4.3 Payroll Verification (Revised as of 8/5/16)


The purpose of this policy is to outline rules for payroll verifications and direct cost allocations.


Individual employees, account administrators, business affairs representatives and departmental management are equally accountable for the propriety and accuracy of payroll remuneration amounts either received or authorized.  Such individuals are expected to ensure that payroll costs and direct costs allocations are verified bi-weekly, using the applicable university Cognos reports. 

Responsible unit designees must verify:

  1. Gross pay
  2. Lost time hours, overtime hours, balance in vacation and sick bank and total hours paid for the hourly payrolls
  3. Expense distribution

By reviewing the appropriate payroll and finance reports, the chair, principal investigator, dean, business affairs officer or the authorized representative is indicating direct knowledge of the activities of the persons indicated on the report and is verifying the following information:

  1. The individuals were present and working as assigned, except as noted;
  2. The individuals performed the required work at the required location for the required amount of time;
  3. The individuals are paid at the proper rate for the time worked and they are entitled to the amount of compensation indicated;
  4. No individuals entitled to payment are omitted;
  5. The gross pay charged to this account have been reviewed for propriety;
  6. That where any data is incorrect, steps have been taken to immediately make corrections.




Business Affairs Designees/Unit Administrators

  1. Run applicable Cognos reports for verification of payroll costs and allocations.

  2. Distribute to appropriate departmental manager for final review

  3. Assist with addressing identified issues (e.g. missing employee from verification, incorrect labor distribution, etc.), as appropriate.

Department Chair/Principal Investigator/


  1. Review and verify information.
  2. Make necessary corrections, if appropriate and confirm verification completion.
  3. If necessary, follow-up with Business Office for assistance in resolving issues identified (e.g. employee missing from verification, incorrect bi-weekly salary amount, incorrect labor distribution, etc.)
  4. If late time sheet or correction of time is necessary, ensure initiation and submission of late or correction of time.  Refer to Late Time Sheet form at http://fisops.wayne.edu/payroll/forms.php.
  5. Submit to Payroll prior to 5:00 p.m. on the Tuesday before pay day.





This policy applies to all WSU employees involved in verification of payroll and direct allocation costs.