POLICY 3-3.6 PAYMENT AND PAYROLL PROCEDURES
Payment Procedures
The Montgomery County School
Board shall receive each month a list of bills for payment from school division
funds. The School Board will certify
the list as correct and approved for payment at its regularly scheduled
meetings. The School Board may, by
resolution, appoint an agent and deputy agent to perform the payment
certification and approval functions.
The division superintendent or
his/her designee is authorized to issue warrants between regularly scheduled
monthly meetings to meet payment deadlines for special circumstances such as
utility and debt service payments. A
list of such payments will be made available to the School Board at its next
regularly scheduled monthly meeting.
Every warrant issued in
accordance with the above shall bear signatures of authorized signers from the
school division and the County Administrator or his/her designee and/or the
County Treasurer or his/her designee dependent upon the source of funds.
Warrants may be drawn on the
County Treasurer and shall be payable from funds made available to the School
Board for public schools in payment of compensation when the compensation has
been earned and is due. Payments will
be made from authorized written contracts or certified time sheets.
Every warrant issued in
accordance with the above shall bear signatures of authorized signers from the
school division and the County Treasurer or his/her designee.
Payroll Procedures
Pay Schedule
All compensation for salaries, wages and supplements paid to employees will be paid in accordance with a schedule approved by the School Board. Records that accurately reflect the compensation and related benefits of each employee will be maintained.
Federal and state taxes will be automatically deducted from each School Board employee's paycheck based on the most recent withholding statement provided by the employee. In the absence of a withholding statement, deductions will be made based on federal and/or state tax regulations. A list of all voluntary deductions available to employees will be published annually and provided to all employees. Any additional voluntary deduction requests must be recommended by the division superintendent and approved by the School Board.
LEGAL REFERENCE: Code of Virginia, 1950, as amended, §§ 22.1-78, 22.1-296.