(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) (1) 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 overtime provisions of the Fair Labor Standards Act, the record may exclude time worked.
(2) 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 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 chief executive officer for review and written approval.
(D) Upon approval of the payroll statement or register, the net payroll warrants shall be prepared along with warrants for payment of related payroll taxes and other payroll benefits, required by law or contract.
(E) The warrants shall be presented to the Town Treasurer along with the approved payroll statement or register. The Treasurer shall compare the warrants to the payroll statement or register and verify their accuracy. Upon verification, the Treasurer and the Clerk shall sign the warrants and prepare them for distribution. In addition, the Treasurer shall prepare or cause to be prepared a warrant register.
(F) No payroll related encumbrances are required to be recovered 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 at the legal level of control.
(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 Board of Trustees for informational purposes; however, Board of Trustees approval is not required prior to the payment of payroll related costs if incurred and paid in accordance with the provisions above.
(Prior Code, § 2-4-1) (Ord. 311, passed 9-9-2004)