(A) For all employees and officers of the town, a documented record shall be maintained in a personnel file of the authorized rate of pay or salary for each employee or officer.
(B) For each pay period, a documented record of the 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, 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 or department head if applicable, and the Town Clerk-Treasurer or designee.
(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 town’s Mayor for review and written approval.
(D) Upon approval of the payroll statement or register, the net payroll checks shall be prepared along with checks for payment of related payroll taxes and other payroll benefits, required by law or contract.
(E) The checks shall be presented to the Town Clerk-Treasurer along with the approved payroll statement or register. The Clerk-Treasurer shall compare the checks to the payroll statement or register and verify their accuracy. Upon verification, the Clerk-Treasurer and the Mayor shall sign the checks and prepare them for distribution. In addition, the Clerk-Treasurer shall prepare or cause to be prepared a check register.
(F) 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 accounts to be charged.
(G) The Town Treasurer shall record or cause to be recorded in the appropriate journals and ledgers the payroll costs incurred and/or paid for the pay period.
(H) A copy of the payroll statement, register or payroll check register may be provided to the governing body for informational purposes; however, governing body approval is not required prior to the payment of payroll related costs if incurred and paid in accordance with the provisions above.
(Ord. 2012-4, passed 4-9-2012)