Reporting and Operations
Posted: December 7, 2009
Size of Organization:
- Every change impacting payroll (new hires, terminations, overtime, compensation changes, employee deductions, etc.) will be in writing and appropriately approved.
- Randomly audit the information in the human resources and payroll systems making sure they agree with written information.
- Encourage the use of direct deposit by employees. Employees without direct deposit should sign for their payroll checks. The direct deposit register will be randomly audited, by non-payroll staff, to confirm that direct deposits are made according to the instructions provided by employees.
- All payroll-related reports are reviewed by an employee not involved with submitting payroll. This review includes resolving items appearing on error reports.
- Integrate human resource, time keeping, and payroll systems whenever possible. This reduction in manual entry decreases the likelihood of staff intentionally or unintentionally entering erroneous payroll information.
- If the payroll system (ADP, PayAmerica, etc.) is not integrated with the general ledger reconcile the cumulative payroll system balances with the general ledger at least quarterly.