Question: What is the most common practice county offices use to assign percentage of salary distribution to employees? For example: Does personnel put the account number, including object and program, on the contract each year for payroll to check? If so, how does personnel get this information? What other ways does payroll use to be sure they are charging staff to correct accounts for payroll processing?
Response: The most effective method used today by both county offices and school districts uses a multi-part form, known as a personnel action form or employee transmittal form. The distribution of the form includes personnel, payroll, budget, hiring department and employee.
The form is usually initiated by the site level who needs to fill a position or create a new one (once the proper procedure has taken place to develop a new position). The site indicates the source of the funding to pay for the position and benefits. For example: The site administrator will indicate the percentage to be charged to a special project for an aide position. The form will then go to budget for the proper account coding and expense approval. When an individual is selected for the position, the form is completed by personnel with all pertinent information regarding the individual. In many districts the personnel department adds the new employee to the data system. A copy of the form goes to payroll so that the new employee is set up for the generation of a pay warrant. The employee receives a copy of the completed form that will show step, column, or range, the amount of pay, the number of hours or days, etc.
In county office positions where an employee may be involved in an assignment where several programs or funds are served, a time management assessment should be completed to determine the amount of time spent on each process. Then, the correct time allocation is applied to the gross salary. Once again, the budget department should verify that these services are an appropriate expenditure of the fund and program, and the dollars are available for this expense before approving the account coding.
