For most departments, payroll costs are one of the largest annual operating expenditures. A strong internal control structure is needed to provide accountability for the funds expended. Kentucky State University uses its Enterprise Resource Planning system (Banner) to process its payroll.
| Self-Assessment |
| Standard | Yes | No | N/A |
|---|
| 1 | Are there documented policies and procedures for the payroll activity? | | | |
| 2 | Are employees required to report daily time worked in accordance with Kentucky State University Human Resources policies and procedures? | | | |
| 3 | Is there documented supervisory review of all time reports submitted by employees to ensure compliance with policies and that time paid is for actual time worked? | | | |
| 4 | Is documented supervisory approval required prior to discretionary time (e.g., vacation time, personal time) being used? | | | |
| 5 | Are leave time balances verified to the Banner system to ensure sufficient time is available prior to supervisory approval of the request? | | | |
| 6 | Is documented supervisory approval required prior to an employee deviating from their regular work schedule (e.g., overtime, compensatory time earned, flexible time)? | | | |
| 7 | Is there routine monitoring of overtime and compensatory time so that irregular / improper activity is identified and appropriate follow-up action taken? | | | |
| 8 | Is a formal, documented payroll reconciliation process practiced to include the review of information contained on individual time reports, payroll reports and the Banner system? | | | |
| 9 | Do work schedules comply with applicable wage and hour regulations (e.g., meal breaks)? | | | |
| 10 | Are all non-cash benefits to employees being reported in compliance with Federal Internal Revenue Service requirements? | | | |
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