Payroll Services Payroll Audit Checklist

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.

ACTIVITYEMPLOYEE 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:_________