Hourly Payroll Policy

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The following sample procedures have been developed in order to provide some processing consistency in the handling of hourly payroll, and more importantly to ensure that adequate standards of internal control are being met.

According to this policy, within the payroll function, timekeeping, handling payroll cash disbursements and accounting for the payroll should be appropriately segregated. Procedures outlined in this policy, include: authorization and maintenance of payroll changes; preparation of transaction payroll data; and payroll check disbursement.

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