4. Another type of manual payroll calculation is the use of cash payments which is still commonly used for day labor situations this approach includes most of the controls he just noted but now you need several extra controls to deal with large amounts of cash involved when paying in cash the payroll clerk inserts the right amount of pay into a separate pay envelope for each employee the troulble is that the pay master could remove cash from the envelope before giving it to the employee to prevent this the payroll clerk should write the amount of cash in ink on the payroll envelope a