Payroll Review Policy

Section I

Purpose

To ensure that all payroll policies and procedures are being followed appropriately.

Section II

Procedure

Monthly reviews

1. Review of payroll expenditures to budgeted expenditures
2. Management approval of all rate changes and extra pay.

Quarterly reviews

1. Testing of all miscellaneous and special payrolls for proper authorization
2. Testing of faculty and staff payrolls for proper rate and proper accounting classification
3. Testing of student payrolls for departmental calculation of student hours and compliance with W-4 and I-9 requirements.

Annual reviews

1. Student payroll signature review
2. SSN review
3. Review of TRS or other benefits to review for unauthorized employees.