Payroll and Human Resources

Verification of Payroll and Accounting

  1. Is payroll verified before each payday using the web reports?

    • Ideal Answer: YES. Verification of payroll will reduce underpayments and overpayments. It should be performed by someone other than the person who enters payroll information into the system.

  2. Are Human Resources standard reports viewed on a regular basis at the departmental level?

    • Ideal Answer: YES. The recommended web reports are designed to give departments a quick update on payroll and human resource data and a means to verify that the payroll is correct. They also serve to remind departments of needed documentation such as I-9's, updated non-resident information, and terminations that need to be processed.

  3. Are Payroll expenses verified to the departmental Statement of Account reports monthly?

    • Ideal Answer: YES. In addition to verifying the payroll before it pays, it is necessary to verify the gross amounts paid and the fringe benefit computation each month and then verify the hash totals to the Monthly Statement of Account to assure the correct accounts were charged.

  4. Are leave requests documented and compared to monthly leave reports to verify the reporting accuracy?

    • Ideal Answer: YES. Internal controls deter fraud. By comparing what is reported to what is requested, it catches inadvertent errors in reporting and it conveys to the employees that the department is "watchful" of their attendance. Leave requests may be documented using optional University Request for Leave forms or they may be noted on a calendar, by email, or other form of record by the supervisor.

Segregation of Duties

  1. When pay statements or checks received are via campus mail are they distributed by someone other than the initiator of payroll documents?

    • Ideal Answer: YES. Segregation of duties will assure that payments are made to valid employees of the department.

  2. Can the individual who has delegation of approval authority initiate payroll transactions in the workflow system and then approve them?

    • Ideal Answer: NO. Payroll transactions are to be initiated and approved by two separate individuals at the department level to maintain segregation of duties.

  3. Does everyone have their own access to Payroll and Human Resource systems so that passwords are never shared?

    • Ideal Answer: YES. Passwords should never be shared. Everyone who needs access to perform their jobs should have their own password.

  4. Are biweekly time records reviewed and approved by the employee's supervisor or their designee who has knowledge of the hours worked by the employee?

    • Ideal Answer: YES. The person who approves the time record is indicating that the hours are recorded correctly.

  5. Are biweekly employees terminated timely?

    • Ideal Answer: YES. Leaving a biweekly appointment open allows the possibility of submitting fraudulent time sheets


Document Retention and Personnel File organization

  1. Are search materials kept on file in the department for 3 plus current years?

    • Ideal Answer: YES. University requires that search materials be kept on file in the department for three plus current years. This includes applications from non-successful candidates.

  2. Are Orientation Checklists and Transfer/Termination Checklists utilized by the department and maintained in personnel files?

    • Ideal Answer: YES. Human Resources web site has a template for these checklists that individual departments can adapt to their needs. The information and documentation resulting from using these templates not only reflects good business practice but sets the tone for good internal control.

  3. Are Personnel files maintained in a secure location and do their contents follow document retention guidelines? Unnecessary documents are properly disposed of by shredding or placing in a confidential document destruction bin.

    • Ideal Answer: YES. Guidelines incorporate compliance issues and best practice issues. Disposing of unnecessary documentation saves space and allows for better organization.
    • These guidelines outline the need to keep a separate medical file for compliance purposes.

  4. Are Employee Performance Reviews done annually, properly documented, entered into web reporting and kept in the personnel files?


Credential and Criminal Checks

  1. Are credential checks performed?

  2. Should criminal checks be performed for high risk occupations?



  1. Does the Human Resource person access the information shared at monthly Human Resource Representative Meetings?

    • Ideal Answer: YES. Valuable information as well as training is offered at these meetings for those involved with Human Resources.

  2. Are employees allowed time and resources for staff development and involvement in campus organizations relative to the department and their duties?

    • Ideal Answer: YES. Involvement of employees in such activities contributes to longevity of employment.

Department of Labor Compliance

  1. Is the Family Medical Leave Act poster in a place for all employees to view?

    • Ideal Answer: YES. Department of Labor requires that every employer covered by the FMLA must post and keep posted on its premises, in conspicuous places where employees are employed a notice explaining the Act's provision and providing information concerning the procedures for filing complaints of violations of the Act with the Wage and Hour Division. The notice must be posted prominently where it can be readily seen by employees and applicants for employment.