University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

Internal Controls and Separation of Duties

Internal Controls - Departmental Payroll Processing (pdf)
Included are recommended controls for use with the following procedures:

  • General Payroll Processing
  • Prompt Employee Wage Payments in accordance with MN Statute 181.101
  • Time Card Processing
  • Vacation & Sick Leave Processing
  • PeopleSoft Entry & Verification of Payroll
  • Overtime/Comp time & Miscellaneous Earnings Codes

Separation of Duties - Departmental Payroll Processing (pdf)
As recommended by the University of Minnesota Department of Audits