This resolution applies to all county departments, offices, and personnel involved in payroll submission, approval, processing, and review.

Section 3. Required Segregation of Duties

The County adopts a three-level payroll control structure:

  1. Payroll Submission (Department Level)
  2. Payroll Approval (Department Head or Elected Official or their designee)
  3. Independent Review and Processing (County Auditor)

No individual shall control more than one of these functions for the same payroll transaction.

Section 4. Dual Approval Requirement

  1. All departmental payroll submissions must include:
    • Certification by the payroll submitter
    • Approval by the department head or elected official or their designee
  2. The submitter shall not serve as the approving authority
  3. The approving authority is responsible for verifying:
    • Hours worked
    • Pay rates
    • Overtime and adjustments
    • Compliance with salary ordinances

Section 5. Self-Pay Controls

  1. Payroll entries affecting the payroll submitter's compensation must receive explicit review and approval by the department head or elected official or their designee
  2. No individual shall submit and approve their own payroll
  3. No individual shall have sole control over payroll affecting their own compensation

Section 6. Auditor Review Requirement

  1. The County Auditor shall serve as the third-level independent control
  2. The Auditor shall review payroll submissions prior to processing to ensure:
    • Required approvals are present
    • Compliance with compensation policies
    • Identification of unusual or irregular payroll activity
  3. Payroll shall not be processed if required approvals are missing or discrepancies remain unresolved