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Council amends payroll-controls language to bar submitting and approving one’s own payroll
Summary
The Delaware County Council amended a joint resolution to strengthen payroll internal controls, changing language to prohibit any individual from submitting and approving their own payroll and adding 'or designee' to approval lines; the amended resolution will go back to commissioners for concurrence.
The Delaware County Council voted to amend a joint payroll-controls resolution to close a wording gap that members said could allow an approver to effectively sign off on their own pay. The council’s change replaces a clause that barred an individual from approving their own payroll with language that explicitly prevents any person from both submitting and approving the same payroll entries.
Council members drew on recent examples of administrative turnover and unpaid or misfiled transactions to push for clearer segregation of duties. One council member said the amendment was intended to create “two sets of eyes” on departmental payroll submissions; the county’s chief deputy auditor recommended replacing the term “prepare” with “submit” to align with the county’s payroll workflow. The auditor’s office will produce a formal implementation plan to define terms and workflows.
The amended language also adds “or designee” to the clause on who may approve payroll submissions, addressing concerns about operational coverage when department heads are unavailable. The council’s motion to amend was approved by roll call and will be forwarded to the Board of Commissioners for concurrence before being implemented.
Officials said the resolution is intended as a procedural stopgap that will reduce the risk of payroll errors or fraud and that the installation of time-clock technology would further reduce reliance on self-reported time. The next step is an auditor-led implementation plan and quarterly reporting to the council and commissioners.
