| 1. |
Policy |
| 1.1 |
The University will ensure that it manages the risks associated
with payroll processes through a combination of payroll and
budgetary controls. |
| 1.2 |
In developing controls the University will adopt a risk
management approach by ensuring that the benefit of controls
at least equals the cost of implementing the controls. |
| 2. |
Procedures |
| 2.1 |
Entering Payroll Data |
| 2.1.1 |
Prior to adding a new continuing or fixed-term employee to
the Human Resources System, the Payroll Officer must check,
initial and file the following:
• completed and
authorised Request to Advertise form (where required)
•
completed and authorised Request to Appoint form
•
Letter of Offer signed by the relevant Personnel Consultant
and the staff member appointed
• Personnel History
form completed and signed by staff member appointed (form includes
bank details, and requires sighting of proof of identity and,
where relevant, visa)
• Staff Characteristics form
completed and signed by staff member appointed
• Tax
File Number declaration completed and signed by staff member
appointed
• Uni Super form completed signed by staff
member appointed. |
| 2.1.2 |
Prior to adding a new casual employee to the Human Resources
System, the Payroll Officer must check and initial the following:
• completed and authorised Casual Notification form
(form includes bank details, and requires sighting of proof
of identity and, where relevant, visa)
• Tax File Number declaration completed and signed by
staff member appointed (unless this has been provided within
the previous 12 months and no changes to the form are required. |
| 2.2 |
Payroll Processing |
| 2.2.1 |
Continuing and fixed-term employees will be paid using an
automated payment system. |
| 2.2.2 |
Casual employees must complete and submit authorised electronic
timesheets or forward completed and authorised one-off payment
forms to Payroll Services for processing. The Payroll Officer
must check and initial these forms prior to processing. |
| 2.3 |
Payroll Checking |
| 2.3.1 |
A payroll variation report will be produced following the
completion of payroll processing (usually 5 days before the
paydate). This report will be checked by payroll staff who will
investigate variations to the previous pay and ensure that any
errors identified are resolved. |
| 2.3.2 |
Following completion of payroll processing the following reports
relating to the previous 14 days will be generated from the
Human Resources System:
• New Employees Report
• Terminations Report
• Reports providing
information about changes to occupancies
These reports will be provided electronically as follows to:
• Director, HR Systems and Payroll Services
•
Payroll Team Leader
• Personnel Officers (relevant
cost centre reports)
• Cost centre Resources Officers
(relevant cost centre reports)
Any anomalies must be reported to the Director, HR Systems and
Payroll Services for follow-up and resolution. |
| 2.3.3 |
Staff with responsibility for authorising payment of casual
staff should use the Employee Self Service facility to view
transactions they have approved via the web as a means of checking
the accuracy of these transactions. |
| 2.3.4 |
Within cost centres, staff with budget management responsibilities
should use reports available from both the Human Resources System
and the Finance System to compare total actual salary expenditure
with budgeted expenditure to ensure appropriate financial management
and as a means of detecting possible payroll errors. |
| 2.4 |
Compliance reviews |
| 2.4.1 |
The Director, HR Systems and Payroll Services will implement
a process of continued review of compliance with payroll procedures.
This process will also review the training provided to staff
responsible for implementing payroll procedures. |
