Monitoring Controls Over Payroll Processing

Effective Date:

January 4, 2016

Function:

Labor Distribution

Contact:

Kathy Shattuck

Basis for Guideline

It is important that payroll transactions are reviewed prior to the release of payroll checks and direct deposits in order to ensure accuracy and prevent overpayments.

Guideline Summary

This document should be utilized by operating locations and Research Foundation (RF) central office staff responsible for the processing of bi-weekly payroll as a guideline for developing monitoring and review procedures.

Note: This document includes only key processes and is not an inclusive listing of the controls to be created. It provides high-level guidance for managers to assist in developing monitoring controls.

Guideline Recommendations

Key Items for Payroll Monitoring

The following is a list of key items that should be reviewed for accuracy and the appropriate corrective actions taken.

Payroll Monitoring Reports

The following table describes the reports that can be used for monitoring activities.

Monitoring Function

Purpose

Frequency

Recommended Report

Report Location

Review payroll input

Ensure payroll changes are appropriately entered in the Oracle System.

Review terminations for appropriateness

Review current and future changes in pay and other administrative data

Once per payroll or on demand based on campus needs.

RF Detail Control Register Full Report

RF Detail Control Register Range of Dates

Oracle – Human Resources

Review hourly input

Ensure payroll output will be accurate for hourly employees

Weekly - prior to preliminary and Final final payroll run on Tuesday payroll run

RF Hourly Checklist Report

RF Employees with Hours in Terminated-Do Not Process

RF Timecards in Error Status

TimeKeeper

Review retro activity

Review retroactive pay transactions and ensure they will process as expected

Daily

Retro Biweekly

Retro SUNY

RF Detail Control Register Full Report

RF Detail Control Register Range of Dates

Business Applications > Payroll Reports Area

Oracle – Human Resources

Review projected payroll output

Review payroll output to ensure gross and net pay are as expected.

Check for any payments over $10000.

Review pay for all changes to ensure it is expected.

Verify terminations.

Verify vacation.

Verify checks and direct deposit slips balance with Oracle business application.

Biweekly – after preliminary payroll run

 

Note: Hourly pay will not be included in this process

KBACE Payroll Register

KBACE Payroll Activity Report

KBACE Payroll Activity Totals Report

KBACE Net Details Report

Oracle – Human Resources

Review final payroll output

Review payroll output to ensure gross and net pay are as expected.

Check for any payments over $10000.

Review pay for all changes to ensure it is expected.

Verify terminations.

Verify vacation.

Verify checks and direct deposit slips balance with Oracle business application.

Biweekly – after final payroll run

KBACE Payroll Register

KBACE Payroll Activity Report

KBACE Payroll Activity Totals Report

KBACE Net Details Report

RF Payroll Check Distribution Report

Oracle – Human Resources

Definitions

None

Related Information

None

Forms

None

Change History

Date

Summary of Change

January 4, 2015

Change to remove outdated hourly payment process and update with new Timekeeper instructions. Removed NRA reports as Key controls covered in NRA procedures.

May 16, 2011

Removed reference to 'AEIC' due to elimination of AEIC in 2010.

November 19, 2008

Added a new monitoring function, "Monitor Employee Income Taxation" and updated links to new report help documents.

December 2, 2004

Revised to remove obsolete information and add monitoring table.

 

 

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Copyright © 2011 The Research Foundation of State University of New York