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Committee recommends payroll-delegate change to internal control manual after auditor finding
Summary
The Budget and Finance Committee recommended that the board approve edits to the internal control manual after auditors flagged the payroll approval process; the staff proposal allows the city administrator and directors to name delegates to avoid payroll interruptions.
The Budget and Finance Committee on Wednesday recommended that the Board of Mayor and Aldermen adopt edits to the city’s internal control manual to address an auditor-identified deficiency in payroll approvals.
Miss Holden told the committee that auditors had noted payroll approval currently rests solely with the city administrator and that the absence of an explicit delegate in policy could prevent employees from being paid: “So basically, if the city administrator is not here to approve payroll, basically, none of your employees get paid as it states currently in the policy.” She said the proposed change would allow the city administrator to name a delegate and would permit directors to designate delegates so payroll approvals can occur when primary approvers are absent.
The change was described as a response to an auditor recommendation intended to close a policy gap. After brief discussion, a committee member moved to recommend the revised manual to the board; the motion carried on a voice vote.
The recommended manual will be placed on the board’s agenda for a final vote. Committee members said the revision is intended to ensure continuity of payroll processing while preserving oversight. No dollar amounts or ordinance numbers were provided during the committee discussion.
