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In many larger public entities, the personnel office notifies the payroll office of new hires, promotions, pay increases, and other personnel-related financial changes. The payroll office then enters the changes into the payroll system.

A person who is independent of the payroll function should review payroll checks issued or payroll reports to determine whether all payments were made to actual employees, any pay increases were authorized, and the hours worked appear to be correct. Where possible, the duties of generating and signing payroll checks should be segregated from the payroll processing function.


Date this Avoiding Pitfall was most recently published: 11/06/2015

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