(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 and officer.
(B) For each pay period, a record of time worked shall be prepared in the form of time sheets or logs for each employee and officer to be paid. Such record of time worked shall be verified as to its accuracy in writing by the employee or officer and the Town Treasurer.
(C) Upon verification of the work record, a payroll register including the amount of gross pay, authorized deductions and net pay shall be prepared by the Town Treasurer.
(D) The net payroll checks shall be prepared from the payroll register, along with checks for payment of related payroll taxes and other payroll benefits required by law or contract.
(E) The payroll checks and the payroll, register shall be presented to at least one other authorized check signer who shall compare the payroll checks to the payroll register and verify their accuracy. Upon verification, such other authorized check signer and the Town Clerk shall sign the checks and prepare them for distribution. The Town Treasurer shall then record the checks in the appropriate cash disbursements journals.
(Ord. 95-11-1, passed 11-7-1995)