Indicate who or which department is responsible for the payroll responsibilities indicated below. Departments listed may be used more than once or not at all.

6. Approves time sheets [Choose ] department supervisor accounts payable clerk paymaster or cashier payroll clerk 7. Reconciles bank statements treasurer 8. Prepare payroll checks internal auditor general ledger manager human resource manager external auditor 9. Prepare payroll tax forms 10. Maintain personnel files [Choose ]