1. 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

2. 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

3. 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
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

4. 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
or (toll-free)

5. Payroll Services & Team
Payroll Coordinators by College/Department
Edwin LaToya
Jeremy Michael
Jordan Bonnie
Main HR Phone #
Payroll secure fax #
Payroll information:

6. Resources Your supervisor Your supervisor’s supervisor
Chair of the Department
Dean’s Office
Director
UCF Human Resources (ext )
Charlie Piper (ext )
Ombuds Office (ext )
University Compliance, Ethics, and Risk Office (ext )
University Audit (ext )
Charlie supports the Administrators only (not individual faculty members).

7. 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Sign up to receive s for Proposed Regulations, Amended Regulations and Repealed Regulations, as well as UCF Policies:

8. 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

9. 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

10. 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 with approval
Employee must sign and date form

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

12. 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

13. 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

14. 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.

15. 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

16. Questions?

17. 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?