Duty Department/Individual
Provides authorizations of employees and their pay rates – Human resources
Oversees employees’ working hours (time cards) – Timekeeping
Prepares the payroll register – Payroll
Prepares payment vouchers – Accounts payable
Approves the payments (signing checks) – Cash disbursement (CFO)
Records the payrolls – General ledger
Payroll Responsibilities
Posted in Uncategorized.