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Payroll ForumPayroll Compliance Group

February 18, 2014

AgendaPreview: Clothing &Uniform Fringe

Benefits WorkshopOpen Discussions:

Payments To Employee Payroll Accounts Payable Petty Cash

Payroll Internal ControlsOn the Horizon

WORKSHOP PREVIEW:Clothing and Uniform Fringe BenefitThe full version of the Workshop will be posted on the

Payroll Compliance Group website at http://accounting.delaware.gov/payroll_comp/payroll%20forum.shtml

OPEN DISCUSSION

PAYMENTSTO

EMPLOYEES

Any type of wages must ALWAYS be paid through PAYROLL!

Payments to Employees

Is it ever OK to pay wages out of…FSF Voucher Process – NO Petty Cash Accounts – NOMy Personal Account – NO

Payments to Employees

X X X

Payments to EmployeesValid Accounts Payable Payments with

Payroll Implications (Imputed Income)Tuition ReimbursementsClothing Reimbursements/AllowancesTools ReimbursementsTravel Expense Reimbursements

Payments to EmployeesPetty Cash ???

Under what circumstances would you pull money from Petty Cash for an employee?

OPEN DISCUSSION

Internal Controls

Optimum PICs include (but are not limited to):Segregation of HR and PR DutiesSegregation of System AccessPayroll Authorized Signers Limited to View Only

AccessPayroll Reconciliations Performed by Staff

Limited to View Only AccessEvery Organization has Challenges to

Overcome

Payroll Internal Controls

Questions

Payroll Repayment Workshop2014 Statewide Compliance ExaminationNext Forum: May/June/July 2014

(watch for a Save the Date notification)

On the Horizon….