Page 20 - HCSD SOPandIC Manual

HINDS COUNTY SCHOOL DISTRICT
Standard Operating Procedures and Controls Manual

Human Resources

• Prepares contracts for Board approved staff, logging employee against position control roster.

• Verifies social security number of all new employees; reviews documentation provided (passport,
driver’s license, etc.) as per State mandates. Accepts and processes applications for pension and
benefits. Creates paper employee payroll file and electronic file in MUNIS software, which
assigns an employee number.

• Determines annual totals by GAAP account, modifying monthly if needed; compares to budget
and advises business administrator of any projected over expenditure.

Payroll

• Creates annual purchase orders for payroll, taxes and benefits, and submits to bookkeeper for
computer entry. Modifies encumbrance monthly if needed.

• Verifies that all timesheets are properly completed, amounts are accurate, and include authorizing
signatures.

• Inputs all information, as needed monthly or semi-monthly, to process payroll.

• Prepares monthly register for Business Administrator’s signature.

• Checks computer output for accuracy, control and disbursement of payroll direct deposits.

• Provides accountant with document to make electronic transfer of funds to net payroll and agency
accounts (reviewed and approved by Assistant Business Administrator).

• Maintains records covering all payroll deductions and payroll information.

• Prepares all forms related to payroll; provides accountant with documentation of electronic
payments for payroll taxes (Social Security/ Medicaid), transmittal of voluntary deductions,
payment of premiums for benefits, payment of pension/contributory insurance. Controls and
maintains all payroll and payroll agency accounts.

• All tasks are generally performed by the payroll bookkeeper. Work should be reviewed by a
supervisor monthly.

Accountant

• Reviews and verifies all ACH deposits and bank deposits in the district MUNIS ERP system
monthly.

• Prepares monthly reconcile all bank accounts and prepares summary report to submit to the
Business Administrator within 30 days of the close of the month.

• Prepares deposit slip for cash and/or checks and makes delivery to bank within the statutory time
limits.

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