Approved By: Deputy Director of Finance Date Approved Overview

Purpose/Rationale: Overall, payroll is one of the single largest types of expenditure for DHS. Timely and accurate payroll reporting is necessary to appropriately budget, plan and manage costs and to correctly report on the financial condition of the agency. Payroll transactions are no different than any other agency expenditure and require the application of the same standards of internal control. Employees expect and should receive prompt and accurate payment for their time and attendance. Therefore, processing and maintaining accurate payroll records is an extremely important function requiring strict controls and close management. Applicability: All DHS employees shall adhere to this policy. Failure to Comply: Failure to comply with any provision in this policy and or the procedures may result in disciplinary action up to and including dismissal. Policy This policy establishes uniform payroll accountability standards, strengthens internal control over payroll processes and provides for equitable and consistent interpretation and application in conformance to state laws, rules, regulations and applicable collective bargainin