| A.
Control Activities / Information and Communication |
| Yes |
N/A |
No |
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1. Is there a formal
organizational chart defining the responsibilities of processing,
recording, approval and distribution of payroll and of personnel
activities? |
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2. Are agency personnel
policies (those not established by the State Personnel Department)
in writing? |
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3. Are overtime wages
or compensatory time adequately controlled? |
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4. Is a policy established
concerning over-drawn vacation or sick leave? |
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5. Are personnel files
maintained for all employees? |
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6. Is nepotism or
conflict of interest in employment prohibited? |
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7. Are terminated
employees interviewed as a physical check on departures and as
a final review of the termination settlement? |
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8. Are written termination
notices required that properly document reasons for termination? |
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9. Is over-drawn vacation
or sick leave deducted when calculating final compensation upon
termination? |
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10. Are notices of
additions, separations, and changes in salaries, wages, and deductions
reported to the payroll processing section according to the payroll
scheduled cut-off date? |
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11. Are appropriate
time records maintained for vacation and sick leave? |
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12. Are individual
employee leave records reconciled to appropriate records maintained
for accumulated employee benefits (vacation, sick leave, etc.)? |
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13. Are payroll costs
charged to grants (federal and state) accurate for employee salaries
charged to more than one program (using time records for state
agencies or budget estimates for colleges and universities)? |
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14. Are individual
employee time and attendance records: |
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a. Prepared and
signed by each employee for each pay period? |
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b. Sufficiently
detailed to show time charges to assignments, leave, and administration? |
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c. Reviewed and
signed by each employee's supervisor? |
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d. Reconciled with
centralized time and attendance records? |
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15. Are the following
duties generally performed by different people: |
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a. Processing personnel
action forms and processing payrolls? |
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b. Supervising
and timekeeping, payroll processing, disbursing, and making
general ledger entries? |
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c. Personnel distribution
(if applicable) and: |
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1)
Hiring and firing employees? |
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2)
Approving time reports? |
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3)
Payroll preparation? |
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d. Recording the
payroll in the general ledger and the payroll processing function? |
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16. Do all supervisors
and managers have at least a working knowledge of the States
personnel policies and procedures? |
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17. Does each supervisor
or manager have a copy or access to a copy of the policies and
procedures manual? |
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18. Are all changes
in employment (additions and terminations), salary, wage rates,
and payroll deductions properly authorized, approved and documented? |
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19. Is vacation and
sick leave approved by supervisors? |
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20. Are hours worked,
overtime hours, and other special benefits (on-call, shift premium)
reviewed and approved by the employee's supervisor? |
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21. Is compensatory
time authorized, approved and recorded properly? |
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22. Are completed
payroll transmittals reviewed and approved by a responsible official
before check processing? |
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23. Are payroll registers
reconciled to the payroll accounts in the general ledger? |
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24. Is access to payroll/personnel
files limited to authorized individuals? |
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25. Are procedures
in place to ensure that all keys, equipment, credit cards, etc.
are returned by the terminating employee? |
| Comments for section A. (please specify
question number) |
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| B.
Monitoring |
| Yes |
N/A |
No |
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26. Are comparisons
of gross pay of current to prior period payrolls reviewed for
reasonableness by a knowledgeable person not otherwise involved
in payroll processing? |
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27. Is the distribution
of dollars and (if applicable) hours of distribution subsystems
balanced with the payroll registers, and reviewed by someone
independent but knowledgeable of the payroll? |
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28. Are unclaimed
payroll checks returned to a custodian independent of the payroll
department? |
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29. Are background
checks performed on individuals hired for sensitive positions? |
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30. Is information
on employment applications verified and are references contacted? |
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31. Are all employees
given a performance evaluation? |
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32. Does the agency
have separate payroll and personnel offices? |
By clicking the Submit button, I do hereby certify, to the best of my knowledge,
that the answers provided in this self-assessment of internal control is
a true representation of the operations of this department.
