PayrollAuditChecklist
Objectives
- 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.
ACTIVITY | EMPLOYEE NAME(S) |
---|---|
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:_________