Ordinances 2016 - Laserfiche WebLink

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• The responsibilities for approving time sheets are segregated from those preparing payroll transactions or inputting data. • Payroll adjustment reports are submitted by someone outside of the payroll process. • Employee's time and attendance records are approved by their supervisors. • Corrections to recorded time and attendance records are approved by the employee and employee's supervisor. • Procedures are in place to ensure that changes in employment status are promptly reported to the payroll processing unit. • Payroll disbursements are reviewed and approved by an authorized individual prior to payment. • Access to payroll applications is appropriately controlled by user logins and passwords. • Changes to a payroll disbursement are approved by an individual other than the ones authorized to process these changes. • Payroll checks are accounted for in numerical order and reconciled to the payroll check register. • Access to the signature stamp used to sign payroll checks is adequately controlled. • Payroll checks are mailed or distributed by someone outside the normal payroll distribution function. • Unclaimed payroll checks are returned to Clerk -Treasurer via the Department Head. • Employees are cross -trained on the payroll process; those assigned to payroll take regular vacations. Disbursement Activities • The responsibility for approving claims is segregated from those preparing the claims. • Checks are written by an individual other than the one approving the claim. • Checks are signed by an individual other than the one preparing them. • Claims for payment are reviewed and approved by the governing body prior to payment. • A reconcilement is completed between the claims for payment approved by the board and the actual disbursements posted to the ledger. • The responsibility for acknowledging the receipt of goods or services is segregated from those preparing claims and writing checks.