However, both TriNet and SCIRE have certain employer responsibilities and are considered co-employers of the employees.

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1 SCIRE PAYROLL AND PROCEDURES SUMMARY: The Southern California Institute for Research and Education (SCIRE) contracts with TriNet Employer Group, Inc., a professional employer organization, for outsourced human resources and employer services. TriNet is the employer of record for payroll, benefits, and other functions involving employer related administration, including new hire enrollment processing. SCIRE has the right to control and direct the employee s work, its results, manner and means by which the work is accomplished. However, both TriNet and SCIRE have certain employer responsibilities and are considered co-employers of the employees. The SCIRE Human Resources Department issues policies that are applicable to all employees of SCIRE. Supervisors and managers are encouraged to read the Personnel Policy Manual and become familiar with its content to ensure that each personnel action is consistent and compliant with current SCIRE policy, state and federal regulations. The manual is available in the Research Office, and also on line at Payroll disbursements represent the single largest expense category to SCIRE. Payroll processing functions play an important role to ensure internal control for the accurate disbursement and distribution of salaries and wages in accordance with SCIRE policies and procedures and federal and state regulations. Payroll disbursements are made through the TriNet system based on completion of a biweekly time sheet. SCIRE signature authority controls apply to all payroll related documents. Routing of all payroll and HR documents must have the approval of the appropriate signer on the grant or project. Documents are submitted for new hires, salary increases and status changes, following the instructions of the appropriate signer in the appropriate payroll cycle in order to pay employees in a timely manner and to prevent non-payment of new employees. Stated below are the SCIRE activity level control objectives for the payroll function. The Executive Director is responsible for ensuring that the objectives are realistic, measurable and supported by written policies and procedures. SCIRE has allocated the proper resources to the Accounting and Human Resources offices to successfully achieve the activity level objectives.

2 SCIRE PAYROLL AND PROCEDURES HIRING NEW EMPLOYEES Additions to the payroll master files represent valid employees All new employees are authorized by the appropriate personnel All new employee information is recorded accurately and in the appropriate period Individuals are classified correctly as either an employee or consultant/independent contractor for tax withholding purposes Unauthorized employees added to the payroll system could result in fraudulent payments to nonexistent employees Misappropriation of grant or project funds Access to add, or change or delete an employee master file is limited to the HR Administrator All entries to the employee master files are reviewed prior to processing payroll Written authorizations for new employees and changes in salary and wage rates are signed by the employee, PI, Executive Director and HR prior to entry into the payroll system All employee changes are entered prior to processing payroll All requests from Investigators desiring to hire an independent contractor or consultant are sent to HR? to determine eligibility Independent contractor and consultant agreements are signed by the Investigator, Contractor and the SCIRE Executive Director The IRS is notified and a Form 1099 is issued to all contractors and consultants whose payments exceed $600 per year TERMINATING EMPLOYEES The status of terminated or terminating employees is changed to inactive in the accounting system in the appropriate period All terminations are authorized by the appropriate personnel All terminations are in accordance with local laws and regulations Noncompliance with state and federal laws and regulations Civil liability/lawsuits Noncompliance with SCIRE personnel policies Terminated employee status changes are entered in the TriNet system at the time the employee receives final payment SCIRE ensures that terminations initiated by employees are communicated to their supervisor prior to terminating the employee in the accounting records

3 SCIRE PAYROLL AND PROCEDURES Terminations initiated by the supervisor are documented and kept in the confidential employee files The Executive Director signs a supervisor initiated termination letter to all employees after consultation with TriNet. HR personnel contact TriNet prior to supervisor termination to ensure compliance contact TriNet prior to supervisor termination to ensure compliance of all applicable state and federal laws regarding termination of employees PERSONNEL RECORDS MAINTENANCE Confidentiality of personnel data is maintained Personnel records are regularly and accurately updated Changes to personnel records are properly authorized Civil liability/lawsuits Overcharges or inaccurate salary expenses reported on SCIRE financial statements Fraud/misuse of funds Physical access to personnel records is restricted to SCIRE administrative staff, except where required by law Access to personnel data maintained in the Trinet system is restricted Access to I-9 forms and other confidential medical information is restricted All changes to personnel files are authorized and reviewed prior to entry into the Trinet system Personnel files are periodically reviewed by the HR Administrator TIME REPORTING Hourly paid employees record time accurately All time worked is recorded in the appropriate period All recorded time is valid, authorized and is allocated to the appropriate grant or project Noncompliance with state and federal regulations Employee Misstatement of time sheets payroll expenses in financial statements Fraud, misuse of grant funds Misstatement of grant expenditures Employees report time not actually worked

4 SCIRE PAYROLL AND PROCEDURES Non-exempt time sheets are reviewed to ensure overtime has been properly recorded All time sheets are reviewed and authorized by the appropriate supervisor All time sheets are reviewed for proper calculation of hours prior to entry into TriNet system Distribution codes are reviewed by the Accountant prior to entering payroll into the general ledger Exempt employees provide time sheets that include record effort worked on sponsored research projects and annual leave taken time off DISBURSING PAYROLL Payroll is disbursed to the appropriate employees The payroll bank accounts are properly reconciled Payroll disbursements are recorded accurately, completely and in the appropriate accounting period Non-compliance with federal/state regulations Penalties, fines Fraud/theft Retroactive transactions Personal/employer tax liabilities Overpayments/unallowable costs Loss of funding Misappropriation of funds Calculated payroll is reviewed and compared to the bi-weekly time sheets by whom??? by the HR Administrator to ensure proper payments to employees Effort allocations are reviewed by the HR Administrator and the Accountant and Supervisor prior to posting in the general ledger Bi-weekly Payroll costs are posted to the appropriate period in the MIP accounting system by the Accountant Employees are paid in compliance with their employment agreements or contracts and payroll information is properly recorded Salaries, wages, and benefits are calculated at the proper rate Tax withholdings are accurate and related deductions withheld are properly authorized and accounted for All Overtime and Bonuses are authorized and properly recorded Sick leave, vacation and holidays are recorded in compliance with SCIRE policy

5 SCIRE PAYROLL AND PROCEDURES Non-compliance with federal/state regulations resulting in civil liability Non-compliance with SCIRE/VA/policies Penalties, fines, fraud and theft Fraud/theft All payroll checks are processed by TriNet, without exception An Employee Request Form is used for all new hires An Employee Change form, written memo or is required for all changes in employment status, salaries, benefits and deductions All changes are authorized by the Executive Director and the HR Administrator prior to entry into the Trinet system Vacation and sick leave accruals and balances are calculated bi-weekly each pay period in the MIP Payroll module and are reported to the employee on their payroll vouchers Employees complete a new IRS Form W-4 to make changes to federal income tax withheld from their paychecks PAYROLL PROCEDURES GENERAL GUIDELINES The HR Administrator or designee is responsible for processing all employment paperwork for the Southern California Institute for Research and Education (SCIRE) WOC appointments for all employees are processed by the Research Department Program Support Assistant. No new hire is added to the payroll until the WOC appointment has been completed Time sheets are certified by the employee and their supervisor and include reporting for federal and non-federal effort during the month. All effort is based on actual activity and budget estimates are not allowed EFT payments for payroll and benefits are entered as cash disbursements by the Accountant Personnel files are confidential and are accessible only to SCIRE administrative staff Employees may receive access to their file by contacting the SCIRE HR office during normal business hours. Employees may have copies of any paperwork in the file that they have signer HR ADMINISTRATOR Enter new employees and changes in TriNet website Verify and review time sheets for accuracy Enter time sheets on a control spreadsheet and then onto the Trinet website

6 SCIRE PAYROLL AND PROCEDURES Verify payroll registers to time sheets Distribute payroll checks Terminate employees upon notice received from the individual or hiring supervisor Termination letters are requested from all employees. Termination is entered on Trinet website, allowing 72 hours for receipt of final check. All vacation is paid out upon termination File monthly payroll reports for binder ACCOUNTANT Review TriNet payroll registers and time sheets with HR Administrator Verify distribution codes to time sheets Reconcile sick, holiday, overtime and vacation entries to time sheets Record leave taken and prepare accrued vacation liability entries Enter payroll into in MIP as cash disbursement REFERENCES: SCIRE Policy Manual SCIRE Personnel Manual

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