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Gadsden State Community College

Financial Services

Budgeting Payroll


SALARIES AND HOURLY PAY RATES

    Budget Managers request and maintain budgets for salaries and pay rates for positions within their budget(s).  As employee contracts are requested, the Budget Manager is to insure that money is available in the Budget to cover the request. Budgeting for salaries and hourly pay rates is based on the  following:

FULL-TIME SALARIES

    Budgeting for salaries of permanent employees is normally based on the Salary Schedules for Alabama Community, Junior and Technical Colleges.  Each year the State Board of Education must approve the salary schedules for the school year.  Gadsden State Community College uses Salary Schedule D-1 with 175/54 workdays for Instructors, Counselors and Librarians.  Salary Schedules A, B, C, E, H20, H25, H30, H35, and H are standard throughout the college systems.

    All contracts for employees hired under object code 502 must be keyed on the PT01 Screen on the mainframe computer system.  This maintains a record of contracts keyed and payments paid on each contract.  It also maintains a record of budgeted monies encumbered and expended.  At the end of a school term no employee should be paid more than the contracted amount on the PT01 Screen.  A printout of contracts entered and amounts expended is produced at the end of the semester by the Computer Center.  If the expended amount exceeds the contracted amount, Budget Managers are contacted by the Payroll Accountant to help determine the cause and correct it.

HOURLY EMPLOYEES

    Areas hiring hourly employees (object code 506) normally set the hourly rate.  Grant programs hire hourly (object code 506) employees according to the rate written for that particular grant.

STUDENT ASSISTANTS

    Areas hiring Student Assistants (object code 507) must meet or exceed the federal minimum wage in effect at the hire date.  No hourly employee may be hired for less than the federal minimum wage in effect at the hire date.

BENEFITS

    For budgeting purposes, object codes are assigned to identify a type of expenditure.  The object code assigned to the position being filled determines the benefits to be budgeted for the position.  Below is a table that can be used to determine the benefits to be budgeted for a position.  Not all circumstances may be covered by the table, but as many as possible have been covered.  Contact the Payroll Accountant for more information.

Object
Code
Description
572
FICA
Matching
575
Institutional
Retirement
Matching
583
Institutional
Health Ins.
Matching
Annual
Leave
Personal
Leave
Sick
Leave
Emergency
Leave
501
Instruction
Regular
Full-Time
Yes
Yes
Yes
No
35 Hrs
per
Year
7 Hrs
per
Month
No
501
Instruction
Temporary
Full-Time
Yes
No
No
No
35 Hrs
per Year
Prorated
7 Hrs
per
Month
No
501
Instruction
Permanent
Pro-rata D
Yes
Yes
Yes
Prorated
No
No
No
No
502
Instruction
Part-Time
Yes
*Normally
No
No
No
No
No
No
503
Administrative
Yes
Yes
Yes
Yes
16 Hrs
per
Year
8 Hrs
per
Month
24 Hrs
per
Year
504
Other
Professional
Yes
Yes
Yes
Yes
16 Hrs
per
Year
8 Hrs
per
Month
24 Hrs
per
Year
505
E Salary
Support
Yes
Yes
Yes
Yes
16 Hrs
per
Year
8 Hrs
per
Month
24 Hrs
per
Year
505
H Salary
Support
Yes
Yes
Yes
Yes
Prorated
Yes
Prorated
Yes
Prorated
Yes
Prorated
506
Hourly
Yes
No
No
No
No
No
No
507
Student
Assistant
Enrolled
Half-Time or >
No
No
No
No
No
No
No
507
Student
Assistant
Enrolled
< Half-Time
Yes
No
No
No
No
No
No
508
Work Study
Enrolled
Half-Time or >
No
No
No
No
No
No
No
508
Work Study
Enrolled
< Half-Time
Yes
No
No
No
No
No
No
*A Part-Time Instructor (object code 502) who is an active member of the Teacher's Retirement System by virtue of his/her employment in an eligible position at another institution, or who has been an active member in the past and has not withdrawn his/her member contributions, or is not receiving retirement benefits from the retirement system must pay contributions and the institution must pay the retirement matching.