Financial Policy Handbook 2017

4. Review the preliminary payroll register - The first evidence that a mistake may have been made in the processing of payroll will appear on the preliminary payroll register. This register shall be reviewed for accuracy, and if needed, be re-run as many times as necessary after mistakes have been corrected. 5. Finance Director shall review and approve the final payroll register - Once all time information has been entered in the payroll system and wages and related deductions have been calculated, print a final payroll register that summarizes this information and have the Finance Director review and approve it. In the absence of the Finance Director, the City Clerk shall review and approve the final payroll register. 6. Payroll documents to be locked up - Payroll files contain a large amount of sensitive information, including social security numbers. These files should be stored in locked filing cabinets. 7. Shred old payroll documents - Never throw out or recycle old payroll records without first shredding them thoroughly. Otherwise, sensitive information may be left exposed for general viewing. 8. Obtain a direct deposit authorization signature - Employees hired after July 1, 2013 are required to enroll in the City’s direct deposit program. All employees shall complete the direct deposit enrollment form, to which a cancelled check is stapled. No changes may be made to an employee’s direct deposit status or account without first submitting a new enrollment form. 9. Maintain a garnishment tracking log - Maintain a tracking log that itemizes which garnishments have been received, the amount to be deducted, and the start and termination dates of garnishments. This may be done electronically by assigning each garnishment it’s own unique deduction code in the payroll system. 10. Match garnishment deductions to payables - Periodically compare the garnishment deductions from the payroll system to the checks issued through the accounts payable system to the garnishing entity, to ensure that deductions are being forwarded in the correct amounts and by the required dates. 11. Distribution of checks to employees - To ensure that checks are not cashed prior to the actual pay date, all checks shall be secured in a locked location and not distributed to employees until payday.