Human Resource Essay

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Financial Accountability Handbook > > Vo l u m e 3 Designing Internal Controls Information Sheet 3.7 – Human Resource and Payroll Systems Introduction Effective internal controls supporting agency human resource (HR) and payroll systems will ensure compliance with applicable statutory, regulatory and related requirements, maintenance of a high standard of HR management and appropriate recording practices, and ultimately ensure that only appropriately entitled staff are paid for work performed for the agency. This Information Sheet is designed to assist agencies to meet their obligations in relation to human resources and payroll systems. It does not provide guidance on the reporting of human resources and payroll matters in agencies’ financial statements. The Financial Reporting Requirements for Queensland Government Agencies (FRRs) published by Queensland Treasury deals with agencies’ obligations in this regard. Human resource and payroll systems The functions associated with effective HR and payroll systems include: • • an approvals process for authorising staff movements (employee commencement, transfer, training or leave) recording, filing and retrieving employee information including: o o o o • position descriptions, applications, staff resumes, resignation and termination notices, and exit interviews staff performance appraisals wage/salary review approvals, and qualifications and ongoing education/training. payroll processing: o o recording and reporting payroll expenses, and remunerating agency staff. • • • periodically verifying payroll financial information with recorded employee information such as that listed above provision of counselling services to staff on performance, staff relations, or other matters periodically reporting HR-specific matters to management, such as: o o o accident and injury information absenteeism statistics, and employee

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