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.

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:_________

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