{"id":22275,"date":"2016-11-03T15:09:42","date_gmt":"2016-11-03T22:09:42","guid":{"rendered":"http:\/\/policies.wsu.edu\/prf\/?page_id=22275"},"modified":"2025-11-05T15:24:29","modified_gmt":"2025-11-05T23:24:29","slug":"bppm-55-03","status":"publish","type":"page","link":"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-55-03\/","title":{"rendered":"55.03 Internal Control&#8211;Payroll"},"content":{"rendered":"\n<h1 class=\"wp-block-heading wsu-font-size--xxmedium\">University Policies and Procedures Manual (previously Business Policies and Procedures Manual)<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">Internal Control&#8211;Payroll<\/h2>\n\n\n<div class=\"wsu-row wsu-row--single\" >\r\n    \n<div class=\"wsu-column\"  style=\"\">\r\n\t\n\n<p><strong>UPPM 55.03<\/strong><\/p>\n<p><strong>For more information contact:<\/strong><br>\n&nbsp; &nbsp;Payroll Services<br>\n&nbsp; &nbsp;<a href=\"tel:509-335-9575\">509-335-9575<\/a><\/p>\n<hr>\n<h3>Overview<\/h3>\n<p>University departments are to develop and maintain a system of internal control for payroll\/personnel processing. Such a system of internal controls provides the following benefits:<\/p>\n<ul>\n<li>University&#8217;s assets are safeguarded.<\/li>\n<li>The accuracy and reliability of accounting data is assured.<\/li>\n<li>Operational efficiencies are promoted.<\/li>\n<li>Adherence to University payroll procedures is encouraged.<\/li>\n<\/ul>\n<p>The following requirements are based upon <a href=\"https:\/\/ofm.wa.gov\/sites\/default\/files\/public\/legacy\/policy\/20.20.htm\">State Administrative Accounting Manual (SAAM) 20.20<\/a>.<\/p>\n<h3>Separation of Duties<\/h3>\n<p>No single individual should have complete responsibility for hiring, supervising, approving and reviewing payments for, and maintaining records for a University employee. The work of employees handling public assets should be complementary to or checked by other employees.<\/p>\n<p>Departments are to assign the following payroll-related functions to ensure clear separation of duties.<\/p>\n<ul>\n<li>Preparing employee-related actions, such as staffing and compensation; payroll accounting adjustments, position actions, payroll costing allocations, and other pay-affecting transactions in Workday.<\/li>\n<li>Approving employee-related actions, such as staffing and compensation; payroll accounting adjustments, position actions, payroll costing allocations, and other pay-affecting transactions in Workday. (Performed by supervisory personnel.)<\/li>\n<li>Establishing work schedules, authorizing overtime and compensatory time. (Performed by supervisory personnel.)<\/li>\n<li>Verifying and approving records of hours worked and time off, e.g., subordinates&#8217; Time and Absence Calendars in Workday. (Performed by supervisory personnel.)<\/li>\n<li>Entering hours worked, time off, period activity pay, and related data into the University&#8217;s payroll system by using Workday. (See the <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday Time and Absence reference guide<\/a>.)<\/li>\n<li>Reviewing, correcting, and approving payroll expenses in Workday before payments are released by Payroll Services (See the <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday Time and Absence reference guide<\/a>.)<\/li>\n<li>Maintaining personnel and payroll records.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong> A single individual may perform all items in a single category described above but may not perform all items under all categories. EXAMPLE: When processing payroll records for a temporary employee, one individual might create fixed term employees, enter hours worked into Workday, and maintain the records; another individual might approve the temporary appointment, establish work schedules, approve hours review the payroll data in Workday.<\/p>\n<h3>Small Departments<\/h3>\n<p>Some small departments may not have sufficient staff to meet segregation requirements. In such cases, Payroll Services recommends that departments compensate by utilizing either:<\/p>\n<ul>\n<li>More active management oversight of operations, or<\/li>\n<li>Personnel from other organizational units.<\/li>\n<\/ul>\n<h3>Records<\/h3>\n<p>Payroll records are to be adequately safeguarded. See <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-90-01\/\">UPPM 90.01<\/a> for University records retention requirements.<\/p>\n<p style=\"font-size: .8rem\">_______________________<br><strong>Revisions:<\/strong>&nbsp; December 2020 (Rev. <a href=\"https:\/\/policies.wsu.edu\/prf\/bppm-manual-revisions\/bppm-revision-559\/\">559<\/a>); Feb. 2011 (Rev. 375); June 2003 (Rev. 231); May 1998 &#8211; new policy (Rev. 121).<\/p>\n\n<\/div>\r\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>University Policies and Procedures Manual (previously Business Policies and Procedures Manual) Internal Control&#8211;Payroll<\/p>\n","protected":false},"author":1061,"featured_media":0,"parent":50633,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"wsuwp_university_location":[],"wsuwp_university_org":[],"_links":{"self":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22275"}],"collection":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/users\/1061"}],"replies":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/comments?post=22275"}],"version-history":[{"count":26,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22275\/revisions"}],"predecessor-version":[{"id":68665,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22275\/revisions\/68665"}],"up":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/50633"}],"wp:attachment":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/media?parent=22275"}],"wp:term":[{"taxonomy":"wsuwp_university_location","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_location?post=22275"},{"taxonomy":"wsuwp_university_org","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_org?post=22275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}