HomeMy WebLinkAboutPayroll Processing: InmateIdaho
Department of
Correction
Standard
Operating
Procedure
Title:
Payroll Processing: Offender
Page:
1 of 4
Control Number:
114.03.03.012
Version:
3.0
Adopted:
08-03-2001
Brent Reinke, director, approved this document on 5/27/2014.
Open to the public: Yes
SCOPE
This standard operating procedure applies to all Idaho Department of Correction employees
and correctional facilities, including community work centers , and contract prisons in Idaho.
‘Facilities’ includes correctional facilities and community work centers .
Revision History
Revision date (5/27/2014) version 3.0: Revision throughout the standard procedures section
and complete revision of the Offender Payroll Sheet, which is a separate document.
TABLE OF CONTENTS
Board of Correction IDAPA Rule Number 114 ......................................................................... 2
Policy Control Number 114 ....................................................................................................... 2
Purpose ..................................................................................................................................... 2
Responsibility ............................................................................................................................ 2
Standard Procedures ................................................................................................................ 2
1. Pay Period ........................................................................................................................ 2
2. Offender Payroll Sheet Preparation ................................................................................. 3
3. Offender Payroll Sheet Review and Approval for Payment ............................................ 3
4. Offender Payroll Sheet Data Entry / Payment to Individual O ffender’s Trust Account... 3
5. Payment of Offender Trust Accounting Computer System Receivable .......................... 3
6. Reimbursement Entry ...................................................................................................... 4
7. Rec onciling and Reviewing Offender Trust Account Receivables .................................. 4
References ................................................................................................................................ 4
Control Number:
114.03.03.012
Version:
3.0
Title:
Payroll Processing: Offender
Page Number:
2 of 4
BOARD OF CORRECTION IDAPA RULE NUMBER 114
Inmate Funds Receipt and Maintenance
POLICY CONTROL NUMBER 114
Fiscal Policy
PURPOSE
This standard operating procedure is to establish a standardized process for processing
payroll transactions of offenders .
RESPONSIBILITY
Chief of Management Services Division
The chief of management services division or designee is responsible for overseeing
and monitoring the provisions herein.
Executive Financial Officer
The executive financial officer or designee is responsible for implementing this standard
operating procedure and for ensuring employees and contractors practice the guidelines,
standards, and procedures provided herein.
Financial Specialist Senior
The designated financial specialist senior is responsible for maintaining the offender
trust accounting computer system.
Financial Specialist
The designated financial specialist is responsible for processing or reviewing accounts
payable transactions, performing financial statement analysis and review, reconciling to
the statewide accounting and reporting system (STARS), and preparing/presenting
financial information to management.
Financial Technician
The designated financial technicians are responsible for closing an offender’s trust
account, transition funds, reconciling offender receivables, offender payroll receivables,
and recording monthly electronic funds transfers (EFT).
STANDARD PROCEDURES
1. Pay Period
All facilities must use a monthly pay period. The last working day of each month represent s
the end of the monthly pay period.
Monthly payrolls are processed in the offender trust accounting computer system and
reimbursed through STARS.
Control Number:
114.03.03.012
Version:
3.0
Title:
Payroll Processing: Offender
Page Number:
3 of 4
2. Offender Payroll Sheet Preparation
Facility work area supervisors or designees are responsible for completing Offender Payroll
Sheets . Facility work area supervisors or designees must complete Offender Payroll Sheets
by the first working day following the end of the payroll period and submit them to the facility
spending authority or designee for review and approval.
3. Offender Payroll Sheet Review and Approval for Payment
The facility spending authority or designee must review the Offender Payroll Sheets to make
sure they comply with Offender Incentive Pay , SOP 611.02.01.004. The review must include
analysis of rate of pay, maximum hours worked, and total monthly pay for facility in
comparison to budgeted amounts. If there is a discrepancy between rates or maximum
hours stated in Offender Incentive Pay , the facility spending authority or designee must
either obtain an exception letter signed by a division chief or deputy chief or verify that an
exception letter has previously been completed allowing for the deviation.
If approved the facility spending authority or designee must submit the completed and
signed Offender Payroll Sheets to the financial specialist assigned to the facility. If not
approved, the facility spending authority or designee must submit the unsigned Offender
Payroll Sheets back to the facility work area supervisor to make necessary corrections or
adjustments.
Failure to submit offender payroll sheets on time will delay payment to the offender.
4. Offender Payroll Sheet Data Entry / Payment to Individual Offender’s Trust Account
After receiving Offender Payroll Sheets from the facility spending authority or designee, the
financial specialist or designee is responsible for entering Offender Payroll Sheet
information into the offender trust account.
Offender Payroll Sheet data entry must be completed by the fourth working day of the month
because payday is the fifth working day following the end of the pay period (month). Timely
and accurate submission to the financial specialist or des ignee is crucial.
Prior to entering the Offender Payroll Sheets data into the offender trust account computer
system, the financial specialist or designee must review the Offender Payroll Sheets
submitted to make sure they have been approved for payment. An Offender Payroll Sheet is
approved for payment if it is signed by the facility spending authority or designee.
Financial specialist or designee should refer to fiscal job aide Entering Offender Pay ,
007.050 (s ection 1, Posting Funds to Individual Offender Accounts) for specific instructions
on logging on to the offender trust accounting computer system and entering offender pay.
After completing the Offender Payroll Sheet data entry, the financial specialist or designee
must ensure the batch sheet number is written on the originally submitted Offender Payroll
Sheet. The batch sheet is generated by the offender trust account computer system. The
financial specialist or designee retains the original batch sheets and Offender Payroll Sheets
that were submitted.
5. Payment of Offender Trust Accounting Computer System Receivable
After offender payroll posts to an offender’s account, a receivable is established in the
offender trust accounting computer system and a corresponding expenditure must be
Control Number:
114.03.03.012
Version:
3.0
Title:
Payroll Processing: Offender
Page Number:
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processed in STARS/Payment Services so the two separate accounts remain reconciled.
The financial specialist or designee should refer to fiscal job aide Entering Offender Pay ,
007.050 (section 2, Clear Offender Pay Receivable in STARS/Payment Services ) for
specific instructions, including documentation required for coding offender pay for entry into
STARS/Payment Services.
After the expenditure is processed in STARS/Payment Services, the state of Idaho Office of
the State Controller will route an EFT rem ittance advice to the department’s fiscal unit for
processing in accordance with section 6.
6. Reimbursement Entry
The designated fiscal unit financial technician must match the EFT remittance advice to the
batch sheet amount recorded in the offender trust ac counting general ledger.
The financial technician enters the EFT remittance advice data into the offender trust
account and then enters receipt of the EFT remittance advice on the cash log (fiscal unit
internal tracking sheet). When entering the EFT remittance advice data into the offender
trust accounting computer system, the EFT is debited and the appropriate general ledger
account is credited.
The fiscal unit financial technician must file the EFT remittance advice with the receivable
reimbursement batch.
7. Reconciling and Reviewing Offender Trust Account Receivables
On a monthly basis, the designated financial technician must reconcile offender trust
accounting receivables, and notify respective facility financial specialists regarding any
outstanding receivables.
On a monthly basis, the designated financial specialist senior must review offender trust
accounting receivables to ensure receivables are being paid promptly.
REFERENCES
Offender Payroll Sheet
Standard Operating Procedure 611.02.01.004, Offender Incentive Pay
– End of Document –