PAYROLL

Policies and Procedures

We are using a work around because something in the way our Peachtree is configured
causes the employer FICA not to be recorded correctly. Our intention is to learn
how to handle payroll until we gain a staff at around $30,000- 40,000 at which
time we will hand that task over to a professional agency that works well with
Peachtree Accounting Software. This will give us a good education on payroll
issues but relieve us of this duty thereafter.

Control Objective: To ensure that payroll disbursements are made only upon
proper authorization of management to bona fide employees, that payroll
disbursements are properly recorded, and that related legal requirements
are complied with.

Policies

We shall have fewer then four part-time employees until we are ready to pay
unemployment insurance. At that point we will seek out an outside agency to
handle our payroll.

All personnel salaries/wage rates shall be authorized by the Executive Director
and/or the Board of Directors.

All changes in employment shall likewise be authorized by the Executive Director
and/or the Board of Directors.

Personnel Files shall be maintain all employees.

Procedures

Payroll Processing:

Payroll Processing procedures will be developed as required to manage UM-CAC's
payroll. When we have projects which pay temporary or part time personnel their
time on the project will be recorded and filed in their personnel files and the
project files kept for funder reports.

Distribution of Payroll Checks

The Executive Director is authorized to be paid a $250 stipend per month from a
regular donation for this purpose. If he decides the UM-CAC is unable to pay him
this stipend he may refuse the stipend releasing it for general operating use by
UM-CAC. Occasionally we will pay an artist to help screen print - maybe twice or
three times a year - maybe not at all in a year. What paper work should we keep
for someone who does an art job like design a logo or does a t-shirt design or
reworks a customer supplied design for screen printing.

Manual Contents Page

Uptown Multi-Cultural Art Center (UM-CAC). Click here for contact Info or to E-mail UM-CAC at umcac@art-teez.org click here. Ph.773/561-7676

Introduction

SPW Art

T-shirts Sold