1. Hang In There! Winter Can’t Last Forever!!!

2. Payroll Compliance Group February 18, 2014

3. Agenda Preview: Clothing &Uniform Fringe Benefits Workshop Open Discussions: Payments To Employee Payroll Accounts Payable Petty Cash Payroll Internal Controls On the Horizon

4. WORKSHOP PREVIEW: Clothing and Uniform Fringe Benefit The full version of the Workshop will be posted on the Payroll Compliance Group website at http://accounting.delaware.gov/payroll_comp/payroll%20forum.s html http://accounting.delaware.gov/payroll_comp/payroll%20forum.s html

5. PAYMENTS TO EMPLOYEES

6. Any type of wages must ALWAYS be paid through PAYROLL! Payments to Employees

7. Is it ever OK to pay wages out of… FSF Voucher Process – NO Petty Cash Accounts – NO My Personal Account – NO Payments to Employees X XX

8. Valid Accounts Payable Payments with Payroll Implications (Imputed Income) Tuition Reimbursements Clothing Reimbursements/Allowances Tools Reimbursements Travel Expense Reimbursements

9. Payments to Employees Petty Cash ??? Under what circumstances would you pull money from Petty Cash for an employee?

10. Internal Controls

11. Optimum PICs include (but are not limited to): Segregation of HR and PR Duties Segregation of System Access Payroll Authorized Signers Limited to View Only Access Payroll Reconciliations Performed by Staff Limited to View Only Access Every Organization has Challenges to Overcome Payroll Internal Controls

12. Questions

13. Payroll Repayment Workshop 2014 Statewide Compliance Examination Next Forum: May/June/July 2014 (watch for a Save the Date notification) On the Horizon….