What Every Employee Should KnowWhat Every Employee Should Know

Presented byPresented bythethe

Office of Internal AuditOffice of Internal Audit

…….That, Nobody Thought to Tell .That, Nobody Thought to Tell Them!!!!!Them!!!!!

When you were hired at MSU you may have (or not) received training in the area of expertise where you were going to work.

However, there are many things that go along with working at MSU of which you may not be aware but that effect you either directly or indirectly, such as:

• State Law • Federal Regulations• University Policies and Procedures

Let’s Look at Some of These Areas

Exempt or Not Exempt?Non-exempt positions would normally include: Non-exempt positions would normally include:

Executive Secretaries Student Workers (Based upon federal wage and hour regulations, even if salaried)

Why is this Important?

Non-exempt employees must be compensated at one and one-half their normal rate for hours worked in excess of 40 hours a week with overtime pay or compensatory time off. (OP 60-311)

Time Keeping, Leave, Etc.Time Keeping, Leave, Etc.

In order to determine the number of hours worked, there must be documentation.

For all …. employees who occupy non-exempt positions...a record must be maintained of total hours worked. (OP 60-311)

This would be a time sheet, time card or some other means of documenting hours worked (form should be approved by HR).

The time sheet or card should:

Signed by the employee and their immediate supervisor subsequent to the last day being reported on the record.

Time sheets should be retained for a minimum of 4 years.

What is a workday?

“A workday for a state employee in a full-time employment position shall be eight (8) hours in duration at a minimum exclusive of time off for meals. The appointing authority shall develop work schedules which ensure that each full-time employee works a full workday..” - State Code § 25-1-98 Wait a minute, I’m salaried, I get paid based upon results not hours Wait a minute, I’m salaried, I get paid based upon results not hours worked, I’m exempt from time keeping requirements!worked, I’m exempt from time keeping requirements!

Federal Wage and hour guidelines may exclude you from having to complete a timesheet (exempt employees), however, these guidelines do not override state law requiring 8 hours a day.

Therefore (regardless of exempt/nonexempt):

You must work eight hours a day (exceptions for nonexempt employees that are discussed later).

Inappropriate employee conduct includes excessive tardiness. - OP 60-401

Tardiness would include coming back from lunch late. Leave forms must be submitted when employees are absent

due to personal reasons be that vacation, illness, or running personal errands.

Even a supervisor cannot approve for you to leave without completing a leave form. Policy 01.19 “Misuse of Assets” states that misuse of assets

include “Authorizing or receiving payment for hours not worked and/or authorizing or taking leave without the completion and submission of appropriate leave forms.

NONEXEMPT & the 8 Hour DayNonexempt employees are being compensated on an hourly basis. Therefore, a fulltime basis is 8 hours a day for 5 days, or , 40 hours a week.

So, if they work 7 hours one day and nine hours the next no leave form is necessary as long as the total is 40 hours within a week. (Work week is Sunday-Saturday)

However: If work less than 40 hours in a week, must turn in a leave form or use accumulated compensatory time. (Can’t make it up in the next week) If work more than 40 hours must be compensated in overtime pay or compensatory time at a rate of 1.5 times normal pay. Supervisors still cannot give the day or afternoon off

without using leave or comp time.

Timesheets, Leave, and Comp time!Timesheets, Leave, and Comp time! Leave balances should be reconciled to submitted forms by Leave balances should be reconciled to submitted forms by

someone other than the employee being reported.someone other than the employee being reported.

Compensatory time balances are maintained within the Compensatory time balances are maintained within the departments. (Not in Banner or by HRM)departments. (Not in Banner or by HRM)

Comp balances should be reviewed by someone other than the Comp balances should be reviewed by someone other than the employee being reported.employee being reported.

Comp time must be paid once it reaches 240 hours.Comp time must be paid once it reaches 240 hours.

Comp time can only be accrued for hours Comp time can only be accrued for hours workedworked over 40. over 40.

Personal, major medical, and comp time recorded on time Personal, major medical, and comp time recorded on time sheets should be compared to leave and comp recordssheets should be compared to leave and comp records..

Comp time only allowable for non-exempt….Comp time only allowable for non-exempt….

OUTSIDE EMPLOYEMENTOUTSIDE EMPLOYEMENTEmployees who desire to engage in outside employment or practice of profession (including consulting) shall complete...an Application for Permission to Engage in Outside Employment or Practice of Profession. This application shall receive all required University approvals prior to employees engaging in outside employment or practice of profession, or being connected with any public office either by election, appointment, or employment other than employment at the University. Approval to engage in outside employment or practice of profession shall expire automatically at the end of

each fiscal year. - OP 60-415

Such Individuals will not engage in a business that would in any manner compete with a similar business or profession over which he or she would have direct supervision, inspections, or purchasing authority within the university or agency, such being a conflict of interest - IHL OP 801.07

Must get approval first and refile form annually.Must get approval first and refile form annually.

Must be aware of any potential conflict of interest.Must be aware of any potential conflict of interest.

“No public servant shall use his official position to obtain pecuniary benefit for himself other than that compensation provided for by law, or to obtain pecuniary benefit for any relative or any business with which he is associated.” - State Code § 25-4-105, (1)

University PropertyUniversity Property

Policy 01.19 states that misuse of assets includes:: Personal use (or authorization thereof) of any asset. Personal use means use, other than incidental and occasional use of office equipment and telephones (see policies 01.12 and 01.15), that is not job related.

Let’s look at this practically…..University Policy & State Law prohibit personal use of assets. This is the

case in most states.Violation of state law could result in up to a $5,000 fine.

However, Most state agencies adopt a "Rule of Reason" analysis, opining that an

employee’s incidental use of state resources may not run afoul of state law, if the personal use :

(a) does not result in direct costs paid by the state and

(b) does not impede agency functions

(c) MSU has chosen to allow incidental use of telecommunications assets such as phones and computers.

The decision to allow incidental usage rests with the department head, however, must be applied consistently.

For Example Telephone Usage:Generally, we are not concerned about incidental personal usage of university telephones as long as:

Usage is kept a minimum of time such as during a lunch break and does not interfere with university business;

Results in no additional cost to the University;

Personal long distance calls should not be charged to the university at any time. If personal call is

charged to university in error (or in the case of an emergency), reimbursement should be made.

This also applies to university long distance calling cards.

Office Equipment UsageOffice Equipment Usage

The university also revised policy 01.12 “Use of Computing & Network Resources”. Regarding personal use, this policy now states:

Incidental personal use of computing and network resources is permitted, subject to review and reasonable restrictions by the

employee’s supervisor; Adherence to applicable University policies and state and

federal law; Does not interfere with the employee’s accomplishment of his or her job duties; Does not result in any additional costs to the University.

Other EquipmentPersonal use of state/university equipment is prohibited. This includes use of:

Fax machine, copier, Postage/Postage machine;

VCR, video cameras, digital players/cameras…etc.

Facilities;

This would include using facilities/state equipment for own business such as tax consulting, Amway, Avon, or Mary Kay.

Vehicle Usage

Mississippi Code of 1972, § 25-1-79, states:

“It shall be unlawful for any officer, employee, or other person whatsoever to use or permit or authorize the use of any automobile or any other motor vehicle owned by the State of Mississippi or any department, agency, or institution thereof for any purpose other than upon the official business of the State of Mississippi or any agency, department, or institution thereof.”

Personal usage of university vehicles would be Personal usage of university vehicles would be considered a misuse of assets under policy 01.19.considered a misuse of assets under policy 01.19.

Prohibited uses of vehicles would generally include…..

Commuting to/from home to/from work; (consistent with IRS view);

Picking up/going to lunch;

Picking up children from school;

Transporting non-university employees when not associated with official university business;

Transporting personal supplies/materials to home;Note generally, the above actions would be prohibited, however, there may be some exceptions, which should be approved by the department head in advance.

Other misuses of state assets that should be avoided…:

Use of other equipment on personal property;

Use of university personnel on personal property/business.

Any other personal uses of university land, buildings, equipment or employees.

When in doubt, ask!

Did you know?Gifts should not be purchased with state funds……Gifts should not be purchased with state funds……

This includes flowers or gifts for weddings, retirements, funerals, or This includes flowers or gifts for weddings, retirements, funerals, or other.other.

Such gifts should be purchased from personal or Foundation funds.Such gifts should be purchased from personal or Foundation funds.

Procurement cardsProcurement cards should be kept secure at all times, when not in use, should be kept secure at all times, when not in use, cards should be kept in a locked drawer, file, or safe.cards should be kept in a locked drawer, file, or safe.

Cards should not be carried by employees during weekend, on vacation or Cards should not be carried by employees during weekend, on vacation or during the holidays.during the holidays.

Personal purchases on the procurement card are prohibited (even if you Personal purchases on the procurement card are prohibited (even if you intend to pay it back!).intend to pay it back!).

Procurement card statements should be reviewed by at least two persons Procurement card statements should be reviewed by at least two persons to ensure all expenditures appear appropriate and accurate.to ensure all expenditures appear appropriate and accurate.

Responsibility and Accountability

WE ALL GOT IT!!!If you are an employee who knows of a misuse of university assets you have a responsibility to inform:

Your supervisor, or;

The department head, or;

Internal Audit

Administrators are responsible for preventing and detecting misuse of assets or dishonest activities in their areas of responsibility. Administrators that fail to detect misuse of assets or dishonest activities within their areas of responsibility may be subject to disciplinary action in accordance with operating policy and procedures #60-401 and #60-403. - policy 01.19