2. Second control is to separate all the time cards containing overtime and walk them around to supervisors who will need to initial the time cards to indicate their approval of the extra hours don't just send the cards out through interoffice mail for approvals since the supervisors may lose the card you can also extend it a little further by having the supervisors also review the time cards for all times worked even if there is no overtime however this does not do much if employees always a 40 hour week so don't bother unless employees usually work nonstandard hours so far you have obtained approval of hours worked but that is only half the input to a payroll calculation the second piece is payrates if you received documentation of pay rate change or a special pay situation such as a bonus then review it for the proper level of approval if the approval is missing then route it to the correct person for review and approval