Albin O. Kuhn Library & Gallery
To clarify separation of duties and steps required to comply with USM and UMBC audit requirements governing access to, verification of, and distribution of paychecks and pay advices.
SEPARATION OF DUTIES:
Any and all staff permitted to have access to paychecks and pay advices for purposes of pick-up, verification and distribution will be so designated in writing annually for approval by UMBC Human Resources. Such staff cannot also be involved either as primary or alternate in the preparation or approval of payroll journals or pay cards. Primary and alternate payroll preparers/approvers cannot have access to paychecks and pay advices for purposes of pick-up, verification and distribution described in the following procedures.
On Payday (ordinarily alternate Fridays, but see schedule published by UMBC Payroll for changes), pick up paychecks at Human Resources, 5th floor admin between 9:00 and 11:00 AM.
(step performed in admin conference room or 353D for privacy)
When marking journals, be careful to avoid making self-carboning marks onto other pages below.
C) SORT CHECKS
D) DISTRIBUTION (performed in Technical Services/Accounting area)
Friday payday 1:00 to 4:00 PM
Monday following 10:30 AM to 4:00 PM
Tuesday - Thursday 10:30 AM to 4:00 PM
Friday following payday AM - mail all remaining checks and pay advices
D1) In person
Distributor must know exactly to whom they are giving the check.
Make sure you are giving them one single check/payadvice, and that it is the correct check/payadvices.
D2) Alternate in person
Some staff and students have made prior arrangements in writing designating by name a specific alternate who may pick up their check.
Consult alternate designations file. (kept in _______________________)
Verify the identity of the alternate as in step D1-a or D1-b above.
Make sure you are giving them one single check/payadvice, and that it is the correct check/payadvice.
Distributor should ask each payee to confirm that they have the proper paycheck (i.e., that it is theirs).
Direct each payee to initial the appropriate checklist confirming receipt of their check/advice.
Some staff or student assistants will indicate in advance that a particular paycheck or pay advice is to be mailed to them. In particular, at the end of academic semesters distributors should ask student assistants to specify whether they will pick up their check(s) to be issued after the conclusion of the semester or whether they
Distributor Stuff in window envelope, scale envelope, & mail, note on checklist that the check or pay advice was mailed and the date mailed.
Others will simply fail to pick up their check or pay advice.
At COB on the Thursday following payday, place all checks and pay advices remaining into envelopes, seal, and mail. Mark and date checklists accordingly.
Return both checklists to admin office when distribution is completed.
guideline adopted 7/00, last revised 1/2/02