Write a payroll process narrative. Describe the Payroll Services Division, departments or desks, personnel, organization. 2. How is a new employee added to the system? Who can add? 3. Who has responsibility over setting or approving appropriate pay rates? Benefits? Who can make changes? 4. What is the typical pay period? How are salaried and hourly employees paid (i.e. salaried: a percentage of approved annual salary per period? Hourly: for actual hours worked?) How does each type of employee report their time worked (time card? Computer payroll program?) Does ASU employ freelancers or independent contractors? What is the process for these particular non-W2 individuals? 5. How are vacation or sick days accrued (if at all)? 6. How are bonuses or overtime approved? 7. Are there any fringe benefits available to employees? How are these administered? 8. Can you describe the process for separated employees? Do you have any particular control(s) in place to prevent such employees from continuing to be paid? 9. Describe the payroll process. Who is principally in charge of processing or preparing payroll? Who steps in when they are absent? Who is responsible for approving time sheets? Who reviews time sheets for accuracy? When there are concerns regarding some element of a time sheet, what happens? Who actually runs the checks? If direct deposits are used, how is that administered? 10. What is the process for making entries into the payroll journal and/or earnings subledger? For summarizing and posting into the general ledger? Is there any final check of the payroll journal before checks/direct deposits/ACH transfers are initiated? 11. Does ASU use a separate imprest bank account for payroll processing? 12. Can you describe some of the segregation of duties that the payroll department has implemented for internal control purposes? 13. What sort of payroll reports, if any, are generated? Are they done quarterly? Annually? What do they show? 14. Are surprise payroll audits performed? If yes, by whom? 15. Does Payroll perform any sort of variance analysis to look for any major differences between budgeted payroll and actual payroll? 16. Is there any sort of independent bank reconciliation over the payroll cycle?