21 April 2010
Recruitment: 1. Are new joinees list updated in system on time 2. Is there a checklist to ensure that all the joining/reliving formalities are carried-out 3. Is necessary acceptance from the new joinees taken before joining. 4.Contract, obligation and payment to the placement consultant. 5.Campus recruitments agreement with institutes of hotel management Training 6.How are the training schedules planed for the new joinees and exiting employees. 7.Are all departments imparted training once in a year. 8.Are feed-backs obtained from the trainees and implemented. 9.How does the department design training program for the development of the employees. Such as considering the job profile, recent market changes and practices. 10.Whether trainings imparted commensurate with yearly assessment of the executive. Time and Attendance Record
11.How are the time and attendance details maintained in respect of the following:
-Proper recording of in-time and out-time in the time punching software. -Manual changes of in-time and out-time of the workers recorded in the time-punching software controlled and authorized. - Calculation of the hours worked. - Ensuring details of persons who have left the organization has been updated in the time punching software within acceptable time. - Whether data received from the time-punching software can be edited. - Authorisation for outstation / outdoor duties is done by HOD and form is sent to H R. department.
Leave Policy: Privilege leave- 12. Are leave applied on the leave card and approved by HOD within ______of resuming the duties. Ensure whether the leave cards are properly updated. 13. Leave and compensatory-off are properly authorized by respective HOD’s and adequate system controls are in place to track them in time punching software. 14. Ensure whether unauthorised leave are treated as absenteeism. 15. Privilege leave beyond ____days should not be allowed to be carried forward as per SOP. 16. Check whether leave is allowed during the notice period. 17. Process of adjusting advance leave. 18. Leave encashment made. Sick-leave 19. Sick-leave for more than two days at a stretch is supported by a medical certificate. 20. Are leave due to sickness for 10 or more days informed to corporate HR. 21. Sick-leave is not allowed to be carried forward for executives. 22. Leave transfers are provided just before transfer of the employee and not allowed to be carried forward. 23. Adjustment for the advance leave is carried out properly. 24. Policy followed for accidental cases.
Over-time: 25. Over-time should be authorised by the HOD. 26. The reason for overtime should be given provided in the OT form. 27. In case of continuous OT’s in a particular department following should be deliberated with the HOD: - Reason for the OT - Action plan for reducing OT - Increasing further staff strength to reduce OT - Penalty/memo for the person absent form duty, scheduled to attend the next shift. 28. OT calculation as per the statute 29. Ensure that the workers don’t work for more then the statutory hour under the shop & establishment act.
Payroll Processing: 30. Observe the process of conversion of time data into payroll-data. 31. Can time and attendance data be modified before processing payroll. 32. Can payroll-data be modified after processing but before the same is sent to H.O. or bank for payment. 33. Verify a sample of data processed by payroll software and the time-punching machine. 34. Ensure payroll master has been properly updated to remove the name of persons who have left the organization. 35. Ensure that Revenue Mgt. Revenue Mgt. increments given to the employees are updated and paid on time. 36. Ensure that output from payroll processing software is non-editable.
Payment processing: 37. Ensure salary payment file generated cannot be altered to change the following data:
- Bank account number - Net Salary payable - deduction from the same - employee clock no. and name.
(In short ensure that the salary payment file generate is not in editable form which is sent to bank for making payment).
38. Ensure deductions required to be made from the salary is done before making payments, such as repayments for loans, P. F., E. S. I. C., etc. 39. Ensure that the deduction on account of principle and interest on loan given employee is properly deducted and accounted in the books of account properly. 40. Full and final settlement is done only after recovering company’s assets and loan given to the employee. 41. Advance & Loans to employees are properly authorized.
Statutory Compliance: 42. Ensure timely payment of P. F. and E. S. I. C. 43. Ensure the statutory notice required to be displayed under Bonus Act, Gratuity Act, Workmen compensation Act etc. are complied with. 44. Ensure the statutory returns required to be filed to employment exchange, P. F. department, factories Act or shop and establishment act have been complied with.
System Related: 45. Ensure modification done in the software is backed by adequate authorization. 46. Ensure access to time-punching software and payroll data is to authorised person. 47. Ensure access to payroll processing software is available to authorised persons only. 48. Ensure login-id and passwords to access time-punching software & payroll are not shared amongst the department. 49. Tax declaration has been taken from the employees at the start of the year and supporting for the tax declaration is taken before the end of the year.
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