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While this may not be true or applicable to all government agencies, especially to small agencies with limited manpower, always ensure that there is segregation of duties when it comes to the preparation of payroll.
Have one person prepare the payroll, another authorize it, and another create payments, thereby reducing the risk of fraud unless multiple people collude in doing so. In smaller companies where there are not enough personnel for a proper separation of duties, at least insist on having someone review and authorize the payroll before payments are sent to employees. [1]
Thus, to answer the question at hand, it is ideal that the Human Resource Office prepares the payroll since they hold records of attendance and overtime services rendered by the employees, the Accounting unit prepares payment, subject to the approval of the Head of Agency or his duly authorized representative.
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[1] – Accounting Tools, Payroll Internal Control
