Policy and Procedures » 105 Payroll and Personnel

Payroll and Personnel

Payroll and Attendance Records
Payroll is generally the largest expenditure of the town.  Therefore, it is important that controls over payroll are in place and working properly.  The village furnishes an employee handbook to each employee detailing his/her responsibilities related to payroll, employee benefits, leave requests and disciplinary actions.  

The village usually has less than 30 employees during a calendar year.  The village maintains individual personnel files which includes the approved salary or rate of pay, application, withholding information and documentation required for deductions, appraisals, promotions and disciplinary actions.  Payroll week runs from Thursday to the following Wednesday with payroll checks issued on a bi-weekly basis.  

All non-exempt employees are required to clock in.  Time cards for the pay period are reviewed for each bi-weekly payroll and hours worked are computed and signed by the department head.  All overtime has to be completed on a separate sheet with a reason for the overtime and signed by each department head or mayor.

 The town’s software accounts for vacation and sick leave earned and taken by employees.
All police department personnel prepare time/attendance cards.
  All time/attendance reports are reviewed and approved by a supervisor or mayor. 

 The payroll bank statement is delivered unopened to the mayor for review prior to reconciling to verify

  Employees paid, pay is reasonable and contains authorized signatures.