SOP_NUMBER: 104.35
TITLE: Payroll Check Distribution - Payroll Exceptions
REFERENCE_CODE: IVO07-0025
DIVISION: Administrative & Finance
TOPIC_AREA: 104 Policy-HR Payroll/Compensation/Salary
EFFECTIVE_DATE: 2018-07-10
WORD_COUNT: 884
POWERDMS_URL: https://public.powerdms.com/GADOC/documents/105243
URL: https://gps.press/sop-data/104.35/

SUMMARY:
This policy establishes procedures for GDC to distribute paychecks accurately and prevent payroll exceptions (instances where employees receive incorrect compensation). It requires appointing authorities to develop internal policies to track absences, verify leave balances, confirm personnel actions, and ensure all deductions are processed before releasing paychecks. The policy holds appointing authorities and responsible staff financially liable for payroll exceptions resulting from careless errors or failure to follow established procedures.

KEY_TOPICS: payroll exceptions, paycheck distribution, leave balances, absence reporting, personnel actions, pay periods, direct deposit exceptions, leave without pay, payroll accuracy, financial liability, supervisor responsibilities, CHRM oversight, salary verification

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|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|
|**Policy Number:** 104.35|**Effective Date:** 7/10/2018|**Page Number:** 1 of 3|
|**Authority:** <br>Commissioner|**Originating Division:** <br>Administration & Finance<br>Division (Human Resources)|**Access Listing:**<br>Level I: All Access<br>|


**I.** **Introduction and Summary:**
The Georgia Department of Corrections (GDC) will release paychecks according to
established Pay Periods and specific guidelines to ensure accuracy.

**II.** **Authority:**
A. State Personnel Board Rules: 478-1-.12 Salary, 478-1-.15 Changes to Employment

Status, and 478-1-.16 Absence from Work; and

B. GDC Standard Operating Procedures (SOPs): 104.36 Direct Deposit and

104.39.04 Leave Without Pay.

**III.** **Definitions:**
A. **First Pay Period**     - The period of time commencing on the first day of the month

and concluding on the fifteenth day of the month.

B. **Second Pay Period**     - The period of time commencing on the sixteenth day of the

month and concluding on the last day of the month.

C. **Payroll Exception**     - An employee receives a salary to which he/she was not

entitled. For example: an employee had insufficient accrued leave to cover an
absence during the respective Pay Period, and should have been placed on leave
without pay for the absence however, a full paycheck was generated and given to
the employee, thereby creating a Payroll Exception.

**IV.** **Statement of Policy and Applicable Procedures:**

A. To reduce the likelihood of Payroll Exceptions, the mailing of paychecks to any

employee's home address will normally not be permitted. A request for an
exception must be approved in writing by the Correctional Human Resources
Management (CHRM), Director of Human Resources (HR).


B. For Payroll Exceptions, the Appointing Authority (AA)/designee must develop

internal policies and procedures to ensure that all precautions are being utilized to
avoid Payroll Exceptions. The policies and procedures should include, but are not
limited to:






|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|
|**Policy Number:** 104.35|**Effective Date:** 7/10/2018|**Page Number:** 2 of 3|
|**Authority:** <br>Commissioner|**Originating Division:** <br>Administration & Finance<br>Division (Human Resources)|**Access Listing:**<br>Level I: All Access<br>|


**NOTE** : **Appointing Authorities may be held financially liable for**
**Payroll Exceptions when their staff fails to adhere to their**
**internal policies and procedures.**

1. A requirement that supervisors submit a report of absent employees to the HR





representative on a daily basis. This report should also include employees who
did not work a full day, i.e., arrived late, left early, etc.

2. A procedure for tracking employees who have very low or no accrued leave

balances to ensure that any absence has been reported and leave records are up
to date, **prior to releasing the employee's paycheck** .

3. Procedures to ensure that personnel actions affecting an employee's salary have

been processed **prior** to releasing the employee's paycheck.


**Examples** : Adverse actions which have not yet been reported to CHRM
such as suspensions without pay, demotions, salary reductions,
etc.; or employee has used all accrued leave and should be on
leave without pay.

4. Procedures to ensure that any property or funds owed to the Department by an

employee are returned or paid prior to releasing the employee's paycheck. This
procedure should be followed also for employees who are anticipated to be on
leave without pay for more than thirty (30) calendar days.

5. Procedures to ensure that supervisors turn in employee leave requests in

accordance with the internal policy and procedure.

6. Procedures to update leave records twice a month. The records of employees

who have very low balances should be updated daily.

C. If the Appointing Authority/designee questions the amount of an employee's

paycheck, that check should not be released to the employee without prior approval
of the CHRM - Transactions Manager.


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|**Policy Name:**Payroll Check Distribution - Payroll Exceptions|
|**Policy Number:** 104.35|**Effective Date:** 7/10/2018|**Page Number:** 3 of 3|
|**Authority:**  <br>Commissioner|**Originating Division:** <br>Administration & Finance<br>Division (Human Resources)|**Access Listing:**<br>Level I: All Access<br>|



1. Any check not released to the employee should be returned to the CHRM as

soon as possible, with the personnel action and/or documentation necessary to
correct the paycheck.

D. Liability for Payroll Exceptions:


1. When a Payroll Exception occurs, the Appointing Authority/designee should

initiate and carry out any necessary action to recover monies or property due
the Department. CHRM representatives may provide assistance if necessary.


a. At a minimum, two (2) written requests (at least thirty (30) days apart) for

re-payment should be forwarded to the employee by the AA at the work
location. If money/property is still not returned, one written request should
be sent to the employee by the CHRM. Copies of these requests should be
forwarded to assigned CHRM HR Analyst.


2. If a Payroll Exception occurs due to a careless error or oversight, **the**

**individual responsible may be held financially liable when unable to**
**collect monies or property from the employee.** The liability could apply to
anyone, from the immediate supervisor up through the responsible staff
member in the CHRM.

**V.** **Attachments:** None.

**VI.** **Record Retention of Forms Relevant to this Policy:** None.