Wilkes County Schools

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7000 Series - Personnel » 7621 Internal Controls over Payroll Process

7621 Internal Controls over Payroll Process

1. The finance officer reviews payroll check registers and checks after a payroll has been prepared on a monthly basis.
2. The individual preparing the payroll does not have access to the signature plate and does not have signed payroll checks returned to him/her.
3. All payroll checks, once signed, are listed and distributed by three other individuals.
4. Individual payroll files will be maintained on each individual employee.
a. Latest personnel action form. The form will be signed by the individual authorized to put the employee on the payroll, indicate the location where the employee is assigned to work, applicable benefits, and should indicate the employee's authorized salary and copy of certificate.
b. Current NC-4 and W-4 forms. Under no circumstances will a payroll check be prepared for an employee before these documents are signed.
c. All current payroll deduction authorizations including credit union, hospitalization, tax sheltered annuities, etc.
d. Longevity form. The form will be filled in and signed by the employee indicating their hire date and their Aggregate State of North Carolina Service.
e. For terminated employees, their folder shall contain all calculations for their final pay check.
5. All pay checks shall be supported by time sheets/computer turn-around documents which are reviewed and approved by signature.
Legal References:
Cross References:
Adopted: January 9, 2006