UCR

UCR Policies and Procedures

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Campus Policy Number: 200-01

Attendance, Time Reporting & Leave Accrual Records

Policy Owner: Payroll Office
Effective Date: 10/01/98

  1. INTRODUCTION

  2. The nature and extent of attendance, time reporting, and leave accrual records are determined by the status of the employee and the conditions of employment.

    This chapter sets forth the minimum attendance, time reporting, and leave accrual records required by the University and establishes the responsibility for the maintenance of such records. In addition to the University requirements, there are also Federal requirements for the substantiation of salaries and wages charged to Federal contracts and grants, and Federal requirements for overtime and overtime-related record keeping under the Fair Labor Standards Act (FLSA).

    The general principles presented herein are pertinent to all departments and activities of the University of California, Riverside.

    The Employee Information System (EIS) implemented in July 1975 to standardize leave accounting procedures has been replaced with the Payroll/Personnel System (PPS) leave accounting procedures. This change is effective with January 1995 earnings.

     

  3. DEPARTMENTAL ATTENDANCE RECORDS TO SUBSTANTIATE PAYROLL PAYMENTS
  4.  

    The purpose of this section is to prescribe the departmental time-keeping records that must be maintained in order to support the payments made through the University payroll system.

    1. ACADEMIC PERSONNEL
    2. For academic personnel who are paid from Federal contract and grant funds, a Personnel Activity Report (PAR) must be signed certifying the percent of their total work effort applicable to each Federal agreement. Failure to sign may result in the charges being disallowed.

    3. STAFF PERSONNEL
    4. For all staff personnel, attendance records that include time worked or absences due to sickness, vacation, or compensatory time off must be maintained in strict accordance with applicable FLSA exempt and non-exempt personnel policy provisions.

      For staff personnel paid from Federal contract and grant funds, a PAR form also must be prepared in accordance with contract and grant requirements. Failure to sign the PAR may result in the charges being disallowed.

  5. TIME RECORD (UPAY 100R)(ATTACHMENT 1)

  6. The Time Record is the official document used at the University of California, Riverside to track attendance information for payroll purposes.

     

    Each employee is required to receive a time record each month except for employees on exception time reporting and not eligible to accrue or use leave time (e.g. Teaching Assistants). The Payroll Office will send a pre-printed time record to each employee on the database after each payroll compute per the employee’s primary pay schedule. Departments are required to furnish blank time records to new hires. Blank time records can be ordered at the Storehouse in packs of ten (Order #71471-196).

    The Time Record should always be approved by an employee’s immediate supervisor before it is submitted to the department for processing. It is the supervisor’s responsibility to verify the accuracy of the hours being reported for regular time, overtime/compensatory time, and leave time. The Time Record provides columns 1,2,3 and 4 for recording regular hours worked. Columns 5 and 6 are used to record overtime. Columns 7 through 11 are used to record exceptions to hours worked.

    1. EXCEPTION TIME REPORTING:
    2. Only exceptions to the employee’s work schedule are required to be entered on the time record. Regular hours worked are not required. Exceptions should be recorded on columns 7,8,9,10 and 11.

      1. FLSA NON-EXEMPT.
      2. Time off must be reported to the nearest quarter hour.
      3. FLSA EXEMPT.
      4. Time off must be recorded in one-day increments. Absences of less than one day should not be charged against accrued leave time.

    3. POSITIVE TIME REPORTING:
    4. The time record provides columns 1,2,3 and 4 to record regular hours worked in addition to leave time taken. For FLSA non-exempt employees, hours worked including overtime worked should be recorded to the nearest quarter hour.

    5. BASIC TIMEKEEPING PROCEDURES
      1. The time record is produced once a month after each payroll compute and will be mailed to each employee’s home department. Employees with multiple departments will receive multiple time records.
      2. The arrival of the time record to the employee depends on the employee’s primary pay schedule. Employees paid on the monthly current payroll will receive their time records before the first working day of the month. Employees paid on the monthly arrears payroll will receive their time records before the fifth working day of the month.
      3. Employees are required to record hours worked or exception to hours worked on the time record during the month.
      4. Each department is responsible for determining the cutoff date for employees to submit their time records. Use the payroll calendar as a guideline in establishing the deadline. Payroll time sheet cutoff date for each pay schedule should be followed strictly.
      5. On the cutoff date each month, the departmental personnel responsible for the time records should collect them from employees properly totaled, signed, and approved by the employee’s immediate supervisor.
      6. A copy of the time record should be given back to the employee for his/her records and the original time record should be filed and kept for 5 years. "DO NOT FORWARD TIME RECORDS TO THE PAYROLL OFFICE".
      7. The departmental personnel should transfer the hours reported on the time records to the online time roster.
      8. The payroll time roster should be scheduled for processing on the employee’s primary pay schedule. After each payroll compute, a new time record will be generated showing the new leave balances.
      9. The Payroll Office will mail the new time records to the departments before the first working day for "MO" paid employees and before the fifth working day for the "MA" paid employees.
      10. Employees will verify their leave balances on the time record and check/surepay stubs.
      11. Departments can verify leave transactions online as follows:
      12. Accrual - "ILAH" (Leave Accrual History)

        Usage - "IDER" (Earnings Distributions)

        Balance - "IHRS" (Hours on Pay Status)

      13. The Payroll Office will mail a Time Benefits Roster to the department around the sixth working day of every month. The Time Benefits Roster is a listing of employees’ leave accrual and usage history by home department. This report is produced once a month. (See attachment 2)
      14. The Payroll Office will mail the leave accrual exception report (see attachment 3) to the department around the sixth working day of every month. Please review the errors and make corrections if necessary on the "EDLR" screen.

     

  7. HOW TO REPORT REGULAR TIME, OVERTIME AND COMPENSATORY TIME
  8.  

    1. REGULAR (REG)
    2. Regular time is the total number of hours an employee is on pay status for a given pay period ending date. Regular Time should be reported on the regular time column on the Time Roster. Total regular time on pay status is usually paid with the description of service (DOS) code "REG". There are more DOS codes used to pay regular time (Refer to the Payroll/Personnel Manual)
    3. OVERTIME STRAIGHT (OTS)
    4. Overtime straight worked in a given month and not accrued as compensatory time should be reported on the overtime/leave time columns on the Time Roster. The hours reported is paid with the DOS code "OTS" at straight time.
    5. OVERTIME PREMIUM (OTP)
    6. Overtime premium worked in a given month and not accrued as compensatory time should be reported on the overtime/leave time columns on the Time Roster. The hours reported is paid with the DOS code "OTP" at the rate of one and half time. The premium overtime status box on the time record is always checked for the employees eligible for premium overtime.
    7. COMPENSATORY TIME ACCRUED (CTA)
    8. When overtime worked in a month is not paid in the same month, it is accrued as compensatory time. For overtime straight, the accrual should be done at straight time. The overtime premium should be multiplied by 1.5. Overtime hours should be accrued with the DOS code "CTA".
    9. COMPENSATORY TIME OFF (CTO)
    10. The DOS code "CTO" is used to reduce compensatory time accrued balance when an employee has elected to take time off. Do not use this code if an employee does not have an accrued compensatory time balance on the database. Reporting comp. time off without any positive balance on the database will create a negative balance for compensatory time.
    11. COMPENSATORY TIME PAID (CMP)
    12. The DOS code "CMP" is used to pay compensatory time accrued. Compensatory time should only be paid to an employee that has an accrued balance on the database. The hours should be reported on the overtime column on the online Time Roster. The payroll system will pay the employee and at the same time reduce the compensatory time balance.

     

  9. LEAVE ACCRUAL RECORDS
  10.  

    Vacation and sick leaves are accrued based on the leave accrual codes established on the Personnel Action Form (PAF). Leave code is established by the department when an appointment is initially set up. For staff employees thereafter, the Payroll/Personnel system will re-derive the leave code on the appointment.

    The Payroll/Personnel system re-derives the leave code for all staff employees during month-begin periodic maintenance that is usually done on the third working day of every month. The Payroll/Personnel system does not re-derive the leave codes for Academic employees.

    Re-derivation of leave codes for staff employees is done once a month based on the employee service credit (ESC) and prior service months recorded on the employee database (EDB). ESC is recorded on the EDB once a month based on the hours on pay status. To earn 1 month ESC, an employee has to be paid 50 percent or more.

    The following indicates the rate at which vacation and sick leaves are accrued by the employee for an appointment.

    LEAVE ACCRUAL CODES INTERPRETATION

    Leave Code Vacation

    Hours/Month

    Vacation Maximum Sick Hours/Month Sick Maximum
    A and G 10 240 8 Unlimited
    B and H 12 288 8 Unlimited
    C and J 14 336 8 Unlimited
    D and K 16 384 8 Unlimited
    E 16 384 None None
    F None None 8 Unlimited
    N None None None None

    A full-time employee shall not accrue vacation in excess of an amount specified for his/her leave code on the chart above. Vacation hours earned above the maximum is lost and should not be re-instated. Leave taken is always subtracted first before leave accruals are credited. There is no maximum on the amount of sick leave that may be accrued by the employee.

    ASSIGNMENT OF LEAVE ACRUAL CODES FOR STAFF EMPLOYEES

    Personnel

    Program

    Appt. Type Duration of Appt. Percent of Appt. Years of Service Leave Code
    Management  All Indefinite => 50% 0-4 B
    And Senior All => 6 months => 50% 5-9 C
    Professionals (MSP) All => 6 months => 50% 10 or more D
      All => 6 months < 50% All F
      All < 6 months 1% to 100% All F
               
    Former Executives(2) All Indefinite =>50% All K
               
    Professional  All Indefinite => 50% 0-9 A
    And Support All => 6 months => 50% 10-14 B
    Staff(PSS) (3) All => 6 months => 50% 15-19 C
      All => 6 months => 50% 20 or more D
      All => 6 months < 50% All F
      All < 6 months 1% to 100% All F
      Per Diem Any 1% to 100% All N
               
    Former Admin & All Indefinite => 50% 0-4 G
    Prof. Staff (A&PS)  All => 6 months => 50% 5-9 H
    (2) All => 6 months => 50% 10-14 J
      All => 6 months => 50% 15 or more K

    NOTE: Unrepresented staff starts accruing vacation leave at zero percent threshold if eligible to earn vacation. Represented staff should refer to the applicable collective bargaining agreement for it's threshold.

    1. Service includes staff and academic service at the University. Service for the State of California (including Hastings College of Law), the Department of Energy Laboratories and the California State University; and military leave from the same institutions.
    2. Former Executives, Administrative and Professional Staff (A&PS) with hire dates prior to 7/1/96 grandfathered with new leave accrual codes.
    3. Professional and Support Staff includes employees covered by Personnel Policies for Staff Members and Collective Bargaining agreements with AFSCME, CUE, CNA, IUOE, Local 501 and UPTE.

    ASSIGNMENT OF LEAVE ACCRUAL CODES FOR ACADEMIC EMPLOYEES

    TITLE PAY BASIS SICK  VACATION LEAVE CODE
    Nine Month Titles (Academic Year) 9 NO NO N
    Eleven Month Titles (Fiscal Year) 11 NO YES E
    Research Series 11 YES YES D
    Academic Administrator 11 YES YES D
    Academic Coordinator 11 YES YES D
    Specialist Series 11 YES YES D
    Assoc. Univ. Librarian 11 YES YES D
    Asst. Univ. Librarian 11 YES YES D
    Librarian 11 YES YES D
    Cont. Educ. Specialist 11 YES YES D
    Coop Ext. Service Appt. 11 YES YES D

    Note: Academic Employees vacation and sick leave accrual starts at 50% threshold.

    DESCRIPTION OF SERVICE (DOS) CODES USED TO REPORT LEAVE TIME

    1. VACATION LEAVE ACCRUED (VLA)
    2. "VLA" is the DOS code used to report hours accrued for vacation in a pay period. The payroll/ personnel system generates vacation accrual automatically every month based on hours/percent on pay status. Use this DOS code only when making adjustments.
    3. .SICK LEAVE ACCRUED (SLA)
    4. "SLA" is the DOS code used to report hours accrued for sick time in a pay period. The payroll/ personnel system generates sick time accrual automatically every month based on hours/percent on pay status. Use this DOS code only when making adjustments.
    5. VACATION TAKEN (VAC)
    6. "VAC" is the DOS code used to report vacation time taken. Vacation time taken must be reported on a current basis for each pay period on the online time roster. Vacation hours taken and not reported in the month taken must be reported later as a LX transaction on the online time roster.
    7. SICK LEAVE TAKEN (SKL)
    8. "SKL" is the DOS code used to report sick time taken. Sick time taken must be reported on a current basis for each pay period on the online time roster. Sick hours taken and not reported in the month taken must be reported later as a LX transaction on the online time roster.
    9. TERMINAL VACATION PAY (TRM)
    10. "TRM" is the DOS code used to pay vacation time balance when an employee separates from the university or moves from an accruing title to a non-accruing title. Enter the number of hours to be paid if you know the employee's balance including what the employee will earn for that last month. If you don't know the true vacation balance, enter "TRM" without the hours on the overtime/leave time area of the time roster. PPS will derive the balance and pay it.

     

  11. EMPLOYEE TRANSFERS/FUND CHANGES/INTER-CAMPUS TRANSFERS
  12.  

    Transfer from one university title to another university title does not constitute separation. Therefore, an employee should not be paid terminal vacation when they transfer to a new position. Accrued vacation should be paid to the transferring employee only if the transfer is to a classification/appointment which is not eligible for vacation credit accrual.

    When an employee’s fund source changes, vacation accrual liability transfer is not required. It does not matter if the employee transfers "to, from or between" federally funded contracts and grants, state general funds or any other extramural funds. Vacation earned is assessed monthly as a charge to each account/fund that the employee is paid from.

    When an employee transfers from another University of California campus to Riverside campus, the department should send a memo to the payroll office indicating the vacation and sick leave balances that need to be updated for the employee.

     

  13. LEAVE TIME ADJUSTMENTS
  14.  

    Please follow these procedures when making corrections to vacation leave time, sick leave time and compensatory time. Errors to leave balances occur because leave time was not accrued properly and/or leave time taken was not reduced properly.

    The following scenarios will guide you in making corrections to leave hours using the payroll adjustment worksheet (UPAY 644D).

       

    1. LEAVE ACCRUALS
    2.  

      1. An employee did not get any accruals for vacation hours earned and/or sick hours earned in any given month. Overtime worked in a given month was not paid as "OTS" or "OTP" and should be accrued as compensatory time.

           

        1. (a) Prepare a LX for the pay period that the employee did not get the accrual and using DOS codes "VLA" for vacation time earned, "SLA" for sick time earned and "CTA" for compensatory time earned. This will add these hours to the total leave balances.
        2.  

          LX 01/31/XX "VLA" 10.00, "SLA" 8.00, "CTA" 16.00

      2. An employee was given the wrong accrual for vacation hours earned or sick hours earned.

      Please use step 2(a) to zero out vacation and/or sick hours accrued by casual and student employees who have accrued vacation/sick time but are not eligible to use them per personnel policy. Step 2(b) is not required.

      1. (a) Prepare an RX using the pay period that the employee was given the wrong accrual and use DOS code "VLA" for vacation time earned in error, and use DOS code "SLA" for sick time earned in error. This will reduce the leave hours being adjusted.

        RX 02/28/XX "VLA" 8.00 "SLA" 7.00

      2. (b) Do as in scenario 1 and give the proper accrual. Prepare an LX for the pay period in question and give the employee the correct accrual using DOS code "VLA" for vacation time earned, and DOS code "SLA" for sick time earned. This will add these hours to the total leave balances.
         

        LX 02/28/XX "VLA" 10.00 "SLA" 8.00

    3. LEAVE TAKEN

    4.  
       
      1. Vacation time, sick time, and/or compensatory time was taken by an employee but not reported in the month it was taken.

      2.  
        1. (a) Prepare an LX with the pay period that the employee took the leave time and use DOS code "VAC" for vacation time taken, "SKL" for sick time taken or "CTO" for compensatory time off. This will reduce the leave balances that are being adjusted.

        2.  

          LX 03/31/XX "VAC" 24.00, "SKL" 16.00, "TO" 4.00
           
           

      3. Vacation time, sick time and/or compensatory time taken by an employee were reported incorrectly for a given payroll compute.

      4.  
        1. (a) Prepare an RX for the pay period that the leave hours were reported incorrectly and using DOS codes "VAC" for vacation time taken, "SKL" for sick time taken, and/or "CTO" for compensatory time off reported in error. The hours will be added back to the leave balances being adjusted.

        2.  

          RX 04/30/XX "VAC" 20.00, "SKL" 14.00, "CTO" 10.00
           

        3. (b) Second and final step for this scenario is to report the proper usage hours. Prepare an LX for the pay period that the employee took the leave hours using DOS code "VAC" for vacation time taken, "SKL" for sick time taken, and/or "CTO" for compensatory time off. This will reduce the leave balances.

        4.  

           

          LX 04/30/XX "VAC" 15.50, "SKL" 9.50, "CTO" 6.00
           
           

    5. OTHER ADJUSTMENTS

    6.  
      1. Let’s assume that you reported vacation taken for 8 hours last month, May 31, 19XX and the employee got an approval from her supervisor for this month ended, June 30, 19XX to record the usage as sick time. Do the adjustment as follows on a Payroll adjustment form.

           

        1. (a) LX 05/31/XX "SKL" 8.00
        2.  

           

        3. (b) RX 05/31/XX "VAC" 8.00

        4.  

           

      2. Penny Payroll’s true balance after July 31, 19XX for Vacation is 232.00 hours, and sick time balance is 292.00 hours. Currently, the employee database and the time record shows vacation time balance as 272.00 hours, and sick time balance as 300.00 hours. How would you correct these errors?
      3.  

        DON’T DO THIS

           

        1. (a) LX 07/31/XX "VLA" 232.00, "SLA" 292.00
        2.  

           

        3. (b) RX 07/31/XX "VLA" 272.00, "SLA" 300.00

        4.    

           

        Please do not prepare LX/RX form using the total balances. Find out what caused these discrepancies and adjust them using the scenarios on step VII(A) and VII(B). Errors occur due to two things. Either that the accrual was not given properly or the usage was not reported in the month it was taken. Each month should always be adjusted separately.
         

        DO THIS

        It was discovered that the error on Penny Payroll’s leave balances happened because 40 hours of vacation taken and 8 hours of sick leave taken was not reported in July. A payroll adjustment worksheet should be prepared in August 19XX to record the vacation and sick leave taken in July.
         

           

        1. (a) LX 07/31/XX "VAC" 40.00, "SKL" 8.00
        2.