4.4 Staff Time Management and Payrolls Subsection Objectives: Assess whether the organization has a well-documented payroll system on accurate timesheets that are signed and approved and reflect hours spent on each project and indirect activities Resources: Payroll policies and procedures, time sheets, work schedule policies, payment vouchers, timesheets, financial managers and staff questionnaires and interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 1 2 3 4 4.4 Payroll policies and Payroll policies and procedures Payroll policies and procedures are Payroll policies and procedures are Staff Time procedures are are written and written and written and Management and Payrolls Not written Weak and require significant Adequate, but may require some Good and regularly reviewed and changes updating revised as needed Written, but inadequate and require substantial Not usually followed Usually applied Consistently followed changes (NUPAS 4.2) Payrolls are Payrolls are Payrolls are Not followed Supported by written timesheets Supported by written Supported by written timesheets that are usually timely, complete, timesheets that are often not that are usually timely, complete, Payrolls are and signed by staff and timely, complete, or signed and signed by staff and supervisors Not supported by written by staff and supervisors supervisors timesheets signed by Based on actual time worked on staff and supervisors Estimated from project Based on actual time worked on each project and indirect activities budgets each project and indirect activities Not approved by senior management Consistently approved by senior Not usually approved by Usually approved by senior management senior management management Not usually free of errors Consistently free of errors Usually free of errors Generally free of errors Payroll taxes are not paid Payroll taxes are consistently paid Payroll are not usually Payroll taxes are usually paid on on time and supported with paid on time and supported time and supported with
4.4 Staff Time Management and Payrolls Subsection Objectives: Assess whether the organization has a well-documented payroll system on accurate timesheets that are signed and approved and reflect hours spent on each project and indirect activities Resources: Payroll policies and procedures, time sheets, work schedule policies, payment vouchers, timesheets, financial managers and staff questionnaires and interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 4.4 Staff Time Management and Payrolls (NUPAS 4.2) 1 2 3 4 Payroll policies and procedures are Not written Written, but inadequate and require substantial changes Not followed Payrolls are Not supported by written timesheets signed by staff and supervisors Not approved by senior management Not usually free of errors Payroll taxes are not paid Payroll policies and procedures are written and Weak and require significant changes Not usually followed Payrolls are Supported by written timesheets that are often not timely, complete, or signed by staff and supervisors Estimated from project budgets Not usually approved by senior management Usually free of errors Payroll are not usually paid on time and supported Payroll policies and procedures are written and Adequate, but may require some updating Usually applied Payrolls are Supported by written timesheets that are usually timely, complete, and signed by staff and supervisors Based on actual time worked on each project and indirect activities Usually approved by senior management Generally free of errors Payroll taxes are usually paid on time and supported with Payroll policies and procedures are written and Good and regularly reviewed and revised as needed Consistently followed Payrolls are Supported by written timesheets that are usually timely, complete, and signed by staff and supervisors Based on actual time worked on each project and indirect activities Consistently approved by senior management Consistently free of errors Payroll taxes are consistently paid on time and supported with