hang in there! winter can’t last forever!!!. payroll compliance group february 18, 2014
TRANSCRIPT
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Hang In There!
Winter Can’t Last Forever!!!
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Payroll ForumPayroll Compliance Group
February 18, 2014
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AgendaPreview: Clothing &Uniform Fringe
Benefits WorkshopOpen Discussions:
Payments To Employee Payroll Accounts Payable Petty Cash
Payroll Internal ControlsOn the Horizon
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WORKSHOP PREVIEW:Clothing and Uniform Fringe Benefit
The full version of the Workshop will be posted on the Payroll Compliance Group website at http://
accounting.delaware.gov/payroll_comp/payroll%20forum.shtml
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OPEN DISCUSSION
PAYMENTSTO
EMPLOYEES
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Any type of wages must ALWAYS be paid through PAYROLL!
Payments to Employees
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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
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Payments to EmployeesValid Accounts Payable Payments with
Payroll Implications (Imputed Income)Tuition ReimbursementsClothing Reimbursements/AllowancesTools ReimbursementsTravel Expense Reimbursements
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Payments to EmployeesPetty Cash ???
Under what circumstances would you pull money from Petty Cash for an employee?
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OPEN DISCUSSION
Internal Controls
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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
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Questions
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Payroll Repayment Workshop2014 Statewide Compliance ExaminationNext Forum: May/June/July 2014
(watch for a Save the Date notification)
On the Horizon….