Section 7. Exception Reporting and Audit (timeclock required)

1. Payroll exception reports shall be generated each pay period
2. Periodic post-payroll audits shall be conducted to verify compliance and accuracy

Section 8. Human Resources Payroll Exception

1. Human Resources shall not serve in the payroll approval chain for other departments
2. Payroll for Human Resources shall be:
   • Prepared by Human Resources
   • Approved by the Board of Commissioners
3. The Auditor shall perform independent review and processing

Section 9. Implementation Plan

The County Auditor shall develop and implement a Comprehensive Formal Implementation Plan to operationalize this resolution, including procedures, forms, system controls, timing and training.

Section 10. Compliance

Compliance with this resolution is mandatory. Department heads and elected officials are responsible for enforcement within their respective departments.

Section 11. Effective Date

This resolution shall take effect immediately upon adoption.

Delaware County Council