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                            "text": "[f2]"
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                    "text": "Best Practices",
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                    "text": "[f2]",
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                    "text": "Departmental policies and procedures for the activity should be formally documented. This should include authorized activity, workflow, responsibilities, documentation requirements and step-by-step instructions for processing activity. Documented policies and procedures helps ensure departmental personnel understand expectations and requirements, and promote accountability and consistency in activities.",
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                    "text": "➢",
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                    "text": "The policies and procedures should include all pertinent information related to payroll processing, to include recording and monitoring functions. These should include sufficient detail for each job duty performed, copies of forms used, and the policies followed in the processing of activity (i.e. time calculations, required signatures, when time reports are due, corrections, leave requests, etc.).",
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                    "text": "➢",
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                {
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                    "text": "All employees should report their time worked in accordance with Kentucky State University policies and procedures.",
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                },
                {
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                    "text": "Time reports should be signed by the employee and the supervisor. Any adjustments to the employee’s time reports should be properly documented and initialed by both the supervisor and the employee. This is to ensure that the time recorded actually reflects the approved time worked.",
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                },
                {
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                    "text": "Requests for the use of leave time should be approved in advance and documented. This should apply to, at a minimum, any use of one full day or more.",
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                {
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                    "text": "The reason for overtime / compensatory time worked should be documented for each occurrence.",
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                },
                {
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                    "text": "Supervisors should have access to a leave status report to verify the availability of leave time for the employee requesting usage of it.",
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                {
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                    "text": "Leave time request forms should be filed with the employee’s individual time reports for the payroll period.",
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                    "text": "Management should routinely monitor employee leave usage and overtime for appropriateness. This will help ensure that leave time is being properly recorded for all employees and that overtime is warranted.",
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                    "text": "Departments should have a tracking mechanism in place to verify all employee time worked has been submitted for processing.",
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                {
                    "id": "p129.1.23",
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                    "text": "An adequate monitoring system should be in place to ensure employee payroll time is input correctly and expenses are distributed appropriately. Payroll reports (e.g., check register, payroll register, and expense distribution report) should be used in the monitoring and reconciliation process.",
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                {
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                    "text": "Each employee should take breaks in accordance with State Law and indicate these periods on the time reports with any exceptions properly documented.",
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                    "text": "Payroll checks that are held for pick-up by the employee should be in a locked and secure cabinet or safe.",
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                    "text": "Finance should be consulted regarding any non-cash benefits to determine if they need to be reported as taxable income in order to comply with IRS requirements.",
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