Payroll Responsibilities

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

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