The payroll period for the Wapello Community School District shall be monthly and biweekly. Each bargaining unit employee shall be paid as provided for in Article XV - Wages and Salaries of the Master Contract. Administrators shall be paid on the 20th day of each month. Non-certified employees shall be paid every two weeks.

 

It shall be the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

 

 

 

Legal Reference:          Iowa Code §§ 20.9; 91A.2(4), .3 (1993).

 

 

 

Cross Reference:         706.2 Payroll Deductions

 

 

 

Approved:      7/18/95

Reviewed:      12/13/01; 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised:         12/13/01

Ease of administration shall be the primary consideration for payroll deductions, other than those required by law. Payroll deductions shall be made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions, and the Iowa Public Employees' Retirement System.  In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs.

 

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-sheltered annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request from the employee.

 

The district may deduct wages as required or allowed by state or federal law or by order of a court of competent jurisdiction.

 

It shall be the responsibility of the superintendent or superintendent's designee to determine which additional payroll deductions will be allowed.

 

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 

 

 

Legal Reference:       Iowa Code 91A.2(4), .3; 294.8-.9, .16

 

 

 

Cross Reference:       406.6  Licensed Employee Tax Shelter Programs

                                   412.4  Classified Employee Tax Shelter Programs

                                   706.1  Payroll Periods

 

 

 

Approved: 7/18/95

Reviewed: 12/13/01; 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised: 12/13/01; 4/17/24

The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

 

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:

• The employee has not sought permission to use paid leave for this partial-day absence,
• The employee has sought permission to use paid leave for this partial-day and permission has been denied,
• The employee’s accrued paid leave has been exhausted, or
• The employee chooses to use leave without pay.

 

In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time that is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.

 

 

 

Legal Reference:       29 U.S.C. Sec. 2 13(a)

                                   29 C.F.R. Part 541

 

 

 

Cross Reference:       409.2  Employee Leaves of Absence

 

 

 

Approved: 8/25/05

Reviewed: 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised:  4/17/24

The Wapello Community School District shall establish and maintain a system of internal controls and supporting documentation for salaries and benefits charged, in whole or in part, to federal awards in accordance with:

 

• 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”)

• Applicable grant terms and conditions

• Generally Accepted Accounting Principles (GAAP)

• Governmental Accounting Standards Boards (GASB) standards

• Applicable state and federal laws and regulations

 

The district shall maintain records that accurately reflect the work performed and support the distribution of salaries and wages charged to federal programs.

 

Personnel costs charged to federal awards must be:

 

• Reasonable and necessary for the performance of the federal award;

• Consistently treated in accordance with district policies and procedures;

• Supported by records that accurately reflect the actual work performed;

• Properly allocated to the benefiting program or cost objective; and

• Supported by a system of internal controls providing reasonable assurance that the charges are accurate, allowable, and properly documented.

 

Documentation supporting personnel expenses shall:

 

• Reflect the total activity for which the employee is compensated;

• Be incorporated into the district’s official records;

• Reasonably reflect the employee’s actual work activity;

• Comply with established district administrative procedures;

• Support allocations  among multiple federal and non-federal funding sources, when applicable; and

• Be supported by periodic review and supervisory approval.

 

Employees working solely on a single federal program or cost objective may be required to complete periodic certifications confirming that the employee worked solely on that program for the applicable reporting period.

 

Employees working on multiple cost objectives or funding sources shall maintain appropriate time and effort documentation that reasonably reflects actual activity performed and supports salary allocations charged to each funding source.

 

Budget estimates or predetermined distributions may be used for interim accounting purposes provided that:

 

• The estimates produce reasonable approximations of actual activity;

• The district performs periodic reconciliations between budget estimates and actual work performed; and

• Any necessary adjustments are made timely.  All documentation shall be retained in accordance with the district’s record retention policies and applicable federal record retention requirements, including retention for a minimum of three years following submission of the final expenditure report, unless a longer retention period is required by law, audit resolution, or grant terms.

 

The Superintendent and/or designated School Business Official shall establish administrative procedures necessary to implement this policy, including:

 

• Documentation standards;

• Review and approval procedures;

• Internal monitoring procedures;

• Corrective actions for noncompliance; and

• Periodic reconciliation of payroll charges to federal awards.

 

Legal References:      Iowa Code 257

            Iowa Code 11

            281 I.A.C. 97; 98

            2 CFR Pt. 200

 

Approved:    7/8/26      

Reviewed:      

Revised: