- D
- Fiscal Management
Boulder Valley School District
Adopted: prior to 1969
Revised: June 22, 2004, March 10, 2026
PAYROLL PROCEDURES AND SALARY DEDUCTIONS
Payroll Distribution and Records
All employees will be paid via direct deposit to an account at the financial institution of their choice or via another appropriate financial instrument. A payroll check will be issued only with the prior written approval of the Chief Financial Officer.
Each employee must have completed a tax exemption certificate (W-4 form) and authorization and application for any other form of payroll deduction benefits.
In the event that an employee is overpaid in error, the error will be corrected and any change in net pay will be deducted from the employee’s next pay, unless alternative arrangements have been made.
In the event that an employee is underpaid in error, the error will be corrected and any change in net pay will be paid to the employee within 10 working days, subject to individual employee contracts and state law.
Salary Deductions
Deductions shall be made from the compensation of all employees for federal and state income tax in keeping with federal and state requirements.
All other deductions, except those required by court order and state law (i.e. wage garnishments, court-ordered child support, PERA, etc.) shall be made with the permission of the employee and employees are solely responsible for their own elections and for compliance with the Internal Revenue Code rules and regulations. The Superintendent is authorized to approve the types of voluntary deductions available to employees.
Salary deductions shall be made for absences not covered by leave policies adopted by the Board. Such deductions shall be calculated on the basis of the employee’s work year.