1. ISAAC EBENIZER FINANCE OFFICER AAFP

2. INTRODUCTION What is a payroll? It’s a list of employees and their salaries, wages or the total sum of money to be paid to employees at a given time. Note payroll is the process by which employers pay an employee for what he or she have done in a particular period based on the negotiated contract.

3. CHECKLIST Payroll process starts with a payroll template, collecting wages data for each employee the following check list should be considered: Budget provision for personnel cost Salary scale Negotiated rate(Appointment letter) Level of effort

4. CHECKLIST Time sheets Benefits (pension, Health insurance etc) Other statutory deductions Process of payroll policy could varies from organization to organization or projects to projects the above mention are list of checks will help us avoid oversights.

5. FINAL APPROVAL(STEPs) The final computation of salaries and other internal control check Memo from accounting department to Audit department to Project Director and back to Account(attached with payroll, budget and appointment letter in a case of new staff) Payment voucher raised and approved, cheques or electronic transfer in favour of employees.

6. WHO IS A CONSULTANT? Its an expert who charges a fee for providing advice and services in a particular field. Consultant payment: This are charges paid as a result of services or advice render it could be called consultancy fee

7. PAYMENT(STEPs) Valid contract duly agreed and signed by both parties.(line with budget and workplan) Approved time sheet. Submission of required activity report as its in the (TOR). Return of project documents, equipment, etc. if applicable. Retirement of any outstanding advances.

8. PAYMENT(STEPs) Required TIN Number. Deduction of withholding Tax(WHT). Provision of correct bank account details. Note this are subject to approval from program officers and program director on the report submitted.

9. THANK YOU ALL