Which of the following statements is, incorrect about roles and responsibilities of the employees involved in the HR management and payroll cycle?

(a) The HR clerk automatically alters the rates of pay for employees to keep in line with inflation.

(b) The approval of the supervisor or manager is sought before employee personal and employment related information is updated.

(c) The pay officer must reconcile the timesheets, job time summary and deposit slip from the bank.

(d) The HR manager provides maintenance of the HR management system.