(A) Salaries and wage rates are verified by the Clerk-Treasurer.
(B) The responsibilities for hiring, terminating and approving promotions are segregated from those preparing payroll transactions or inputting data.
(C) The responsibilities for approving time sheets are segregated from those for preparing payroll transactions or inputting data.
(D) Payroll adjustment reports are submitted by someone outside of the payroll process.
(E) Employees’ time and attendance records are approved by their supervisors.
(F) Corrections to recorded time and attendance records are approved by the employee and the employee’s supervisor.
(G) Procedures are in place to ensure that changes in employment status are promptly reported to the payroll processing unit.
(H) Payroll disbursements are reviewed and approved by an authorized individual prior to payment.
(I) Access to payroll applications is appropriately controlled by user logins and passwords.
(J) Changes to a payroll disbursement are approved by an individual other than the ones authorized to process the changes.
(K) Payroll checks are accounted for in numerical order and reconciled to the payroll check register.
(L) Access to the signature stamp used to sign payroll checks is adequately controlled.
(M) Payroll checks are mailed or distributed by someone outside of the normal payroll distribution function.
(N) Unclaimed payroll checks are returned to the Clerk-Treasurer via the department head.
(O) Employees are cross-trained on the payroll process, and those assigned to payroll take regular vacations.
(Ord. 2016-04, passed 7-5-2016)