Contents:
I. GENERAL PURPOSE AND SCOPE
II. OWNERSHIP AND USAGE OF PERSONNEL/PAYROLL FILES
III. TIME REPORT PROCEDURES
IV.. RETENTION OF TIME REPORTS
V. STUDENT TIME REPORT PROCEDURES
VI. LEAVE PROCEDURES  
VII. EXTRA COMPENSATION REQUEST
VIII. CHECK STUB AND DIRECT DEPOSIT
IX. W-2 PROCEDURES
X. PAYROLL RESPONSIBILITY
XI. DEPARTMENTAL OFFICES RESPONSIBILITY
XII. DIRECT DEPOSIT OF PAY
XIII. DISTRIBUTION OF SALARY PAYMENTS
XIV. SUPPLEMENTAL PAY
XV. TERMINATIONS
LINK TO FORMS

The Banner Human Resource/Payroll (HR/PR) system at East Tennessee State University includes the Payroll and the Human Resources functions. This section of the Financial Procedures Manual addresses Payroll Policies and Procedures. It is not intended to be all-inclusive, and therefore will not contain all policies and procedures. These may be found in the Tennessee Board of Regents Policies and Guidelines, the ETSU Faculty, and Staff Handbooks and the Human Resources Polices and Procedures Manual.
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Human Resources is considered the owner of the human resources and payroll data and Human Resources and the Payroll Office are the authorized offices to update the on-line files. Anyone needing access to the HR/PR data must complete a Banner HR Computer Account Request Form, obtain the appropriate signatures and return the form to Human Resources for approval and further processing.
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ETSU uses the Time Reporting System (TRS) to report employee work time or leave time that will be used for the preparation of the payroll.

In order for an employee to be paid, an individual time report must be completed by the employee, approved by the supervisor and submitted to the department time preparer. The time preparer will enter the information into the TRS. Each department must have at least two employees trained to enter data into the TRS system, a primary time preparer and an alternate. Departments are responsible for entering the departmental data into the TRS system by the dates published in the TRS time report schedule.

In rare instances, the Payroll Office will enter departmental timesheets when both time preparers are unable to perform their assigned duties due to emergency unplanned absences. The Payroll Office must receive the original timesheet for data entry. Copies can not be accepted. Faxes may be sent from off-campus locations to be followed by the original timesheet through the mail. To complete the data entry, the timesheet must have employee name, position number, title, Banner ID number or Social Security number, timekeeping location and period ID. Payroll can not process incomplete timesheets.

Departments will be charged an overhead fee of $10 per time sheet for time sheets that are not entered by the department but are forwarded to the Payroll Office after an employee has been setup for processing through the TRS system.

The individual time reports will be distributed by the department time preparer at the beginning of a pay period for use during the current pay period. In the case of a new hire, an individual time report will be given at the time of their hire.

The time report contains the following information:

Completion of the individual time report is governed by the following:

The individual time reports will be filed in the originating department for a period of five years as back up for entries to TRS. When the Payroll Office enters the timesheet data for the department, the original timesheet will be filed in the Payroll Office for a period of five years as back up for entries into Banner.
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The Student Payroll function is processed through the HR/PR system. The Financial Aid Office controls or monitors a student’s eligibility to participate in the Federal Work Study Program (FWSP) or the Regular Student Work Program (RSWP). (Students on the Academic Performance Scholarship - APS are not included in the HR/PR system unless they also receive RSWP wages. The APS is a scholarship.)

Students desiring to work on FWSP or RSWP must apply through the Financial Aid Office. When the application process is complete and the program (FWSP or RSWP) determined, the student may interview for jobs advertised in that program. The student is considered hired for the job when the department signs and returns the "Request to Hire" to the Financial Aid Office. The Financial Aid Office will activate the student information on the HR/PR system and should provide the individual time report  to the student to record the hours worked. The department time preparer will enter the information into the TRS.
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Each office will be responsible for monitoring the leave balances of its employees. Leave liability reports are available on ePrint for authorized users. Anyone needing access to the HR/PR data must complete a Banner HR Computer Account Request Form, obtain the appropriate signatures and return the form to Human Resources for approval and further processing. Because leave is reported in the month after it is taken, it is important to notify the Payroll Office and the Office of Human Resources when an employee is about to exhaust or has over-expended leave. Departments must notify Human Resources ten working days prior to the pay date when employees have exhausted all available leave balances. Timely notification will prevent incorrect checks being issued. If payment is improperly issued due to a department not making timely notification, the departmental budget will be charged if the funds cannot be collected from the employee.

The leave type entered on the Time Report and in the TRS should accurately reflect the reason an employee is not at work. The system will automatically move from sick leave to annual leave to leave without pay when it has used the entire balance.
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Extra compensation is defined as any work outside of the normal contract and must be paid through payroll. The Request for Extra Compensation form is used to document these earnings for all ETSU employees including the College of Medicine and Family Practice personnel. Examples of these earnings are non-degree instruction (CEU's), grants such as project directors, and extra or additional Memorial Center support by physical plant. The Request for Extra Compensation is processed through the Office of Human Resources to the Payroll Office. This form is not for use on overtime, faculty overloads, or non-employees who provide one-time services for the university. The Request for Extra Compensation form will not be accepted more than one month in advance. Any questions concerning the use of this form should be directed to the Office of Human Resources.
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All employees receive notification of payment through non-negotiable direct deposit statement. During the pay cycle of employment, payment may be made through a negotiable check while direct deposit information is verified. Information on the direct deposit or check stub includes:

REMEMBER: Leave balances do not include any leave taken during the reporting period being paid.

Leave balances are calculated according to the following formulas:

EXCEPTION: The July 31 leave totals represent the July 1 beginning balance plus the employee's leave hours accrued in July. The July 1 balance reflects the June 30 balance plus any adjustments made due to the maximum limits for annual leave established by the Tennessee Board of Regents Policy 5:01:01:01, Section II.
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W-2 forms are printed during the month of January and distributed to employees by January 31. The Payroll Office is responsible for verifying the total earnings and taxes. The Financial Accounting Office is responsible for the distribution of the forms. The W-2's will be distributed to the check distribution location for all employees (former or current) unless the Financial Accounting Office has been notified of a different mailing address. Departments are responsible for ensuring that W-2’s are mailed to all non-current employees by January 31. All questions concerning distribution of the W-2 should be referred to the Financial Accounting Office (96107). Questions concerning the amounts on the W-2 should be referred to the Payroll Office (95665).
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The Payroll Office has responsibility and control of payroll source documents including, but not limited to, copies of Change of Status forms, authorization forms for payroll deductions, and Request for Extra Compensation. The Payroll Office monitors leave used, hours worked for hourly employees, calculates overtime hours for non-exempt employees, and enters extra compensation, deductions, benefits, taxes, position assignment transactions, and assignment changes. They also balance the payroll calculations to control totals, schedule payroll runs, and create federal and state government reports (including but not limited to W-2s, 941s, state retirement, and employment security).
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Effective January 1, 2008 direct deposit must be used by all employees in compliance with TBR policy 5:01:00:00. Direct deposit is a process by which an individual's net pay is electronically transferred to the employee's account at a financial institution. The University does not require or recommend the use of any particular financial institution. Once authorized, direct deposit is utilized for all salary payments to an individual. New hires may receive one payment by check while direct deposit information is verified.

Each new employee must complete an Authorization for Direct Deposit of Pay. More detailed information about direct deposit is available in the Payroll Office, Human Resources, or the Financial Aid Office.
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Two three-digit codes are assigned to each department, one for direct deposit distribution (maintained by Human Resources) and one for time-keeping location (maintained by Payroll). These will be used to designate the timekeeping/distribution location on checks, direct deposit statements, and time reports. All checks and direct deposit statements will be sorted for distribution by the "check distribution" code and distributed by Financial Accounting. Persons with multiple labor distribution accounts will have their main department designated as their timekeeping/distribution location. Any special distributions should be handled by the Department Head. Supervisors who have a person working in their department who is charged against the budget of another department, should send a memorandum to the Human Resources Office requesting that individual's time report and check be sent to their department. This memo should be signed by both the supervisor r and the budget administrator involved, and will be reviewed by Human Resources and Payroll before the reassignment of delivery location is made.

Pay Dates:

Cut-off Dates:

All payments outlined above are contingent upon necessary forms, actions, and approvals being completed and submitted by the cut-off dates indicated above. Payments authorized by the actions completed after the cut-off dates will be included on the next regular payroll for that person.

All new monthly-paid employees will receive their first payment on the next regular payroll, provided that all necessary forms, actions and approvals have been completed and are in Human Resources by the 10^th of the month or the last working day prior to the 10th, and their first day of employment is during the current month. Employees whose paperwork is not received before the cut off date will receive their first payment at the end of the following month.
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In cases where the required forms are not received in the appropriate offices by the dates noted above for inclusion in the current pay cycle, payment will be made on the next regular pay date (15^th of the month for semi-monthly or end of month for monthly employees). Student employees who are affected by a delay in receiving a payment may apply for a short term emergency loan through the Bursar’s Office to be repaid upon receipt of his/her next pay check. If the amount of pay due is greater than $250 for students or $1,000 for non-students and the delay of pay will result in a documented extraordinary financial hardship to the employee, he/she may request a special supplemental check which will be distributed with the regular payroll on the next pay date (15^th or end of month). The request must detail the financial hardship and reason for the delay in submission. The request must be approved by the employee's department head, dean and vice president, as well as the Associate Vice President for Financial Services. An administrative charge-back of $100 for students and $500 for non-students will be made to the requesting department for each special supplemental check.
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Departments are responsible for notifying Human Resources immediately if an employee leaves the employment of the department. If payment is improperly issued due to a department not making timely notification, the departmental budget will be charged if the funds cannot be collected from the employee.
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The following forms may be found on the Financial Services forms web page http://www.etsu.edu/comptrol/frm.htm.

Exhibit 15.A - Time Report
    PDF format
    Word format

Exhibit 15.B - Request for Extra Compensation
    PDF format
    Word format

Exhibit 15.C - Authorization for Direct Deposit of Pay
    PDF format
    Word format