When can the Treasurer deliver payroll?

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Multiple Choice

When can the Treasurer deliver payroll?

Delivering payroll hinges on proper authorization. In a municipality, the Treasurer should release payroll only after the governing authority—such as the Board of Selectmen, or the Mayor, or the City Manager—has approved it. This ensures there is an available appropriation and that the payroll aligns with the budget, while upholding internal controls that separate preparation, authorization, and payment. Paying immediately upon hiring would bypass this necessary approval, and payroll being processed by Finance or simply timing at the end of a period doesn’t substitute for the formal authorization. The trusted moment to deliver payroll is after that official approval is obtained.

Delivering payroll hinges on proper authorization. In a municipality, the Treasurer should release payroll only after the governing authority—such as the Board of Selectmen, or the Mayor, or the City Manager—has approved it. This ensures there is an available appropriation and that the payroll aligns with the budget, while upholding internal controls that separate preparation, authorization, and payment. Paying immediately upon hiring would bypass this necessary approval, and payroll being processed by Finance or simply timing at the end of a period doesn’t substitute for the formal authorization. The trusted moment to deliver payroll is after that official approval is obtained.

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