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Who Approves Timesheets When a Manager Misses the Deadline?
A segregation of duties review is also called an analysis or an assessment. This page uses the terms interchangeably.
Payroll needs a plan before the deadline passes. The plan names who can approve late time, who can fix it, and who checks the fix. This is a segregation of duties question. If one payroll specialist both edits and approves an entry, nobody else has checked it. Write the plan before the next pay run.
Why is a late approval also a control problem?
A late approval is a work problem first. It can also be a control gap. Say a supervisor misses the deadline and a payroll specialist fixes an overtime entry to get people paid. If that specialist is also the only approver, one person did the whole job. That may be fine in a real emergency. But the company should know it happened and have a second person look at it.
What should the late-timesheet plan say?
| Step | Who owns it | Proof to keep |
|---|---|---|
| Remind the manager before the deadline | Payroll | Reminder date and name |
| Escalate when the deadline passes | Payroll manager and the manager’s boss | Who was asked and when |
| Authorize payroll to process the time as is | A named person outside payroll, such as the department head | Written approval |
| Correct the time record | Payroll specialist | Original entry, new entry, and the reason |
| Check the correction | Payroll manager or Controller’s team, who did not make or approve it | Original entry, new entry, written approval, sign-off and date |
What about pay deadlines?
Pay rules differ by state and country. Ask HR or legal which deadlines apply to you. The plan should never hold up pay that is due. It should make sure that when payroll has to act fast, someone else reviews the action soon after.
What proof helps?
Keep the original record, the reason for the change, who made it, who authorized it, and who reviewed it. The reviewer should know payroll, should not have made or approved the change, and should compare it to the original entry and the written approval. If the reviewer finds a wrong amount, they tell the payroll manager. The payroll manager and the Controller decide how and when to correct it. If pay is due, ask HR or legal first. Count late approvals by department each quarter. If the same manager is late again and again, fix the cause. Do not let late approvals become normal.
Who owns what?
Payroll management owns the process and works with supervisors and HR. The system administrator checks roles and logs. The system administrator does not set payroll policy.
Example (illustrative)
A supervisor does not approve Tuesday’s timesheets by noon. Payroll warns the department head. At 2 p.m. the department head approves processing the time as submitted. One employee’s overtime is wrong. The payroll manager approves a correction under company policy, and a payroll specialist enters it. On Thursday an accountant who did not approve or enter it checks the change against the original entry and the written approval, and signs the log. Different people approved, entered and checked the fix.
Questions people ask
Can payroll edit and approve the same timesheet?
It needs a closer look. It is not proof of wrongdoing. Add a second person who reviews the change.
Can payroll wait for every supervisor?
Not if pay is due. Ask HR or legal about your deadlines, and write a plan for late approvals.
How do I spot a repeat problem?
Count late approvals by manager and department. Report the counts to the people who can fix the cause.
Is this the same as a user access review?
No. Segregation of duties focuses on conflicting responsibilities or access. A user access review asks whether access is appropriate more broadly.
Your next step
Write your late-timesheet plan using the table above. Use the free How to Check That a Control Reduces the Risk: Confirm Safeguards Worksheet to list the safeguard, its owner, who checks it, and the proof it leaves.
Then read these articles:
- How Do I Know Whether a Control Reduces a Segregation of Duties Risk?
- What Should I Record After a Segregation of Duties Review?
About SOD Check
SOD Check helps you find where one person may have too much control, so you can decide what needs to change. SOD Check supports HR systems such as Workday, Rippling and ADP. Learn about the Workday review.
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