Current through Register Vol. XLI, No. 50, December 13, 2024
Section 63-4-13 - Payroll13.1. Conservation districts shall be responsible for obtaining all required tax and other work documentation from their employees.13.2. Timesheets shall be prepared and signed by each district employee and approved by their immediate manager or a designated conservation district supervisor for each pay period. The timesheet serves as the required documentation for payment of salary.13.3. The district shall maintain payroll records as defined in their records retention schedule.13.4. The accounting of payroll shall separate payroll into expense accounts including gross pay, fringe benefits, payroll taxes, etc.13.5. Conservation districts are responsible for filing all required federal and state tax forms and making applicable tax deposits in timeframes required.13.6. Conservation districts shall ensure proper tax withholding occurs, as well as proper withholding and tax application of various voluntary decoctions.13.7. The conservation districts shall develop and approve policies and procedures for conservation district supervisor expense and per-diem.13.8. The SCC shall set conservation district supervisor expense and per diem rate based on the availability of funds.