Electronic PaymentsMost employers are required to pay electronically. It is easy to do and saves money by reducing paperwork, handling costs, and bank charges. See below for payment options. Show
Child Support Internet Payment service through Secure Access Washington (SAW) DCSOnline
ACH Credit and Debit
For more information about all of these options, please see the Employer's Guide to Child Support or call the EFT Team at 1-800-468-7422. Mail Option for employers not required to remit electronic payments or waiting to complete the EFT setup process: Washington State Support RegistryPO Box 45868 Olympia, WA 98504-5868 Be sure to include each employee's name and case number or Social Security number so we can apply the payments appropriately. Contact UsFor other employer-related questions call the Employer Relations Team at 1-800-562-0479 or email with child support questions. 10.Which of the following is an important supporting document to authorize the transfer offunds to the payroll bank account?a. earnings statementb. time cardc. payroll registerd. W-2 form 15.1.This chapter noted many of the benefits that can arise by integrating the HRM and payrolldatabases. Nevertheless, many companies maintain separate payroll and HRM informa-tion systems. Why do you think this is so? (Hint: Think about the differences in em-ployee background and the functions performed by the HRM and payroll departments.)15.2.Some accountants have advocated that a company’s human assets be measured andincluded directly in the financial statements. For example, the costs of hiring and train-ing an employee would be recorded as an asset that is amortized over the employee’sexpected term of service. Do you agree or disagree? Why?15.3.You are responsible for implementing a new employee performance measurement sys-tem that will provide factory supervisors with detailed information about each of theiremployees on a weekly basis. In conversation with some of these supervisors, you aresurprised to learn they do not believe these reports will be useful. They explain thatthey can already obtain all the information they need to manage their employees sim-ply by observing the shop floor. Comment on that opinion. How could formal reportssupplement and enhance what the supervisors learn by direct observation?15.4.One of the threats associated with having employees telecommute is that they may usecompany-provided resources (laptop, printer, etc.) for a side business. What are someother threats? What controls can mitigate the risk of these threats?15.5.How would you respond to the treasurer of a small charity who tells you that the orga-nization does not use a separate checking account for payroll because the benefits arenot worth the extra monthly service fee?15.6.This chapter discussed how the HR department should have responsibility for updat-ing the HRM/payroll database for hiring, firing, and promotions. What other kinds ofchanges may need to be made? What controls should be implemented to ensure the ac-curacy and validity of such changes?DISCUSSION QUESTIONS15.1.Match the terms in the left column with the appropriate definition from the right column.PROBLEMS1.Payroll service bureau2.Payroll clearing account3.Earnings statement4.Payroll register5.Time card6.Time sheeta. A list of each employee’s gross pay, pay-roll deductions, and net pay in a multicol-umn formatb. Used to record the activities performed bya salaried professional for various clientsc. Used to record time worked by an hourly-wage employeed. An organization that processes payrolland provides other HRM servicese. An organization that processes payrollf. A list of all the deductions for each employee Which of the following is a key supporting document used to authorize transfer of funds into the payroll bank account?disbursement voucher to authorize the transfer of funds to the payroll account.)
Which controls apply to reducing the threat of unauthorized changes to payroll master file?These type of threats which arises due to unauthorized changes in the master payroll can be eliminated by using segregation of duties as an internal control.
Which of the following performs both payroll processing services and HRM services?A professional employer organization (PEO) not only processes payroll but also provides HRM services such as employee benefit design and administration.
Where are unclaimed paychecks returned one point?A: Unclaimed paychecks are subject to escheat laws as unclaimed property. As such, the laws of the state where the employee last worked apply. As such, employers should return any uncashed paychecks to the state where the person last worked.
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