Transcription of Internal Control for Payroll - gasbo.org
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Internal Control for Payroll - gasbo.org
Financial Management Program Internal Control for Payroll GASBO 2016. John G. Hulsey, CGFM, CPFO. 1. Learning Objectives At the end of this session, the participant will be able to - Define the Payroll process Recall components of Internal Control Recite best practices for Payroll within a strong Internal Control framework 2. Payroll Process Defined 3. What is Payroll ? The principle purpose of any Payroll department is to pay the organization's employees. 4. employee Earnings Determined by agreement between employer and employee Salary schedule Type of position Steps and years of experience Employees pay examples: Annual salary/prorated over pay periods Hourly rates Pay periods vary monthly, semimonthly, biweekly or weekly FLSA 150% regular rate for +40 hours with certain ex
What is Payroll? The principle purpose of any payroll department is to pay the organization’s employees. 4
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