Salary Payable Assessment Staff Questionnaire Quarter ending

Assessment Question Evaluation Comments

Documentation

Employees actual working hours are properly monitored and supervised.

4 Employees are free to come in and out of the building, and most of those assigned on graveyard shift frequently go outside to find something to make them awake.

Authorization for payment is requested on the correct form by the responsible staff member

2 Authorization is quite well.

The authorization is signed and retained in an appropriate file for future reference

3 The operations manager signs the OT slip based on the daily time in and out of the employee and the shifting schedule provided by the team leader.

Accounting

The expense liabilities are recorded promptly. 2 Ok

Salaries payable are promptly and accurately recorded in the accounting system.

2 Ok

Payments are made accurately and recorded promptly in the accounting system.

2 Ok

The salaries payable balances are verified regularly.

2 Ok

The performance measures controlling the salaries payable process are reliable.

3 Ok

Staff Performance Evaluation

Performance measures are regularly reviewed and improved

4 Not actually done since 2009 because of lack of personnel to keep track.

The employees are provided with all necessary information to carry out their responsibilities

2 Proper shifting and schedules are timely disseminated to the staff.

Employee training is carried out at regular intervals for established staff and for new employees within their first two weeks in the department

3 Training is carried out but not that intense since there are heavy workloads.

Resources Availability

Costs of the department are regularly reviewed and measures taken for cost reduction

2 Ok

Adequate resources are available to carry out the accounts payable function

2 Ok

The time taken to process salaries payable is regularly reviewed and minimized if possible

2 Ok

Other Factors

Relationships with key suppliers/ clients are given sufficient attention by management

2

Management receives all relevant information to enable adequate control of the department

4 Operations department is not on capacity to generate relevant information for control activities.

All internal control procedures are undertaken as required in the manual

4 No proper internal control was done.

Evaluation Rating: 1 = excellent; 2 = good; 3 = fair; 4 = needs improvement; 5 = ineffective Approved by . Date