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.
- For each and every check *(effective June 27, 2001) record the "Net Amount" and the "Check Number onto the journals and compare the gross amount of the check/pay advice to the amount shown on the payroll journal or one-pay card. See photocopied examples of journal and paycard.
Amounts should match exactly.
When matched, initial in ink (red preferred for color contrast) at the gross amount on the payroll journal or paycard.
- Note any discrepancies on the journals in ink. For corrections or resolution you must contact appropriate sources: Human Resources - (Darlene Davis X1604 Payroll Supervisor) , X4671 Bridget Spencer (Acting Supervisor as of 5/16/01), or Melissa Jackson 3857 for Staff Problems and Greta Young X 2554 for Student Problems, and in some instances you may request the help of (Linda Durkos). The payroll preparer may not be involved with any discrepancies. Examples of common discrepancies: "also work in other campus department"; "coded for distribution to another campus department." See note below regarding students working only in other departments.
- Note: Effective 8/28/01 per UMBC Office of Human Resources/Payroll.
We are no longer to distribute checks for students that are not being paid on journals by this department. Any checks received for students not on Library Journals must be hand-carried back to Human Resources, to Melissa Jackson or Bridget Spencer.
Procedure: first photocopy each such check being sent back, then put checks in a sealed envelope. Checks may be carried to HR by a student.
- When verification is completed, sign the journal cover label in the appropriate space provided to document review.
C) SORT CHECKS
- Bulk of student checks arrive in social security number order
- Staff checks are random
- Put staff checks into alphabetical order
- Put student checks into social security number order
NOTE: Paycheck and payadvice stubs contain confidential and private information. Do not allow unauthorized personnel to have access to paychecks or see them. When not in direct control/active custody of the distributor, checks must be placed in a secure area to prevent loss or violation of confidentiality. Do not discuss or otherwise reveal information contained on either paychecks/pay advicce stubs or on payroll journals with any person outside the payroll process.
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.
- Personal knowledge is acceptable,
- If the person is not known to you, you must verify they are the payees to whom the check belongs. The employee must produce photo ID.
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