(A) For all employees and officers of the city, a documented record shall be maintained in a personnel file of the authorized rate of pay or salary and authorized deductions for each employee or officer.
(B) For each pay period, a documented record of time worked and leave taken shall be prepared, in the form of time sheets, cards, or logs, for each employee and officer to be paid. For employees exempt from the overtime provisions of the Fair Labor Standards Act, being 29 U.S.C. §§ 201 et seq., the record may exclude time worked. Such record of time worked and leave taken shall be verified as to its accuracy in writing by the employee or officer, supervisor, and department head.
(C) Upon verification of the work record, a payroll statement or register, including the amount of gross pay, authorized deductions and net pay, shall be prepared and submitted to the City Business Manager for review and written approval.
(D) Upon approval of the payroll statement or register, the net payroll checks shall be prepared along with checks or wire transfers for payment of related payroll taxes and other payroll benefits, required by law or contract. Direct deposits may be used as an alternative to checks and wire transfers.
(E) No payroll related encumbrances are required to be recorded in the budgetary accounting records as long as the payroll costs are recorded as expenditures at the time they become due and payable. However, no payroll costs may be incurred or paid if they exceed the available appropriation for the purposes, as established by the City Council.
(F) The City Business Manager shall record or cause to be recorded in the appropriate journals and ledgers the payroll costs incurred and/or paid for the pay period.
(G) A copy of the payroll statement, register, or payroll check register may be provided to the City Council for informational purposes; however, the City Council approval is not required prior to the payment of payroll related costs if incurred and paid in accordance with the provisions above.
(Prior Code, § 20-201) (Ord. 2014-049, passed 12-1-2014)