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Payroll Audit

The Payroll Audit Unit provides service, support and assistance to 53 school districts, community colleges and charter schools operating within San Diego County. In addition, the unit processes more than 650,000 warrants and over 77,000 W-2s annually.

Payroll Audit unit serves as the liaison and reporting agent for the following:

1.  Wage Garnishments (IRS Levy, Franchise Tax Board, Child Support)

               Deadlines and Timelines for Processing New Orders 

                         Effective immediately:

            • Internal Revenue Service
            • Bankruptcy

                         Effective 10 days from the date they were received by SDCOE:

            • Child Support/Spousal
            • Sheriff
            • Student Loan
            • Social Security Administration
            • EDD
            • Board of Equalization
            • US Dept. of Treasury

                         Effective 15 days from the date they were received by SDCOE:

            • Franchise Tax Board
            • Court-Ordered Debt Collections
            • Vehicle Registration Collections

               Deadlines for Processing Releases/Modified orders

                         All releases/modified orders must be received no later than 4:00pm on Pre-                         Calc2 Day

               SDCOE Communication policy with Payrol/HR District Personnel Only

                         Please do not release the names or contact information of County                              Office Personnel to your employees to ensure safety.                                

2.  Distribution of Payroll Warrants and Payroll Reports

     Legacy Payroll System

      • Payroll Warrant Distribution - Time Warrant Location, Alpha
      • Payroll Report Distribution - Available on TREEV.  Additional county reports are printed by OPS and distributed to Payroll Audit, Retirement, Credentials, ITS, FBC/JPA, and Financial Accounting
      • Special Handling - vendor warrants that are sent or picked up directly by the district with the payroll warrants (only at district's request) 

     PeopleSoft Payroll System

      • Payroll Warrant Distribution - Department, Alpha
      • Payroll Report Distribution - Main Menu>Payroll for NA> Payroll Processing USA>Pay Period Reports>(Check Summary Report, Deductions in Arrears, Deductions not Taken, Deduction Register, Employer Benefit Contributions, Other Earnings Register, Payroll Register, Payroll Summary)
      • Special Handling - vendor warrants that are sent or picked up directly by the district with the payroll warrants (only at district's request)

3.  Federal and State Withholding Taxes

     Tax Deposits

               Next Day Depositors - Taxes are wired for each Typed Warrant, Off Cycle, Semi-               Payroll, and Monthly Payroll and settled on the day after issue date.

     Quarterly Reporting

               Form DE9 submitted quarterly

               Form DE9C uploaded electronically

4.  Abatements for Worker's Compensation

When a third party such as a claims adjuster makes payments to an employee for worker's compensation, the  payments are non-taxable.  If the adjuster makes the payments directly to the district, instead of to the employee, the payments are also non-taxable.  The employee's taxable wages need to be decreased by the amount of the worker's compensation payment to the district.  All applicable taxes need to be refunded to the employee.  It is up to the employer to ensure their employees receive an accurate W-2 at year end. 

              

5.  Salary Overpayments - Current Year

When an employee has been overpaid and the warrant has already been cashed or the employee was paid via direct deposit

        • Line A - Actual Issued Pay amounts
        • Line B - Corrected Pay amounts
        • Line C - Represents Overpayment

Overpayment calculations for the difference between the issued pay and corrected pay must be completed and accurate before the form will be processed.  The type of repayment must be clearly indicated.  Attach copy if repaid by personal check.  Indicate if repayment plan is in effect and payment will be fully recouped prior to the last payroll processing date of the current calendar year.

Legacy Payroll System

          • Utilize the TYPED/TAXES screens to assist with the corrected pay calculations

          • Attach copy of the repayment, paystub or payroll register, and any calculations

          • See form instructions if EXPAY 90 repayment

PeopleSoft Payroll System

          • Utilize a 3rd Party Paycheck Calculator, such as www.paycheckcity.com, to determine the corrected pay calculations
          • Backup required to be provided with overpayment forms, includes copies of calculated values for Line B with a breakdown of the gross pay amount detailing service period, hour(s), rate(s) and earnings code(s).  Copy of repayment by personal check included.

6.  Payroll Calendar

Payroll Audit maintains the fiscal year payroll processing calendar for all employers on the centralized payroll processing systems.  These calendars provide detail on pay periods, pay dates, calculation dates, confirm dates, typed cycles, off cycles and other important information.  Review this document carefully to ensure accurate warrant processing.

7.  Annual Resolutions for Payroll and Commercial Warrants

Pursuant to various sections of the Education Code, it is necessary for the governing board to pass a series of resolutions prior to the beginning of each fiscal year in order to maintain a current register of persons authorized to act on behalf of the school district.  The fiscal year is the normal effective period for each resolution, however, the resolution forms are designed so that midyear changes can be made.  Additions and/or deletions must be made by submitting corrected resolutions to the County Office indicating on the form whether it is an addition or deletion.

8.  Direct Deposit Processing (ACH) 

Individual school districts control how their employees are paid.  The payroll personnel at each district may setup their employees with direct deposit.  As a reminder, in PeopleSoft you setup Direct Deposit at the employee level, not by employer.  The employee's direct deposit is setup one time and is used for all employers

      • Returns – Direct deposits may be returned through the ACH process when there are invalid accounts or routing numbers, or an employee's account has been closed.  Bank mergers may also cause an ACH to be returned. 

      • Deletions – Employers may request a deletion of an ACH entry if a mistake is identified prior to payment being generated.  Requests to delete must be received by 4:00pm 3 business days prior to the Paydate.

      • Reversals – If a mistake is made, employers can request a direct deposit reversal within 5 banking days from the settlement date of the original direct deposit.  Requests to reverse must be received by 4:00pm no later than 3 business days after the Paydate.

 Any funds returned from the county treasurer due to successful rejections, or reversals will be returned to the school district by Auditor Transfer within 5 business days.  Any funds not sent due to a successful deletion request will be returned by Auditor Transfer by the 1st Typed Warrant or Off Cycle confirmation date.

9.  Affidavits/Petition for Lost or Overage Payroll Warrants

Lost Warrants - When an employee has lost or misplaced their payroll warrant or 10/12 warrant and needs a duplicate warrant generated (in PeopleSoft the terminology is a Reprint), the school district must submit the employee's completed lost warrant affidavit to Payroll Audit.  A warrant inquiry will be submitted to the county treasurer's office and if unreconciled a duplicate will be generated after 3 business days.

PeopleSoft – Reprint functionality currently not yet available.  A cancellation request will need to be submitted, and the wages reissued on the next available off cycle.  Please keep in mind, if the off cycle is generated before the cancellation, the retirement calculations will not correctly deduct as the system still shows an active warrant for that earnings period.

Overage Warrants – The county treasurer will send Payroll Audit a report if there are any warrants that have not been reconciled (cashed) within 180 days of issue date.  Those warrants will be overaged in the payroll system.  (In PeopleSoft, the overage will be noted in Job Data under the Notes section)  Once the warrants have been overaged the funds will be returned to the school district by Auditor Transfer.  The school district may submit a petition request to Payroll Audit if an employee has requested reissuance of an overaged warrant.  Reminder, only an authorized agent may complete and sign the Petition for Issuance.  This is a lengthy process and all documentation must be received and in order prior to a reissuance being granted.  Please do not guarantee to the employee they will receive a warrant by any specific date.

        • Payroll Audit will send district Petition for Issuance, and if original warrant is not available an affidavit to be completed by the employee.

        • Petition of Issuance (signed by authorized agent only) returned with either original warrant or affidavit to Payroll Audit.

        • Payroll Audit will authorize reissuance of the overage warrant by commercial warrant.

10.  Payroll Warrant Cancellation

Legacy – When an error has been discovered and the employee warrant has not been cashed, the explanation of cancellation form along with the original warrant and paystub or payroll register.  The district will receive credit for the cancelled warrant on the monthly payroll.

PeopleSoft – When an error has been identified and the employee warrant has not been cashed a cancellation request form will need to be submitted.  Payroll Audit will review the documentation and process the cancellation request. 

        • Cancellations cannot be processed on any calculation or confirmation date, please refer to the payroll calendar for available processing dates.

        • Warrants with an issue date in the current month will not be processed until the first date of the following month.

        • The district will receive credit for the cancelled warrant on the next monthly payroll cycle.

11.  SUI (State Unemployment Insurance)

Tax Deposits

Quarterly depositor – Taxes are paid by warrant at the end of each quarter when the State Unemployment Quarterly Return DE9423 is due.

Quarterly Reporting

Form DE9423 submitted quarterly

Form DE9C uploaded electronically

12.  Affidavits/Petition for Lost or Overage Vendor Warrants

Lost Warrants - When a vendor has lost or misplaced their vendor warrant and needs a duplicate warrant generated (in PeopleSoft the terminology is a Reprint), the school district must submit the vendors completed lost warrant affidavit to Payroll Audit.  A warrant inquiry will be submitted to the county treasurer's office and if unreconciled a duplicate will be generated after 3 business days.

Overage Warrants – The county treasurer will send Payroll Audit a report if there are any vendor warrants that have not been reconciled (cashed) within 180 days of issue date.  Those warrants will be overaged in the payroll system.  Once the warrant has been overaged the funds will be returned to the school district by Auditor Transfer after 5 business days.

13.  Vendor Maintenance

New Vendor Request – may be made if the vendor is not already setup and being used by any other district.  Email payaudit@sdcoe.net with the vendor setup request.

Current Vendor Address Changes – email payaudit@sdcoe.net prior to Pre-Calc.

All Vendor communication must include:

        • Vendor Name (as it needs to appear on warrant)
        • Remittance Address
        • Phone Number
        • Contact Name
        • Vendor Description/Type

Payroll Audit Forms

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