Services · Foundational

Payroll and Staff Cost Financial Controls Manual Module

FMP08

Defines payroll finance controls, staff-cost allocation, approvals, reconciliations, statutory deductions, benefits and payroll exception handling from a finance perspective.

What changes

More accurate staff-cost recording, stronger payroll reconciliation and reduced risk of payroll errors or unauthorized staff costs.

What you get

Approved Payroll and Staff Cost Financial Controls manual module FMP034
Payroll authorization and staff-cost coding form FMP035
Payroll register and reconciliation worksheet FMP036
Statutory deductions and remittance tracker FMP037
Payroll exception and adjustment log FMP038

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Grounds the payroll and staff-cost control gaps in needs assessment findings
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and accounting policies provide the staff-cost coding this module posts to
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the approval authority and segregation of duties this module applies to payroll
FMP06Expenditure, Accounts Payable and Payment Controls Manual Module Recommended

The expenditure and payment controls module sets the payment framework the payroll pay run is disbursed through

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the module and is the primary counterpart
HNS finance and accounting staff	Apply payroll finance controls and reconciliations
HNS HR and personnel staff	Provide the approved establishment, contracts and attendance data
HNS programme and budget holders	Confirm staff-cost allocation to projects and grants
HNS Secretary General	Approves the payroll authority and staff-cost control rules
HNS internal audit	Assurance over payroll and staff-cost controls
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Payroll and staff cost module approved by HNS leadership	Within 10 weeks of kick-off	Approval minutes or signed module
Payroll reconciled to the general ledger each pay run	100% of pay runs reconciled	Payroll register and reconciliation worksheet (FMP036)
Statutory deductions remitted by the statutory deadline	No late or missed remittances	Statutory deductions and remittance tracker (FMP037)
Payroll exceptions and adjustments authorized and logged	100% of adjustments authorized	Payroll exception and adjustment log (FMP038)

Tools

5 of 5 ready to download.

FMP034 Payroll and Staff Cost Financial Controls manual module Template DOCX
FMP035 Payroll authorization and staff-cost coding form Template DOCX
FMP036 Payroll register and reconciliation worksheet Template XLSX
FMP037 Statutory deductions and remittance tracker Template XLSX
FMP038 Payroll exception and adjustment log Template XLSX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
HNS finance manual, accounting policies and close procedures
HNS HR policy, recruitment procedures and local labor law
Pension fund agreements and scheme rules
HNS Delegation of Authority (DoA) and governance ToRs
HNS chart of accounts and cost centre structure
IFRC financial reporting and accountability framework for National Societies

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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