Payroll Services

Payroll Audit Checklist


  • To document and evaluate the internal control procedures for processing and monitoring payroll transactions.
  • To ensure transactions recorded in the University payroll system are supported by appropriate pay-affecting documents.
  • To ensure clear and distinct separation of duties per OFM and WSU BPPM manuals.

Name of the employee(s) who are responsible for the following activities. Note which activities are completed by supervisors.


Prepares Temporary Employment Appointment Forms


Authorizes Temporary Employment Appointment Forms


Maintains Temporary Employee Files


Ensures that units worked or pieces completed were actually worked


Ensures employee records hours/pieces on Daily Activity Report (DAR)/Time Card (TC) at end of each shift


Totals hours/pieces on DAR/TC


Ensures employees signs DAR/TC at end of pay cycle


Ensures supervisor signs DAR/TC at end of pay cycle


Double checks addition of hours/pieces on DAR/TC


Monitors Appointment/Position/Assignment End Dates for TEA's


Enters hours/pieces/base hours/meals into on-line DEPTPAY


Double checks on-line time input into DEPTPAY is consistent with DAR/TC


Prepares Personnel Action Form


Authorizes Personnel Action Form


Maintains Permanent Employee Files


Prepares Position Action, Expense Assignment Action, Expense Transfers


Authorizes Position Action, Expense Assignment Action, Expense Transfers


Monitors Appointment/ Position/ Assignment End Dates for permanent appointments and temporary appointments


Prepares Time Reports and Leave Reports


Approves Leave Taken and Signs Time Reports/Leave Reports


Maintains Monthly Accumulated Annual Leave, Sick Leave, Comp Time Balances


Monitors Leave Balances


Notifies Payroll when LWOP or Insufficient Leave Occurs


Reviews, Corrects and Certifies on-line PEARS


Documents the procedures utilized within the department to complete all of the above activities


Documents the procedures performed monthly to account for leave accruals and leave usage


Maintains current department organization chart


Maintains count of the number of employees on department payroll by employee type


Performs new employee orientation to explain department payroll matters


Frequency that these activities are rotated to other staff?


Check List Completed By:_______________________Date:_________

Payroll Services, PO Box 641024, Washington State University, Pullman WA 99164-1024, 509-335-9575, Contact Us