Table Of Contents - Payroll Operations Training & Certification Program

Payroll Interface & Integration

• Payroll Accounting
• Payroll Accounting, Continued
• Payroll Accounting: Financial Statements, Continued
• Payroll Accounting: Financial Statements
• Payroll Accounting: Double Entry Accounting System
• Payroll Accounting: Double Entry Accounting System, Continued
• Overview
• The General Ledger, Part I
• The General Ledger, Part II
• Interfacing With Other Departments
• Integrated Payroll & Human Resources Systems

Direct Deposit & Pay Cards

• Legal Issues For Paycard Programs
• Choosing A Pay Card Vendor
• Introduction
• Advantages Of Direct Deposit
• Disadvantages Of Direct Deposit
• Direct Deposit
• Employee Authorizations
• Creating And Maintaining The Direct Deposit Files
• Optional Prenotification Process
• Optional Prenotification Process
• Emergency Procedures
• Step By Step Strategies On How To Set Up a Direct Deposit Program
• National Automated Clearing House Association (NACHA)
• Pay Card Programs
• Using Pay Cards In Payroll
• Benefits Of A Paycard Program
• Why Would Employees Prefer A Payroll Debit Card Instead Of Direct Deposit?
• Implementing A Pay Card Program

Working With Self-Service Systems

• The Basics Of A Self Service System
• The Basics Of An Employee Self-Service System
• Self-Service Tips Checklist
• Determining ROI

Payroll Systems

• The Development Of The Computer, Part I
• The Development Of The Computer, Part II
• The Five Generations of Modern Computers
• Basic Payroll System Set Up & Terminology
• Types Of Systems
• In-House Custom System
• In-House, Ready-To-Use Software
• In-House Customized Program Designed By Vendor
• Service Bureaus
• Timesharing
• Time & Attendance

Selecting A Payroll System

• Beginning The Process
• Setting Up The Project Team
• System Analysis
• Determine Operating Costs
• Identify Technical Requirements
• Identify Working Requirements
• Develop An RFP
• System Selection
• System Installation
• System Installation, Continued
• System Implementation

Controlling The Payroll Process

• Introduction To Controlling The Payroll Process
• Auditing Procedures To Verify Input
• Reconciliation Of The Payroll
• Manual Checks, Void Checks, And Check Stock Controls
• Proper Control Of The Distribution Of Payroll Checks And Unclaimed Checks
• Audit Trails
• Controls On Distribution Of Payroll Information And Reports
• System Documentation
• Auditing Procedures Prior To Input
• Auditing Procedures Prior To Processing:

Record Retention

• Family And Medical Leave Act (FMLA) Requirements
• State Requirements
• U.S. Citizens and Immigration Services (Form I-9)
• Introduction
• Fair Labor Standards Act
• Internal Revenue Service
• General Rules For Federal Income Tax Withholding
• General FICA Rules
• General FUTA Rules
• Place And Period For Keeping Records
• Form Of Records

Audits

• How The Audit Is Conducted
• How An Investigation Comes About
• Handling The Actual Audit
• Performing Internal Audits To Ensure Accuracy
• Sample Audit Tasks Table
• Internal Audits For Federal And State Taxation Compliance
• Sample List of Audit Tasks
• Internal Audits For Federal And State Taxation Compliance, Part I
• Internal Audits For Federal And State Taxation Compliance, Part II
• Internal Audits For Federal And State Taxation Compliance, Part III

Working With The IRS

• What Constitutes An IRS Notice
• Steps For Handling An IRS Notice
• Creating The Correspondence To Handle The IRS Notice
• The Taxpayer Advocate Office

Disaster Recovery

• Error Correction Controls
• Setting Up A Disaster Recover Plan
• Sample Chart: Critical Payroll Functions
• Disaster Recovery Planning