minutes and returns to work, is that unpaid time? Do faculty receive bereavement leave? My beloved Fifi passed away, I would like to use bereavement leave?