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Resource Library – Payroll

Payroll represents the largest expenditure category for most governments. Use SAO’s guides, checklists and best practices to help you develop or improve your government’s policies and internal controls related to timekeeping, overtime, leave and other payroll fundamentals.

Guide: Segregation of duties

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Segregation of duties, or separating conflicting duty assignments, can help you protect your government’s assets. This guide can help local governments understand how to separate job duties when it’s feasible. It covers all types of financial processes from cash receipting to payroll and banking. The guide also includes additional control options for small governments or small operations within larger governments.

Last updated: September 2019

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Checklist: Segregation of duties

This customizable checklist can help governments analyze their internal controls and identify risky areas in need of possible improvement.

Last updated: September 2019

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Guide: Payroll

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This guide offers tips and suggestions for updating payroll processes and internal controls. It includes a suite of short, one-to-two-page resources for government leaders, managers, supervisors and payroll clerks. It can be printed in sections and distributed to whomever is in charge of certain responsibilities.

Last updated: September 2021

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Checklist: Payroll

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This customizable checklist can help governments analyze their internal controls for payroll processes to identify areas in need of possible improvement.

Last updated: September 2021

Download Excel file

Checklist: Internal controls

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This checklist can help local government managers, clerks, treasurers, and auditors assess their own internal control environment for accounting and financial reporting. We’ve also included additional resources to provide guidance in placing controls where you have perceived weaknesses.

Last updated: 2016

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