The November payroll occurs before Thanksgiving, the December payroll occurs before Christmas, and since there would be such a long period between the December and January payrolls, the January payroll is completed a week early. Since most Texas school districts are completely closed during holiday periods, it is common to issue payroll checks at different intervals. Payroll expenses are transferred to the finance system after each payroll run, thereby eliminating manual journal entries to record these transactions. The business manager calculates the wages of hourly employees and converts them to an annual salary. He then calculates the monthly amount to be paid in each of the twelve months.
Pay remains the same each month unless there is an exception.
These are calculated by the business manager in the month the service is received. This form goes to the business manager, who enters each one individually. Deductions for excess leave are also entered at this time based upon requests for leave forms. Deductions are balanced in the same manner as supplements. The business manager is the only employee trained on the payroll system and is solely responsible for entering supplemental pay, making adjustments for leave, and generating payroll.