Answer (D) is correct . The responsibility for unclaimed paychecks should be given to a department that has no opportunity to authorize or write those checks. Because the treasury function serves only an asset custody function and thus has had no input into the paycheck process, it is the logical repository of unclaimed checks.
Answer (A) is incorrect because The Payroll Department was responsible for causing the check to be written. Answer (B) is incorrect because The Timekeeping Department authorized payment based on a certain number of hours worked. Answer (C) is incorrect because A production supervisor or fellow worker has an opportunity to intercept the check of a fictitious or terminated employee.
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