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 overtime provisions of the Fair Labor Standards Act, 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 Mayor.
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 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 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. The checks or direct deposit report shall be presented to the City Treasurer along with the approved payroll statement or register. The Treasurer shall compare the checks or direct deposits to the payroll statement or register and verify their accuracy. Upon verification, the Treasurer and the Mayor shall sign any checks and prepare them for distribution. In addition, the Treasurer shall prepare or cause to be prepared a check or payment 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 purposes as established by the City Council.
G. The City 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 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.
(Ord. 332-23, 8-14-2023)