Report 18

Controls Over Employee Terminations

Recommendations

All agencies should:

  • Develop, approve and implement policies and procedures for employee terminations which cover all aspects of the termination process
  • ensure that there is sufficient evidence retained on file to confirm that the termination is processed correctly, that assets are returned and that building and system access is removed
  • reconcile employee leave balances prior to calculating their final payment
  • regularly review final payment calculations for accuracy
  • minimise payments made in lieu of notice by providing proper notice of an employee’s redundancy when the capacity to provide this notice exists
  • regularly review access to buildings and information systems for terminated employees.
Page last updated: August 27, 2015

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